Governmental Financial Reporting - Government-Wide Statements   New

Upon successful completion of this course, the user should be able to:

• recognize the governmental financial reporting framework and the underlying objectives for providing accountability and communicating with constituents,

• prepare the government-wide statement of net position and the statement of activities involving the classification of revenues within the program and general categories,

• determine how component unit information should be displayed in the government-wide financial statements,

• prepare relevant note disclosures and organize the disclosures for the government-wide financial statements, and

• identify other governmental external financial reporting concepts-service efforts and accomplishments, economic condition reporting, requirements for GFOA financial reporting award programs, and popular reporting.