august, 2021

05aug8:30 am10:10 amNCACPA Introduction to Governmental AccountingMelisa will be presenting 2 credits


Event Details

Governmental accounting is very unique. This course will introduce the financial reporting basics for governments, including fund accounting and modified accrual accounting. We will discuss budgetary accounting and the use of encumbrances. We will review the rules on exchange and nonexchange transactions. We’ll also analyze the layouts of the fund financial statements as well as the government-wide financial statements. The class will also cover the concept of component units and close the accounting section with a discussion on the concepts of Management Discussion & Analysis (MD&A) and other RSI that are specific to governmental entities.


(Thursday) 8:30 am - 10:10 am EST




North Carolina Association of Certified Public Accountants

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