Introductory Governmental Accounting is an online course offering the basics of accounting in a governmental environment. This accounting training course allows you to progress at your own pace, augmented by consultation with an accounting professional, upon request. The accounting certificate program, comprised of Part I, Part II, and Intermediate must be taken in sequential order.
Introductory Governmental Accounting — Part II course expands on the concepts you learned in Part I. You will become familiar with basic fund financial statements and expand your knowledge of Generally Accepted Accounting Principles (GAAP) for state and local governments. You will also learn to calculate revenues and expenditures/expenses under both the modified accrual and the accrual bases of accounting.
Introductory Governmental Accounting — Part II offers:
- Self-paced, self-study, online course; accessible anywhere with an Internet connection
- Interactive media to enhance your learning experience
- Detailed, state-of-the-art curriculum; a dynamic accounting course written by a outstanding academic and governmental accounting/finance professional
- A downloadable .PDF version of a companion course textbook
- A capstone Case Study
- 9 Lessons
- Financial Statements of Position
- Operating Statements
- Fund Accounting
- The Basis of Accounting
- Accounting for Interfund Activities
- Accounting for Encumbrances
- Revenue and Receipt Accounting
- Expenditure and Disbursement Accounting
- Practice Exercise: The Case Study
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- Enroll at any time
- Complete the course's required online quizzes and exercises within three (3) months of issuance of course access details (i.e., a Welcome email containing the course URL, username and password)
- For more details on Introductory Governmental Accounting — Part II, please click on the downloadable file on right
- For Frequently Asked Questions, please click on the downloadable file on right
- Practical day-to-day accounting methods and financial reporting — and complying with
- Generally Accepted Accounting Principles (GAAP) is addressed throughout three-course, accounting online series!
$329 (US Funds) — Residents of Georgia
$389 (US Funds) — Non-Residents of Georgia
$50 (US Funds) Only one extension is granted per participant — 1-Month Extension
Prepayment is required to be registered. Prices listed are per person. Prices are subject to change.
Cancellation/Refund Policy: The Georgia Center will gladly issue full refunds for cancellations received in writing prior to the release of course access information. You may cancel your enrollment at any time during the course and receive a refund less a $50 administrative fee, provided that you have not accessed the online course material at all. During the first 30 days of your course, if you have not completed any course work, you may opt for a one-time transfer of your enrollment to another student; the new student (i.e., substitute) would have up to three months from the transfer date to complete the course. The course may be transferred only once for a fee of $50 (US). Written requests should be sent to questions [at] georgiacenter [dot] uga [dot] edu
- State and Local Governmental employees who require knowledge of governmental accounting
- State of Georgia employees enrolled in the State Financial Management Certificate Program
- Georgia Local Government employees who are enrolled in the Local Government Financial Management Certification Program
- Governmental accounting professionals with previous private sector experience who want to gain governmental accounting knowledge
- Independent public accountants with state and local governmental auditing or consulting
- Accountants/CPAs who are interested in developing a government practice
- Accounting professionals who want to earn continuing professional education required for all CPAs
- Accounting Professionals preparing for the CPA Exam
24 hours/2.4 CEUs from the University of Georgia (The course allows for 24 CPEs to eligible candidates)
Upon successful completion of all three accounting courses a Certificate of Completion from the University of Georgia is awarded to all enrollees who are not employed by either the State of Georgia or any Georgia local government. The accounting series includes:
- Introductory Governmental Accounting-Part I
- Introductory Governmental Accounting-Part II
- Intermediate Governmental Accounting
Local government employees (in the State of Georgia) will receive a certificate as outlined in the Local Government Finance Officer Certification Program. Employees of the State of Georgia will receive a certificate as outlined in the State Financial Management Certificate Program.
You must successfully complete Introductory Governmental Accounting, Part I prior to enrolling in Part II and you must successfully complete Introductory Governmental Accounting Part II prior to enrolling in Intermediate Governmental Accounting.

