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About this course
What you’ll learn
Since governmental accounting environments can vary in their needs, this course fully covers the financial reporting environment. Learn to summarize the similarities and differences between accounting for governmental organizations and business organizations and identify uses of the external governmental financial reports by the intended user groups. Learn the components and function of governmental funds, proprietary funds, and fiduciary funds.
Put your knowledge base into action through two final practice assignments that challenge you on what you’ve learned about Reconciliation of Fund Balance to Net Positions and Statement to Governmental Activities.
Learning objectives
The University of Georgia’s Governmental Accounting Series present governmental accounting in a full spectrum learning approach. Expounding on the similarities and differences between accounting for governmental organizations and business organizations, this course is the culmination of the first two courses in this series relating to measurement foci and bases of accounting practices.
- Recognize characteristics of the governmental environment and how those characteristics affect accounting within a government.
- Discuss what constitutes the reporting entity and methods of presenting component units
- Recall what is included in basic financial statements and annual comprehensive financial reports (ACFRs)
Who should attend?
This course is specially designed for local and state government accounting professionals. The ideal participants for this course are any governmental employees who require knowledge of the accounting process. Whether you are coming from the private sector and need more governmental accounting knowledge or are already a CPA, this course is your professional cornerstone. If you belong to a state licensing board that require CPAs to maintain and improve their skills through continuing education courses, or just need to prepare for the CPA exam, this course will set you on the path to help you reach your professional goals.
Continuing Education Information
The University of Georgia will award 1.8 Continuing Education Units (CEUs) upon successful completion of Introductory Governmental Accounting, Part I.
22 Continuing Professional Education units (CPEs) hours are awarded upon successful completion of the course.
University of Georgia CEU transcripts are available at any time upon written request.
Upon successful completion of all three accounting courses, a Certificate of Program Completion from the University of Georgia is awarded to all enrollees who complete the three-course series in a three-year period, based on the enrollment date of Introductory Governmental Accounting Part I.
Field of Study: Accounting (Governmental)
Delivery Method: QAS Self Study
Advance Preparation: None
Program Level: Basic
Requirements & policies
Schedule
Complete the course’s required online quizzes and exercises within three months of issuance of course access details.
Fees & funding information
$599 — Residents of Georgia
$639 — Non-Residents of Georgia
$50 — One-Month Extension (Only one extension is granted per participant.)
Prepayment is required to be registered. Prices listed are per person.
Cancellation or refund
We will issue a refund, minus a $50 processing fee, if you have not accessed the online course at all. All cancellation and refund requests must be sent via email to gc-student@uga.edu no later than seven (7) days after your course access information is issued.
Certification
This course meets a Level II core course requirement in the Local Finance Officer Certification Program for local government personnel in the State of Georgia.
Local government employees receive a certificate as outlined in the Local Government Finance Officer Certification Program.
Employees of the State of Georgia receive a certificate as outlined in the State Financial Management Certificate Program.
Prerequisites
You must successfully complete Introductory Governmental Accounting – Part I (Opens in a new window) prior to enrolling in Part II and you must successfully complete Introductory Governmental Accounting – Part II (Opens in a new window)prior to enrolling in Intermediate Governmental Accounting.
Textbooks
A link to the textbook is provided in the course.
Organizations
Supporting associations
This course is approved by the National Association of State Boards of Accountancy

Prices, course details, dates, and times are subject to change.
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