Course Details

CGA Exam Guidance and Coaching is provided by us. Study of governmental and not-for-profit accounting. Topics include financial reporting; federal, state and local government accounting; budgetary accounting; general and special revenue funds; proprietary funds; trust and agency funds; fixed assets and long term debt; and nonprofit accounting for entities such as public colleges, universities and health care providers.

Course objectives:

• Recognize the characteristics of governmental entities
• Identify fund accounting and the financial Statements used by each fund type
• Identify three types of budgets used by government units
• Understand the basic nature of revenue and expenditure funds
• Understand the basic types of funds and special assessments
• Explain Proprietary and fiduciary funds
• Prepare fund financial statements
• Understand characteristics and accounting for not-for-profit organizations