Course Description - This two day seminar will cover measurement focus and basis of accounting; types of funds; and basic accrual entries to convert the cash-basis statements into year end GAAP financial statements. The target audience is entry level accountants with one or two years experience or auditors new to the government sector.

Topics to be covered include:

· Governmental environment and GAAP hierarchy

· Valuation, reporting and note disclosures related to the following: