Introduction to Governmental Accounting 102
2.00 Credits
Member Price $89
Non-Member Price $119
Overview
Intro to Governmental Accounting 102 is the natural follow up course to the original Intro to Governmental Accounting 101. In this session, we will tackle unique things like what makes a fund a major fund, what are the differing basis of accountings used, why geography matters in the world of state and local governmental reporting, and many other intermediate type topics. A great course to take after you have taken Intro to Governmental Accounting 101.
Highlights
- Major and Non-major funds
- Basis of accounting variations
- Why geography matters in a financial statement report
Prerequisites
For Intro to GA 102, they must have Intro to GA 101
Designed For
State an Local Governmental Accountants and Auditors
Objectives
- Increase your knowledge base of governmental accounting beyond the basics
- Understand the difference in fund accounting, why it matters, and what types of funds there are
- Learn to decipher the differences in the various basis of accountings used throughout the report
Preparation
None
Leader(s):
Leader Bios
Christopher Pembrook, Shareholder, Crawford & Associates, PC
Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA’s new single audit advanced expert certification program.
Frank Crawford III, President, Crawford & Associates, PC
Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.
Non-Member Price $119
Member Price $89