Introduction to Governmental Accounting 103
2.00 Credits
Member Price $89
Non-Member Price $119
Overview
Intro to Governmental Accounting 103 is the natural follow up course to the first two Intro to Governmental Accounting courses, 101 and 102, and will take a dive into more complex issues surrounding the reporting of capital assets and long-term debt, investment accounting, and a little introduction to grant accounting and reporting.
Highlights
- Major and Non-major funds
- Basis of accounting variations
- Why geography matters in a financial statement report
Prerequisites
For Intro to GA 103, they should have Intros to 101 and 102
Designed For
State an Local Governmental Accountants and Auditors
Objectives
- Obtain a deeper understanding of the nuances of capital asset accounting, reporting and note disclosures
- Learn to differentiate between the various types of debts, both governmental, proprietary and other, including note disclosure requirements
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