This UNC School of Government course covers the fundamentals of governmental accounting and financial reporting: concepts, standards, and procedures with a special emphasis on North Carolina laws and regulation. It is one of the core courses for the finance officers' certification program. The class uses lectures, class discussions, and practical exercises to address a number of topics, including the Local Government Budget and Fiscal Control Act, the role of the Local Government Commission, and extensive work with the governmental GAAP environment including the elements of fund accounting and external financial reporting.
This course is geared towards experienced finance officers and finance staff and there is a prerequisite required.
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