AD558

This course explores the legal and regulatory foundation for financial reporting and accountability for public organizations. Topics include development of transactions, enactment of appropriations, and incurrence of obligations or encumbrances. Other topics include financial reporting, analysis of governmental financial performance, costing of government services, and auditing of governmental organizations. For course readings students are provided current study guides published by the Association of Government Accountants Certified Government Financial Manager, designed specifically to prepare professionals and students for the CGFM certification examination.