What you'll learn
- Explain the distinctive objectives of public sector financial management, emphasizing accountability and public service.
- Apply fund accounting principles to record transactions for specific-purpose funds (e.g., a capital projects fund, a debt service fund).
- Prepare and interpret key public sector reports, such as the Statement of Net Position and the Statement of Activities.
- Understand the public budget cycle, from preparation and legislative approval to execution and audit.
- Analyze the use of various revenue sources like taxes, grants, and bonds to fund public services.
Fund Accounting
Preparation and Analysis of Government-Wide and Fund Financial Statements
Public Budgeting and Appropriation Accounting
Grant Management and Compliance
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