58 상위 정부 회계 리소스:복잡한 정부 회계, GASB 표준 및 회계 보고 탐색을 위한 기사, 가이드, 비디오 등

• 영리 회계와 정부 회계 비교
• GASB 표준 및 DAAP
• 보고 주체 및 회계 기반을 포함한 재무 보고 프로세스

비용:

• 인쇄물:$400
• 디지털 가용성에 대한 문의

15. 고정 자산에 대한 정부 회계:조직을 위한 GASB 지침
@SageNAmerica

Sage는 기관이 복잡한 회계 규칙을 탐색하고 보고 및 감가상각 요건이 있습니다. GASB 성명서 34, 42 및 51에 대해 자세히 설명합니다.
고정 자산에 대한 정부 회계에서 우리가 좋아하는 세 가지 핵심 사항:조직을 위한 GASB 지침:

• GASB 표준은 연방법에 명시되어 있지 않지만 주법 또는 감사 프로세스를 통해 시행됩니다.
• GASB 성명서 34에 따르면 정부 기관은 처음으로 발생주의 회계를 사용하고 자본 자산을 감가상각해야 합니다.
• 자본 자산은 해당되는 경우 운임 및 설치 비용을 포함한 역사적 비용으로 보고해야 합니다.

비용: 무료
저널, 백서 및 기타 간행물
16. 회계 교육 저널, 특별호:정부 및 비영리 회계 교육
@sciencedirect

Science Direct는 Journal of Accounting을 포함하여 2,500개 이상의 동료 검토 저널과 33,000권의 책을 제공합니다. 교육. 정부 및 비영리 회계 교육에 관한 특별호는 미국 정부 지출, 국가 부채, 회계 교육자의 역할, 정부 및 비영리 회계 분야 학생들을 위한 의도적 학습 등을 다루는 독창적인 연구 기사를 다룹니다.
회계 교육 저널, 특별호에서 우리가 좋아하는 세 가지 핵심 사항:정부 및 비영리 회계 교육:

• 회계 교육의 자선 기반 프로젝트
• 회계 교육에는 능동적이고 자기 주도적인 학습이 포함되어야 합니다.
• 비영리를 위한 미국 GAAP의 잠재적인 예외 및 수정

비용: PDF로 구매할 수 있는 기사:각 $19.95
17. 정부 및 비영리 회계 저널
@aaahq

1916년에 설립된 미국 회계 협회(AAA)는 "회계 교육의 세계적 우수성, 연구하고 실천합니다.” AAA의 정부 및 비영리단체(GNP) 섹션에서 발행하는 JOGNA(Journal of Governmental &Nonprofit Accounting)는 학계 및 실무 커뮤니티에 시기적절한 정보와 아이디어를 제공하는 간행물입니다.
Google에서 3개의 기사 Journal of 에서와 같이 정부 및 비영리 회계:

• 비용이 추가된 방위 계약(정당하게)이 불리한가요?
• 펀드 기반 및 정부 차원의 재무 정보가 지방채 차입 비용에 미치는 상대적 영향
• 감사 위원회 모니터링이 정부 부문에서 중요합니까? 시 내부 통제 품질의 증거

비용: 무료
18. AICPA 정부 감사 및 회계 간행물
@AICPA뉴스

미국 공인회계사협회(AICPA)는 정부 및 비영리 기관을 지원하기 위해 여러 간행물을 제공합니다. 이익 회계 및 감사 전문가. 정부 회계 리소스 모음에는 감사 및 회계 가이드, 감사 위험 경고 및 기타 유용한 간행물이 포함됩니다.
AICPA 정부 감사 및 회계 간행물에서 우리가 좋아하는 3가지 간행물:

• 정부 감사 표준 및 순환 A-133 감사 – 감사 가이드
• 주 및 지방 정부 – 감사 및 회계 가이드
• AICPA 감사 위원회 툴킷:정부 기관

비용: 가격은 출판물에 따라 다릅니다. 가격 문의
19. GFOA 정부 회계, 감사 및 재무 보고 간행물
@GFOA

정부재정관리자협회(GFOA)는 공익. 그들은 선출직 공무원 가이드, GAAFT 부록, 지방 정부 관리자를 위한 내부 통제 평가 가이드 등을 포함하여 여러 정부 회계, 감사 및 재무 보고 간행물을 온라인으로 제공합니다.
우리가 좋아하는 3가지 간행물 GFOA 정부 회계, 감사 및 재무 보고 간행물:

• 선출된 공무원 안내서:새로운 연금 회계(전자책)
• GAAFR 보충 자료
• 정부 회계, 감사 및 재무 보고(GAAFR)

비용: 가격은 출판물에 따라 다릅니다. 가격 문의
20. GASB 백서:정부 회계와 재무 보고가 다른 이유와 달라야 하는 이유
@FAF노르워크

GASB는 독립 조직에서 미국 주에 대한 표준과 회계 및 재무 보고를 수립하고 개선합니다. 그리고 지방 정부. 그들의 백서인 Why Government Accounting and Financial Reporting Is – And Should Be – Different는 가장 중요한 정부 회계 자료 중 하나로 높은 평가를 받고 있습니다.
GASB 백서에서 우리가 좋아하는 세 가지 핵심 포인트: 왜 정부 회계 및 재무 보고는 – 그리고 – 반드시 – 달라야 합니다.

• 영리 기업과 정부의 차이점은 별도의 회계 및 재무 보고 기준이 필요합니다.
• 정부는 비즈니스 기업과 상당히 다른 리소스 사용에 대한 책임으로 이어지는 고유한 운영 환경을 가지고 있습니다.
• 세금 및 보조금을 포함한 특정 유형의 수익 측정 및 인식을 포함하여 GASB 표준이 정부 및 기업 재무 보고 간의 차이점을 해결하는 방법에 대한 몇 가지 예가 있습니다.

비용: 무료
21. 기본 사항으로 돌아가기:정부 회계 및 재무 보고 개요
@GFOA

기본으로 돌아가기:정부 회계 및 재무 보고 개요는 CPFO Michael A. Genito, 뉴욕 화이트 플레인스 시 재무 위원이자 전 GFOA 집행 이사. Genito는 "정부 운영을 감독하거나 관리하는 모든 사람은 공공 부문 회계 및 재무 보고의 기본 사항을 이해해야 한다"는 자신의 입장을 설명하고 독자가 이러한 기본 사항을 이해할 수 있도록 정부 회계 및 재무 보고를 간단하게 살펴봅니다.
기본으로 돌아가기에서 우리가 좋아하는 세 가지 핵심 아이디어:정부 회계 및 재무 보고 개요:

• 회계에는 정부 재정에 영향을 미치는 거래 및 이벤트와 관련된 데이터를 수집, 분석, 분류 및 기록하는 작업이 포함됩니다.
• 회계 및 재무 보고는 유사하지만 종종 함께 사용되는 완전히 다른 용어입니다.
• 재무 보고는 내부 재무 보고, 특수 목적 외부 재무 보고 및 범용 외부 재무 보고의 세 가지 형식 중 하나를 취할 수 있습니다.

비용: 무료
22. GASB 34는 지방 정부의 예측 관행에 변화를 가져올 것입니까? 예비 조사

Howard A. Frank, Gerasimos A. Gianakis 및 Clifford P. McCue의 저자 보고서는 2005년에 지역 및 카운티 재무 담당관을 대상으로 전국 설문조사를 실시하여 이론과 실제에 대한 GASB 34 표준의 가능한 영향과 결과를 확인했습니다. 표면적으로 GASB 34는 "지역 부문 예측 능력의 업그레이드 및 허용된 예측 오차의 감소를 유도"할 가능성이 있는 것으로 인식되며 조사 결과는 "예측 소프트웨어를 사용하는 사무실에서 근무하는 대학원 학위를 가진 응답자가 응답할 수 있음 이러한 기대와 일치하는 방식으로 GASB 34 구현에 적용됩니다." 그러나 다른 사람들은 GASB 34 롤아웃의 초기 단계에서 "예측 능력을 향상시키기 위한 신호로 표준을 볼 것" 같지 않을 수 있습니다.
우리가 GASB 34가 변화를 유도할 것에서 좋아하는 세 가지 요점 지방 정부 예측 관행? 예비 조사:

• GASB 34는 도입 당시 주 및 지방 정부 회계 요건에서 가장 중요한(아마도 가장 중요한) 변경 사항 중 하나였습니다.
• GASB 34는 보다 투명한 보고 엔진을 통해 공무원의 책임을 강화하는 것을 목표로 합니다.
• 지역 부문 예측은 민간 부문 예측보다 훨씬 뒤처지는 것으로 대부분 이해되었습니다. GASB 34는 이러한 격차를 해소하는 것을 목표로 합니다.

23. 자산 관리 및 GASB 34 – 도전인가 기회인가?
@FAF노르워크

Infrastructure Management Group, Inc.의 부사장인 Daniel Dornan은 주 및 지방 정부가 연간 재무제표에 도로 및 교량과 같은 자산을 포함한 공공 기반 시설의 가치를 포함하도록 요구하는 GASB 34 요구 사항의 도입. Dornan에 따르면 회계 규칙은 주 및 지방 정부가 기반 시설 보존을 위해 더 많은 자금을 할당하도록 강제할 가능성이 있으며 기반 시설에 대한 자금 조달 및 관리 방식에 상당한 변화를 일으킬 수 있습니다.
우리가 다음에서 좋아하는 세 가지 핵심 사항 자산 관리 및 GASB 34 – 도전인가 기회인가:

• 공공 기반 시설은 운영 및 유지 관리(O&M) 요구 사항의 비용과 어려움을 거의 또는 전혀 고려하지 않고 오랫동안 건설되었습니다.
• 2000년에 정부는 O&M보다 자본 프로젝트에 거의 두 배의 비용을 지출했습니다. 이는 모든 수준의 정부에 해당되었습니다.
• 고속도로와 같은 자산에 대한 투자를 보존한다는 것은 자산을 더 잘 관리한다는 의미입니다.

비용: 무료
24. 자산 관리 및 G.A.S.B. 명령문 34:인프라 관리의 기본 사항

LA Consulting, Inc.의 선임 어소시에이트인 Nicholas T. Nguyen이 포괄적인 개요를 제공합니다. Nguyen은 "궁극적인 목표는 수익을 가장 잘 향상시킬 요소에 초점을 맞추고 인프라를 신중하게 관리하여 장기적으로 수익을 극대화하는 것입니다."라고 지적합니다. Nguyen은 기관이 규칙을 준수해야 하는 범위에 대한 논의를 포함하여 GASB 성명서 34가 기관에 의미하는 바에 대한 통찰력을 공유합니다.
자산 관리 및 G.A.S.B. 명령문 34:인프라 관리의 기본 사항:

• GASB 34는 "가치 있는 공공 기반 시설 자산의 적극적인 문서화 및 관리"를 촉진하기 위해 고안된 것처럼 보이는 회계 규정입니다. Nguyen은 핵심 단어가 "가치 있는"이라고 말합니다.
• 기관의 포장 네트워크는 가장 중요한 자산이며 종합적으로 관리할 가치가 있습니다.
• 자본 갱신 요구 사항을 설정하고 유지 관리 수준 요구 사항을 개발하는 것은 동등하고도 매우 중요합니다.

비용: 무료
25. 기초:GASB 34
@USDOT

미국 교통부는 정부 회계 표준 위원회의 성명서 34:기본에 대해 이 FHWA 입문서를 제공합니다. 주 및 지방 정부를 위한 경영 논의 및 분석을 포함한 재무제표. GASB 34에 대한 이 포괄적인 입문서에는 기반 시설 요구 사항에 대한 논의, 기반 시설 사용 비용 보고에 대한 정보, 구현 및 자산 관리 정보가 포함되어 있습니다.
우리가 입문서에서 좋아하는 세 가지 핵심 사항:GASB 34:

• GASB 34는 1999년에 도입되었으며 주 및 지방 정부에 대한 재무 보고 표준의 주요 변화를 나타냅니다.
• 한 가지 새로운 요건은 순자산 명세서와 활동 명세서를 모두 포함하는 범정부적 명세서를 사용하는 것입니다.
• 자산 관리는 이제 주 및 지방 정부의 중요한 프레임워크로, 정부 기관이 비용 효율적인 리소스 할당 결정을 내릴 수 있도록 합니다.

비용: 무료

컨퍼런스, 포럼 및 심포지엄
26. AICPA 정부 회계 및 감사 업데이트 회의(GAAC)
@AICPANews
8월 10-11일
워싱턴 DC
9월 29-30일
샌디에이고, 캘리포니아

AICPA 정부 회계 및 감사 업데이트 회의(GAAC)는 워싱턴, DC와 9월 샌디에이고. 이 정부 회계 회의는 연방, 주 및 지방 정부 영역에 특정한 심층 교육을 제공합니다. 참석자들은 영향력 있는 정책 입안자들과 정부 관리들의 이야기를 듣게 될 것이며, 이들은 트렌드 이슈와 새롭고 계류 중인 표준에 대한 통찰력을 제공할 것입니다. 동료 및 정부 전문가와 직접 네트워크를 형성하십시오. 직접 참석할 수 없는 경우 가상 회의에 원격으로 실시간으로 참석할 수도 있습니다.
참가 비용:

• 얼리버드 – 2015년 6월 26일까지 등록
  • 일반:$1,070
  • AICPA 회원:$770
• 가상 회의:등록 가격 문의

27. AGA PDT 2015
@AGACGFM
7월 12-15일
테네시주 내슈빌

AGA(Association of Government Accountants)는 정부의 금융 전문가를 위한 회원 조직입니다. 교육 이벤트, 전문 인증, 출판물, 지속적인 교육 기회 및 이벤트를 통해 회원은 경력을 발전시킬 수 있는 기술을 습득할 수 있습니다. 이것이 바로 AGA의 전문 개발 교육인 PDT 2015가 반드시 참석해야 하는 연례 정부 회계 행사 중 하나인 이유입니다. 참석자에게 최대 24시간의 CPE 시간이 제공되는 PDT는 최고 연방, 주 및 지방 정부 공무원과 학계 및 민간 부문의 공무원과 함께 거의 4일 동안 귀중한 교육 및 네트워킹을 제공합니다.
비용 참석:

• AGA 회원 표준 등록 – 6월 12일 이후
  • 회원 온라인:$875
  • 회원 이메일/우편:$900
• AGA 비회원 표준 등록 – 6월 12일 이후
  • 비회원 온라인:$1,075
  • 비회원 이메일/우편:$1,100

28. FICPA 주 및 지방 정부 회계 회의 동시 방송
@FICPA
8월 27-28일
플로리다주 올랜도

The Florida Institute of Certified Public Accountants is a premier professional organization representing Florida’s CPAs.  They offer the the State and Local Government Accounting Conference Simulcast, which is dedicated to the issues of CPAs in state and local government. Attendees will learn the changes for auditing under the new OMB Uniform Grant guidance, the necessary components of implementing GASB pension standards No. 68 and 71, and much more over two days. The conference qualified for 14 Accounting and Auditing CPE credits and 2 Technical Business CPE credits.
Cost to attend:

• Regular Price
  • Member:$405
  • Non-Member:$585

29. NSAA Annual Conference
June 10-12
Little Rock, Arkansas

The National State Auditors Association (NSAA) is a secretariat managed by the National Association of State Auditors, Comptrollers, and Treasurers (NASACT). Held each June, the NSAA Annual Conference is the association’s premier event, designed to provide ample opportunities for state auditors to network and hear industry leaders speak about current and emerging issues in governmental accounting and auditing. Featuring two and a half days of technical sessions, the NSAA Annual Conference gives attendees the opportunity to participate in CPE-accredited general sessions. The conference also features multiple peer networking opportunities and an NSAA business meeting.
Cost to attend:

• Member or member staff:$575
• Other governmental personnel:$650
• Non-governmental personnel:$725
• Guest:$150

30. 2015 NASBO Annual Meeting
@NASBO
August 9-12
Stowe, VT

The National Association of State Budget Officers (NASBO) will hold its 2015 annual meeting in Stowe, Vermont. Hosted by the Vermont Department of Finance &Management, the 2015 NASBO Annual Meeting features expert speakers on the national economy, state revenues, healthcare, and more. The 2015 NASBO Annual Meeting is open to all state budget offers, budget analysts, and support staff, as well as representatives from the federal government, state agencies, associations, educational institutions, and non-profits with an interest in state budget issues, including governmental accounting and auditing.
Cost to attend:

• Complimentary registration, lowest available coach airfare (up to $800), and four nights at the meeting hotel for one person, per state budget office, available for states current on their fiscal 2015 dues; Contact for more information
• NASBO member registration:$395
• Friends of NASBO:$900

31. NASACT Annual Conference
August 22-26
Chicago, IL

This year marks NASACT’s 100th anniversary conference, which is the association’s premier event. Held each August, the NASACT Annual Conference provides state auditors, state comptrollers, and state treasurers to network and here industry leaders speak on trending issues. CPE-accredited general sessions and breakout sessions allow NASACT’s members to address the specific concerns of their constituents. Keynote speakers will include Dr. Al Gini, Professor of Business Ethics and Chair of the Department of Management, School of Business Administration at Loyola University; Ron Elving, Senior Washington Editor and Correspondent, NPR News; Gene Dorado, U.S. Comptroller General; and Cynthia Storer, featured analyst in the HBO documentary on the hunt for Osama Bin Laden.
Cost to attend:

• Members and Members’ Staff:$700
• Lifetime members:$250
• Other government:$825
• Non-governmnet:$1,200
• Guests, age 18 and over:$250
• Guests, 17 and under:$75

32. 2015 Government Accounting &Auditing Conference
@LouisianaCPAs
November 9-10
Lafayette, LA

The Society of Louisiana Certified Public Accountants (LCPA) is the premier organization for CPAs in Louisiana, and it supports members through education, advocacy, and networking opportunities. Their 2015 Government Accounting &Auditing Conference will take place in November in Lafayette, and is one of their top annual conferences, providing the latest news and information on government accounting and auditing. Check back for the full agenda, which should be available soon.
Cost to attend:

• Early Bird – Through October 23
  • LCPA Members:$399
  • Non-Members:$599
  • Single Day – LCPA Members:$265
  • Single Day – Non-Members:$365
• Standard – After October 23
  • LCPA Members:$449
  • Non-Members:$649
  • Single Day – LCPA Members:$315
  • Single Day – Non-Members:$415

33. GFOA Annual Conference 2016
@GFOA
May 22-25, 2016
Toronto, ON, Canada

The Government Finance Officers Association’s Annual Conference will be held in Toronto, Canada, in May of 2016. Join thousands of public finance professionals from across the U.S. and Canada at this three-day conference to share ideas, develop technical and managerial skills, view new products, and network with peers while learning from recognized leaders in the government finance profession. Concurrent sessions will be offered to address current issues in government finance, government accounting, and government auditing.
Cost to attend: Contact for registration price
34. CalCPA Governmental Accounting and Auditing Conference
@Cal_CPA
Date TBD
Location TBD

Typically held in May, the CalCPA Governmental Accounting and Auditing Conference is CalCPA Education Foundation’s annual update for CPAs and financial professionals who work in governmental accounting and auditing. Hear from leaders in the sector and get updates on the most important current and proposed GASB standards. Be sure to mark you calendar for this government accounting conference and check back as details for the 2016 event are released.
Cost to attend: Contact for registration price
35. MSCPA Government Accounting &Auditing Conference
@MSCPACPE
Date TBD
Location TBD

The Massachusetts Society of Certified Public Accountants (MSCPA) is the state’s premier professional organization, counting more than 11,000 members in public accounting, industry and business, government, and education. The Society provides advocacy, continuing professional education, peer review, membership, communications, and academic and career development departments to help its members learn, connect, and excel in accounting. The MSCPA Government Accounting &Auditing Conference typically is held in June and features speakers who are among some of the top experts in government accounting and auditing. Be sure to check back for more details as the 2016 event is finalized.
Cost to attend: Contact for registration price
36. ASCPA 28th Annual Governmental Accounting &Auditing Forum
@alabamacpa
December 2-3
Montgomery, AL

The Alabama Society of CPAs (ASCPA) promotes the professional interests of Alabama’s CPAs. Their annual governmental accounting and auditing forum provides 16 hours of accounting and auditing education from premier speakers. With a focus on accounting and auditing for government and not-for-profit entities, the forum is an important event for accountants and CPAs in city and state government positions, as well as for the professionals who audit them.
Cost to attend:

• Early Bird Registration – Before November 18
  • ASCPA Members:$300
  • Non-Members:$350
• Standard Registration – Beginning November 18
  • ASCPA Members:$350
  • Non-Members:$400

37. VLCT Governmental Accounting &Auditing Symposium
@VLCTAdvocacy
June 16, 2015
Montpelier, VT

The Vermont League of Cities and Towns (VLCT) Governmental Accounting &Auditing Symposium is a one-day annual event that delivers a comprehensive series of educational sessions about governmental accounting and auditing. Presented by CPAs and state and local government officials, the symposium highlights important updates and information from the GASB, along with other legislative changes and new requirements concerning government accounting and auditing. Attendees have the ability to earn CPE credits for attendance.
Cost to attend:

• VLCT PACIF, VASBO:$60
• VLCT Member:$90
• Non-Member:$160

Organizations
38. Governmental Accounting Standards Board (GASB)
@FAFNorwalk

An independent organization, the Governmental Accounting Standards Board (GASB) seeks to establish and improve standards of accounting and financial reporting for U.S. state and local government. GASB was established in 1984 by the Financial Accounting Foundation (FAF) and is recognized by governments, the accounting industry, and capital markets as the official source of generally accepted accounting principles (GAAP) for state and local governments. The GASB website is an important government accounting resource, offering links to standards and guidance, projects, meetings, and much more.
Three key resources we like from Governmental Accounting Standards Board:

• The GASB Proposal on Leases:A Webinar for Users of State and Local Government Financial Information
• Videos and Podcasts
• Research Brief:State and Local Government Use of Generally Accepted Accounting Principles for General Purpose External Financial Reporting

비용: Pricing varies by resource; Contact for a price
39. Association of Government Accountants (AGA)
@AGACGFM

The Association of Government Accountants (AGA) is a member organization for financial professionals in government. AGA seeks to lead and encourage the change that benefits the field through training events, professional certification, publications, and ongoing education. AGA provides several government accounting resources to achieve their goal, including links to AGA programs, including training events and publications.
Three key resources we like from Association of  Government Accountants (AGA):

• News and media
• National training events
• AGA Web Conferences

비용: Contact for membership dues price
40. American Accounting Association:Government and Nonprofit Section
@aaahq

The largest community of accountants in academia, the American Accounting Association (AAA) was founded in 1916. Viewed as though leaders in accounting, AAA members “shape the future of accounting through teaching, research and a powerful network.” The Government and Nonprofit (GNP) Section of AAA offers a variety of resources in order to promote that teaching and research for the government and not-for-profit communities.
Three key resources we like from American Accounting Association:Government and Nonprofit Section:

• Newsletters
• Journal of Governmental &Nonprofit Accounting
• Using Archival Data Sources to Conduct Nonprofit Accounting Research

비용:

• Regular dues:$30
• Student dues:$6

Trainings, Videos, Webinars, and Workshops
41. AICPA National Governmental and Not-for-Profit Training Program
@AICPAconfs
October 19-21
New Orleans, LA

The 2015 AICPA Governmental and Not-for Profit Training Program will provide guidance on compliance, ethics, and governance issues specific to governmental and not-for-profit entities. Attendees will gain an awareness and comprehension of the latest regulatory changes, in order to be prepared to comply with the current rigorous standards. There are 29.5 possible CPE credits attached to the training, which is recommended for government accountants, auditors, controllers, CPAs in public practice, and others in government and not-for-profits.
Cost to attend:  Early Bird Registration – By September 4

• Regular:$1,220
• AICPA Member:$920

42. Accounting Academy:An Intensive Introduction to Governmental Accounting, Auditing, and Financial Reporting
@GFOA
August 3-7
Chicago, IL

This GFOA Accounting Academy is geared toward government accountants and auditors, especially those who are new to the public sector. Over the course of the intensive five-day workshop, government accountants will gain a solid understanding of the highly specialized rules, guidelines, and practices applicable to state and local governments. The GFOA Accounting Academy combines lecture, discussion, and exercises to address several areas including fund accounting, government-wide financial reporting, budgetary reporting, and many more. There are 32 CPE credits for this training.
Cost to attend: 

• Member price:$1,100
• Non-member price:$1,500

43. Advanced Governmental Accounting
@GFOA
August 18-19
Minneapolis, MN

Advanced Governmental Accounting is a live training offered by the Government Finance Officers Association that offers 16 CPE credits. The training is best for government accountants and financial reporting professionals who have at least two years of experience, or who have attended the GFOA Intermediate Governmental seminar or an equivalent program. Attendees will take a detailed examination of selected governmental accounting topics, with an emphasis on the practical application of generally accepted accounting principles.
Cost to attend:

• Member price:$580
• Non-member price:$790

44. Governmental Accounting (Understanding J/E’s, For Budget, Revenues, Expenses, Transfers, Closing)
@amursau

Allen Mursau, CPA, has more than 7,600 subscribers to his YouTube channel, which has had more than 2,190,000 views since March 2012. In this Governmental Accounting video, Mursau explains governmental accounting in detail, through the lens of recording journal entries. With more than 14,900 views, this government accounting video is specific to governmental fund accounting is nearly 37 minutes long.
Three key topics we like from Governmental Accounting (Understanding J/E’s, For Budget, Revenues, Expenses, Transfers, Closing):

• 3 types of journal entries made during accounting period:budgetary, operating, and closing
• General fund with examples
• Accounting for revenues (cash and accrual versus modified accrual)

비용: FREE
45. Governmental &Not-For-Profit Accounting:Professor Bora – Lecture #1
@RutgersU
@RBSExecEd
@irfanbora

In this government accounting video, Professor Irfan Bora, Director of the Rutgers online Master in Accountancy Program in Governmental Accounting, gives an overview of governmental accounting for state and local governments. The two-and-a-half hour lecture covers several governmental accounting topics, including the difference between operational and fiscal accountability, a comparison of the modified accrual basis of accounting and the accrual basis of accounting, government-wide and fun financial statements, and many others. For your convenience, the video lists discussion topics with time stamps so viewers can view the sections of the lecture that are of most interest to them.
Three key topics we like from Governmental &Not-For-Profit Accounting:Professor Bora – Lecture #1:

• Governmental accounting practices description
• Required financial statements
• Governmental funds

비용: FREE
46. Governmental Accounting:Encumbrances and Expenditures
@_BetaAlphaPsi

Beta Alpha Psi is the international honor organization for accounting, finance, and information systems students and professionals. They offer several tutoring videos on YouTube, and their Governmental Accounting:Encumbrances and Expenditures video is a tutorial focusing on a problem explaining modified accrual accounting for governmental entities. The video is a suitable governmental accounting resource for government accounting students or those new to governmental accounting.
Three key topics we like from  Governmental Accounting:Encumbrances and Expenditures:

• Modified accrual accounting for governmental entities
• How to record encumbrances in the ledger
• How to record expenditures in the ledger

비용: FREE
47. Advanced Accounting – Governmental Accounting
@RutgersU
@RBSExecEd

Dr. Alexaner Kogan is a founder of Rutgers Accounting Web (RAW), the oldest and largest accounting website on the internet. RAW materials are available for use by accounting scholars, practitioners, educators, and students. In this government accounting video, Professor Kogan introduces governmental accounting and explains how the field uses the GASB method in his lecture.
Three key topics we like from Advanced Accounting – Governmental Accounting:

• 2 steps of financial statements
• Statements of net assets and activities
• Basic fund financial statements

비용: FREE
48. Nonprofit &  Government:13-2 Modified Accrual
@JGunyou

John Gunyou offers straightforward lessons and discussions regarding nonprofit and public finance in his government accounting videos on YouTube. With more than 40 years in the  field, Gunyou shares observations that are “widely respected by citizens, bureaucrats and politicians alike, because he’s been there.” In this ten-minute government accounting video, Gunyou clearly explains modified accrual accounting using his entertaining style.
Three key ideass we like from Nonprofit &Government:13-2 Modified Accrual:

• Modified accrual accounting includes revenue when measurable and available
• Modified accrual accounting includes expenses when a legal obligation exists
• With modified accrual accounting, you recognize expenses when you receive delivery

비용: FREE
49. How To Remember Fund Types For Governmental Accounting
@PedersonCPA

Rob Pederson, of Pederson CPA Review, offers courses to help people pass the CPA Exam using real-world examples from his nearly 20 years of experience. His governmental accounting video, How To Remember Fund Types For Governmental Accounting, is a nearly 12-minute video that demonstrates various ways to easily recall the various types of funds for governmental accounting.
Three key ideas we like from How To Remember Fund Types For Governmental Accounting:

• It is helpful to think of funds as different categories
• Mnemonic devices and pictures are proven study tools, so thinking of fiduciary funds (pension, investment, private purpose, agency) as fuchsia colors with Pippa Middleton wearing a fuchsia shirt is a helpful way to remember that fund type
• Governmental funds include general, special revenue, permanent, debt service, and capital projects, so think of a green St. Patrick’s Day clover

비용: FREE
50. Webinar – Intermediate Government Accounting 

The Pennsylvania State Association of Boroughs (PASB) offers its Intermediate Government Accounting webinar for participants who have a working knowledge of governmental accounting. The webinar is designed for those professionals who need to be refreshed on GASB 34 basic concepts, capitalization of fixed assets, and GASB 54. This government accounting webinar is scheduled for September 17 at noon.
Three key topics we like from Webinar – Intermediate Government Accounting:

• A review of accounting basis
• Types of funds
• Fund accounting and classification and their composition in the government’s basic financial statements

비용:

• Member rate:$40
• Non-member rate:$75

51. Latest Developments in Governmental Accounting and Auditing 2015 (GVAA)
@SurgentCPE

Surgent, one of the nation’s leading providers of continuing professional education (CPE) for CPAs, offers this governmental accounting webinar, which will take place September 3 from 9am – 5pm. The webinar is designed for auditors and industry professionals working in the governmental environment who have a knowledge of government accounting and auditing.
Three key topics we like from Latest Developments in Governmental Accounting and Auditing 2015 (GVAA):

• The December 2013 OMB release of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which will being affecting auditors and auditees in 2015
• Continuing issues and challenges involving Yellow Book
• Recent GASB activities, specifically the pension standards (GASB Nos. 67 and 68)

비용: $219
52. Governmental Accounting and Reporting
@AICPAconfs

This AICPA government accounting workshop, moderated by Robert Smith, Jr., Ph.D., CPA, CCFM, is available both in text and on demand. A CPE course, Governmental Accounting and Reporting is intended for professionals who are familiar with basic state and local government accounting concepts and want to deeply examine the fundamentals, including how to prepare Agency Fund, Internal Service Fund, Investment Trust Fund, and Special Revenue Fund financial statements.
Three key topics we like from Governmental Accounting and Reporting:

• Foundations of government accounting
• Preparing the government-wide financial statements
• Introduction to GASB Statement Nos. 67, 68, and 69

Cost: 

• Regular Member:$168.75
• AICPA Member:$135

53. Governmental Accounting and Auditing Update
@AICPAconfs

The Governmental Accounting and Auditing Update follows a workshop format and is moderated by Lynda Dennis, CPA, CGFO, Ph.D. The workshop is suited to accounting and financial personnel who are responsible for accounting and financial reporting for governments and auditors for governments. Governmental Accounting and Auditing Update offers the latest information on governmental accounting and auditing requirements by helping participants analyze the recent GASB requirements and understand OMB Circular A-133 and Yellow Book requirements.
Three key topics we like from Governmental Accounting and Auditing Update:

• Federal government activities
• ASB clarity project
• GASB activities

비용:

• Regular Member:$195
• AICPA Member:$159

54. GASB Statement No. 68 Audit and Accounting Workshop
@AICPAconfs

This AICPA workshop focuses on GASB Statement NO. 68 and the way in which it “changes the playing field for governmental entities.” Moderated by Robert Scott, CPA, the workshop provides practical examples that illustrate the new accounting requirements to enhance government accountants’ understanding of the changes. Participants will work through case studies that address best practice solutions for auditing state and local governments with agent and cost-sharing plans.
Three key topics we like from GASB Statement No. 68  Audit  and Accounting Workshop:

• GASB Statement No. 68 accounting by governmental employers
• Best practice solutions for auditing single and multiple-employer plans
• Pension plan disclosures

Cost:

• Regular Member:$168.75
• AICPA Member:$135.00

55. WGFOA 2015 Governmental Accounting Workshops
@sikichllp
June 17-18
Brookfield, WI
June 24-25
Menasha, WI
July 8-9
Madison, WI

The Wisconsin Government Finance Officers Association (WGFOA) presents three different opportunities to attend their 2015 government accounting workshops throughout the summer. These two-day workshops feature instructors Frederick G. Lantz, CPA, Partner-in-Charge, Government Services, Sikich LLP, and Marc DeVries, CPA, Director of Government Services – Wisconsin, Sikich LLP.
Three key topics we like from WGFAO Accounting Workshops 2015:

• Application of governmental accounting principles
• Advanced governmental accounting
• Governmental accounting and financial reporting update

비용:

• Introduction to Governmental Accounting &Financial Reporting
  • Employees of governmental units:$40
  • Non-governmental employees:$65
• Application of Governmental Accounting Principles
  • Employees of governmental units:$40
  • Non-governmental employees:$65
• Advanced Governmental Accounting
  • Employees of governmental units:$40
  • Non-governmental employees:$75
• Governmental Accounting &Financial Reporting Update
  • Employees of governmental units:$40
  • Non-governmental employees:$75

56. Governmental Entities &GASB 34-35
@RealAssetMgmt

Alfred M. King, CFA, of Real Asset Management discusses the ins and outs of GASB 34 and what changes the new rule brings for government entities in this video. King notes that GASB 34 essentially means that governmental units are now required to do exactly what companies have been doing for 40 to 50 years.
Three key points we like from Governmental Entities &GASB 34-35:

• Government entities now must compute and report the depreciation expense related to their assets.
• Taxpayers will benefit dramatically from knowing exactly what it is money is being spent on and the annual cost of depreciation or maintenance is for the ownership of those assets.
• GASB 34 and 35 were a great step forward and long overdue, despite objections from government accountants due to the modest increase in cost of government, due to the clear benefits of increased transparency for taxpayers.

비용: FREE
57.  GASB 34:Basic Financial Statements for State and Local Governments
@CPETTaxAcctng

This online, self-study course offered by MicroMash through Checkpoint Learning offers 8 CPE credits. An intermediate-level course in accounting and auditing aims to simplify the 400-page GASB 34 document, providing students with essential information on requirements, implementation, and compliance.
Three things you’ll learn from GASB 34:Basic Financial Statements for State and Local Governments:

• The basic financial reporting requirements for state and local governments set forth by GASB 34
• Basic financial statements and required supplementary information (RSI)
• The statement’s major provisions

비용: $120
58. GASB Basic Financial Statements for State and Local Governments

This webinar is offered by the West Virginia Society of Certified Public Accountants and offers 8 credits for attendees. “This course will build your understanding of GASB 34 and provide an update of GASB-related pronouncements, exposure drafts and future agenda items.” This webinar is designed for CPAs who serve government entities and are responsible for financial reporting, in addition to government officials responsible for preparing financial statements.
Key objectives for GASB Basic Financial Statements for State and Local Governments:

• Identify basic GASB financial statements
• Determine key technical elements, plus analytical and statistical matters
• Recognize accounting, financial reporting and disclosure issues
• Identify GASB pronouncements, exposure drafts and future agenda items

Cost:

• Member Fee:$275
• Non-Member Fee:$375

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