The accounting used by government entities is substantially different from the accounting used by for-profit organizations. This course describes the unique aspects of governmental accounting, including the use of funds, the modified accrual basis of accounting, and many unique financial statement formats and disclosures. There is a strong emphasis on common accounting transactions, the comprehensive annual financial report, budgetary reporting, and nonexchange transactions. In short, Governmental Accounting is an essential desk reference for the professional accountant. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.
Based on the Wiley GAAP for Governments text, this course provides the latest information on GAAP, with coverage designed specifically for government entities. Includes up-to-date implementation information and explanations of the important developments in governmental GAAP. Illustrations help provide a comprehensive guide to financial reporting for governments at the state and local level. Also includes thorough explanations and expert implementation advice. You will: get up to speed on the newest accounting pronouncements; understand how GAAP applies to government bodies and pension plans; study flowcharts, diagrams, and charts to gain a deeper understanding; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.
This course identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. The text walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. Public agencies and governmental entities are generally driven by a public benefit or goal, but are widely varied in the ability and desire to deliver value while retaining best practices. This course teaches you how to: understand why fraud exists in the public sector; discover how an agency’s mindset diverges from the norm; review cases where agency practices diverged from best financial practices; learn good practices in an objective, nonpolitical context; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.
Use this option if you’re ordering a complete course that you’d like shipped to you.
Receive the textbook shown for review at your leisure.
One course or many - the shipping charge is the same.
Build a valuable professional library.
Use this option if you would like course materials which can be immediately downloaded.
When you select the PDF version, a link to the course materials will be shown on your order confirmation screen as soon as you submit your order. Your courses will also be immediately set up in our grading system so you may grade your tests as soon as you have completed the work.