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Tuesday, August 4, 2026 Live Webcast

Introduction to Governmental Accounting 102 (X4-8289268)

2:00 PM - 4:00 PM EDT
webcast

Vendor Platform

2 CPE Credits in AA

OVERVIEW

Intro to Governmental Accounting 102 is the natural follow up course to the original Intro to Governmental Accounting 101. In this session, we will tackle unique things like what makes a fund a major fund, what are the differing basis of accountings used, why geography matters in the world of state and local governmental reporting, and many other intermediate type topics. A great course to take after you have taken Intro to Governmental Accounting 101.

DESIGNED FOR

Anyonne responsible for preparing or attesting upon financial statements

BENEFITS

  • Describe the importance of proper debt classification and disclosure
  • Explain how various common debt terms impact the classification of debt
  • Apply illustrative examples to appropriate disclosure of debt terms and circumstances

HIGHLIGHTS

  • Debt terms that impact classification of debt, such as due on demand and subjective acceleration clauses, and more!
  • Proper treatment of short-term obligations that are expected to refinance within the next 12 months
  • "Revolving" credit agreements, where short-term debt is automatically replaced with other short-term debt for a specified period of time
  • Differentiating between debt modifications and troubled debt restructuring
  • Debt covenant compliance special considerations, including the proper form of waiver of rights to call the debt for violation 

COURSE LEVEL

Intermediate

PREREQUISITES

None

ADVANCE PREPARATION

None

PRICING

$89.00 - Member

$119.00 - Nonmember

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Note: Online pre-registration will close on August 4 at 1:30 PM.

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COURSE DEVELOPER

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