2 CPE Hours for $29.50
This course describes the basic financial statements prepared by governments, including the government-wide financial statements and the fund financial statements. It also discusses the complicated issue of defining the reporting entity. PLEASE NOTE: This course material is a component of #6955/QAS6955, Governmental Accounting, and therefore we recommend that you should not take both courses in the same CPE reporting period. Not accepted for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.
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PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states – check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course.