Course Information

ATTENTION: In order to provide you with enhanced functionality, CCH Learning Center will be offline on April 9 from 8:00 p.m. PST - 2:00 a.m. PST. We apologize for any inconvenience this may cause.

[click to return to the previous page]

Governmental GAAP for State and Local Governments: Revenues (Second Edition)
Author: D. Scot Loyd, Michael A. Crawford, Larry P. Bailey

Description:

Most government agencies regularly perform nonexchange, exchange, and exchange-like transactions. The GASB has provided explicit accounting standards for these differing transactions. This course looks at the basic rules that governmental entities should follow to report these sources of revenue in governmental funds, proprietary funds, government-wide financial statements, and fiduciary funds.

Upon successful completion of this course, the user should be able to:

  • Describe the nature of nonexchange transactions
  • Define what derived tax revenue represents
  • Explain voluntary nonexchange transactions

Course Details:
Price:  $51.00
Field of Study:  Accounting (Governmental)
Prerequisites:  Basic knowledge of accounting for governmental entities
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  01/12/11
[click to buy this course]
Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]
Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Currently no user reviews.
[click to buy this course]