Intermediate Governmental Accounting

Quarters
Spring Open
Location
Olympia
Class Standing
Sophomore
Junior
Senior
Daniel Ferguson

Building on foundational knowledge in Introductory Governmental Accounting Part I & II, this course covers more advanced topics that are essential for accounting professionals working in governmental settings. Students will explore complex accounting practices such as bond discounts, disclosure forms, encumbrances, and the accounting treatment of capitalized assets and depreciation. An introduction to Generally Accepted Accounting Principles (GAAP) and revenue recognition principles will be covered, along with the accounting treatment of revenue, receivables, and inventory specific to governmental entities. Students will also gain insights into leasing arrangements, Special Benefits Improvement District Assessments (SBITAs), and the accounting implications of programs such as the Paycheck Protection Program (PPP). Through case studies and practical exercises, students will develop a solid understanding of the intricacies of governmental accounting practices.

This is the final of three courses that comprise the Governmental Accounting Certificate at Evergreen. Courses must be taken in sequential order.

Anticipated Credit Equivalencies:

4 - Governmental Accounting

Registration

Students should complete Governmental Accounting Part II before taking this course. For more information, contact certificates@evergreen.edu.

Academic Details

This offering is connected to the Governmental Accounting Certificate at Evergreen. For more information, visit: https://www.evergreen.edu/academics/professional-continuing-education/g…

Governmental accounting, public administration

4
25
Sophomore
Junior
Senior

Schedule

Spring
2026
Open
Remote (S)

See definition of Hybrid, Remote, and In-Person instruction

Evening
Schedule Details
Olympia