Introductory Governmental Accounting Part II

This course explores the unique aspects of public sector accounting, highlighting the differences between governmental accounting practices and those of other sectors. Students will learn the principles of fund accounting, with an in-depth analysis of the 11 fund types and the application of modified accrual accounting. Special attention will be given to understanding concepts such as net position and fund balance, with practical examples drawn from Washington state government systems such as the Accounting and Financial Reporting System (AFRS) and the transition to Workday. Students will also gain familiarity with oversight bodies and accounting standards relevant to governmental accounting, while also examining common accounting software used in the industry.

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