CGA Certified Government Accountant

Course details

Study of governmental and not-for-profit accounting. Topics include financial reporting; federal, state and local government accounting; budgetary accounting; general and special revenue funds; proprietary funds; trust and agency funds; fixed assets and long term debt; and nonprofit accounting for entities such as public colleges, universities and health care providers.

CERTIFICATION ISSUED BY:

• Chartered Institute for Accountants & Auditor (CIAA - USA) CIAA USA is an accreditation body that is recognized internationally with areas of practice, including accounting, auditing, finance, and consulting.

MEMBERSHIP BY:

• HIGH AUTHORITY COUNCIL FOR CHARTERED ACCOUNTANTS (HACCA) HACCA is a world leading professional membership organisation that promotes, develops and supports chartered accountants worldwide. We provide qualifications and professional development, share our knowledge, insight and technical expertise, and protect the quality and integrity of the accountancy and finance profession.

COURSE OBJECTIVES:

• Recognize the characteristics of governmental entities
• Identify fund accounting and the financial Statements used by each fund type
• Identify three types of budgets used by government units
• Understand the basic nature of revenue and expenditure funds
• Understand the basic types of funds and special assessments
• Explain Proprietary and fiduciary funds
• Prepare fund financial statements
• Understand characteristics and accounting for not-for-profit organizations

ELIGIBILITY:

• Any certificate of 2 to 4 years study in university/college

COURSE PARTS:

• Characteristics and Types of government and not-for-profit organizations
• Fund accounting
• Types of budgets
• Revenues and Expenditures
• Capital project funds, debt service funds, and special assessments
• Proprietary and fiduciary funds
• Financial reporting and preparation of fund financial statements
• Accounting for not-for-profit organizations