Introductory Governmental Accounting Part II builds on the basic governmental concepts discussed in Introductory Governmental Accounting Part I. It thoroughly examines the principles and procedures of sound record-keeping and the maintenance of accurate financial data.

Upon successful completion of this course, the participant should be able to recall financial reporting at the fund level, record financial transactions using double-entry accounting, perform calculations using multiple measurement foci and bases of accounting, and recognize the interrelationship of the various components of a sophisticated accounting system and the flow of information through the system.