Introductory Governmental Accounting - Part II expands on the concepts you learned in Part I. You will become familiar with basic fund financial statements and expand your knowledge of Generally Accepted Accounting Principles (GAAP) for state and local governments. You will also learn to calculate revenues and expenditures/expenses under both the modified accrual and the accrual bases of accounting.

Prerequisite: Introductory Governmental Accounting - Part I