{"product_id":"fundamentals-of-governmental-accounting-and-reporting","title":"AICPA Governmental Accounting Course | 14 CPE","description":"\u003ch2 class=\"ey-page-title\"\u003eFundamentals of Governmental Accounting and Reporting\u003c\/h2\u003e\n\u003cstyle\u003e\n  .ey-aicpa-product {\n    color: #0f172a;\n    line-height: 1.7;\n  }\n\n  .ey-aicpa-product * {\n    box-sizing: border-box;\n  }\n\n  .ey-aicpa-product a {\n    color: #0b63ce;\n    text-decoration: underline;\n    text-underline-offset: 2px;\n  }\n\n  .ey-aicpa-product .ey-wrap {\n    max-width: 1080px;\n    margin: 0 auto;\n  }\n\n  .ey-page-title {\n    max-width: 1080px;\n    margin: 0 auto 18px;\n    color: #0f172a;\n  }\n\n  .ey-aicpa-product .hero {\n    background: linear-gradient(135deg, #eef6ff 0%, #fff7ed 100%);\n    border: 1px solid #dbeafe;\n    border-radius: 22px;\n    padding: 28px;\n    margin: 0 0 24px;\n    color: #0f172a;\n  }\n\n  .ey-aicpa-product .kicker {\n    display: inline-block;\n    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border-left: 5px solid #f97316;\n    margin: 22px 0;\n  }\n\n  .ey-aicpa-product .risk-box {\n    background: #fef2f2;\n    border-left: 5px solid #ef4444;\n    margin: 22px 0;\n  }\n\n  .ey-aicpa-product section {\n    margin: 34px 0;\n  }\n\n  .ey-aicpa-product h2,\n  .ey-aicpa-product h3 {\n    color: #0f172a;\n  }\n\n  .ey-aicpa-product table {\n    width: 100%;\n    border-collapse: collapse;\n    margin: 22px 0;\n    overflow: hidden;\n    border-radius: 14px;\n  }\n\n  .ey-aicpa-product th,\n  .ey-aicpa-product td {\n    border: 1px solid #e5e7eb;\n    padding: 12px;\n    vertical-align: top;\n    color: #0f172a;\n  }\n\n  .ey-aicpa-product th {\n    background: #f1f5f9;\n    text-align: left;\n  }\n\n  .ey-aicpa-product .cta-box {\n    background: #0f172a;\n    color: #ffffff;\n    border-radius: 22px;\n    padding: 26px;\n    margin: 34px 0;\n  }\n\n  .ey-aicpa-product .cta-box h2,\n  .ey-aicpa-product .cta-box p,\n  .ey-aicpa-product .cta-box li {\n    color: #ffffff;\n  }\n\n  .ey-aicpa-product .cta-box a {\n    color: #bfdbfe;\n  }\n\n  .ey-aicpa-product details {\n    background: #ffffff;\n    border: 1px solid #e5e7eb;\n    border-radius: 14px;\n    padding: 14px 16px;\n    margin: 12px 0;\n  }\n\n  .ey-aicpa-product summary {\n    cursor: pointer;\n    font-weight: 700;\n    color: #0f172a;\n  }\n\n  .ey-aicpa-product .hero h2,\n  .ey-aicpa-product .cta-box h2,\n  .ey-aicpa-product .soft-box h2,\n  .ey-aicpa-product .faq h2 {\n    border-top: 0;\n    padding-top: 0;\n    margin-top: 0;\n  }\n\n  @media (max-width: 900px) {\n    .ey-aicpa-product .grid {\n      grid-template-columns: repeat(2, minmax(0, 1fr));\n    }\n  }\n\n  @media (max-width: 640px) {\n    .ey-aicpa-product .grid {\n      grid-template-columns: 1fr;\n    }\n  }\n\u003c\/style\u003e\n\u003carticle class=\"ey-aicpa-product\"\u003e\n\u003cdiv class=\"ey-wrap\"\u003e\n\u003csection class=\"hero\"\u003e\n\u003cp class=\"kicker\"\u003eAICPA CPE course | Governmental accounting\u003c\/p\u003e\n\u003cp\u003eBuild a practical foundation in governmental accounting and reporting with this AICPA online course for accounting professionals, finance teams and auditors working with state and local government environments.\u003c\/p\u003e\n\u003cp\u003eThe course examines fund accounting, budgeting, measurement focus and basis of accounting, governmental funds, government-wide financial statements and key reporting requirements used by governments.\u003c\/p\u003e\n\u003cdiv class=\"answer-box\"\u003e\n\u003cp\u003e\u003cstrong\u003eBest for:\u003c\/strong\u003e Accountants, auditors and finance professionals who need a structured introduction or refresher in state and local governmental accounting and reporting.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection class=\"soft-box\"\u003e\n\u003ch2\u003eCourse at a glance\u003c\/h2\u003e\n\u003cdiv class=\"grid\"\u003e\n\u003cdiv class=\"card\"\u003e\n\u003ch3\u003eCPE credits\u003c\/h3\u003e\n\u003cp\u003e14 CPE credits\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"card\"\u003e\n\u003ch3\u003eField of study\u003c\/h3\u003e\n\u003cp\u003eAccounting, Governmental\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"card\"\u003e\n\u003ch3\u003eLevel\u003c\/h3\u003e\n\u003cp\u003eBasic\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"card\"\u003e\n\u003ch3\u003eAccess\u003c\/h3\u003e\n\u003cp\u003eOnline course with 1 year access\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003ctable\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003cth\u003eOfficial course name\u003c\/th\u003e\n\u003ctd\u003eFundamentals of Governmental Accounting and Reporting\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003cth\u003eAICPA product number\u003c\/th\u003e\n\u003ctd\u003eFGAC25SSO\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003cth\u003eFormat\u003c\/th\u003e\n\u003ctd\u003eOnline\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003cth\u003ePrerequisites\u003c\/th\u003e\n\u003ctd\u003eNo prerequisites stated by AICPA-CIMA for this course.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/section\u003e\n\u003csection\u003e\n\u003ch2\u003eWhy take this governmental accounting course?\u003c\/h2\u003e\n\u003cp\u003eGovernmental accounting has its own reporting logic, terminology and financial statement structure. A professional who is comfortable with commercial financial statements can still find governmental funds, modified accrual accounting, government-wide reporting and special purpose governments confusing without a structured foundation.\u003c\/p\u003e\n\u003cp\u003eThis course is designed to help you understand how state and local governments account for resources, report financial activity and present information to stakeholders. It is especially useful if you work with government clients, public sector entities, grant-funded organizations or audit engagements involving governmental reporting.\u003c\/p\u003e\n\u003cdiv class=\"insight-box\"\u003e\n\u003cp\u003e\u003cstrong\u003eEduyush view:\u003c\/strong\u003e This course is a strong fit for professionals who need practical government accounting literacy rather than a full CPA exam review course. It helps bridge the gap between general accounting knowledge and the fund-based reporting model used by governments.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection\u003e\n\u003ch2\u003eWhat you will learn\u003c\/h2\u003e\n\u003cp\u003eBy completing this AICPA course, learners should be able to recognize and apply the core concepts that make governmental accounting different from corporate accounting.\u003c\/p\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eLearning area\u003c\/th\u003e\n\u003cth\u003eWhat the course helps you understand\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eGovernmental accounting environment\u003c\/td\u003e\n\u003ctd\u003eRecognize the unique aspects of the governmental accounting environment and how it differs from commercial reporting.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFund types and purposes\u003c\/td\u003e\n\u003ctd\u003eIdentify governmental fund types, categories and purposes, including how funds are used to account for public resources.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eMFBOA\u003c\/td\u003e\n\u003ctd\u003eIdentify the appropriate measurement focus and basis of accounting for fund accounting and reporting.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eRevenues and expenditures\u003c\/td\u003e\n\u003ctd\u003eRecognize how governmental revenues and expenditures are classified, measured and reported.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eGovernment reporting model\u003c\/td\u003e\n\u003ctd\u003eRecognize the financial reporting structure used by governments, including fund-level and government-wide statements.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eGovernment-wide statements\u003c\/td\u003e\n\u003ctd\u003eIdentify the format and reporting requirements for government-wide financial statements.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eSpecial purpose governments\u003c\/td\u003e\n\u003ctd\u003eRecognize special purpose governments and how reporting considerations may differ.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCapital assets and long-term liabilities\u003c\/td\u003e\n\u003ctd\u003eIdentify the impact of capital assets and long-term liabilities at both the fund reporting level and government-wide level.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/section\u003e\n\u003csection\u003e\n\u003ch2\u003eCourse topics covered\u003c\/h2\u003e\n\u003cp\u003eThe course covers the core building blocks of governmental accounting and reporting, making it suitable for professionals who want a clear overview before working on public sector accounting or audit assignments.\u003c\/p\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eTopic\u003c\/th\u003e\n\u003cth\u003eWhy it matters\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eThe governmental environment and GAAP\u003c\/td\u003e\n\u003ctd\u003eProvides the reporting context and accounting framework used by government entities.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFund accounting and the financial reporting model\u003c\/td\u003e\n\u003ctd\u003eExplains why governments use funds and how fund accounting supports accountability.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eMeasurement focus and basis of accounting\u003c\/td\u003e\n\u003ctd\u003eClarifies how accounting treatment changes depending on the fund and reporting level.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eGovernmental, proprietary and fiduciary funds\u003c\/td\u003e\n\u003ctd\u003eHelps learners distinguish the purpose and accounting treatment of different fund categories.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eGovernment-wide financial statements\u003c\/td\u003e\n\u003ctd\u003eExplains the broader financial statement presentation used for governmental activities.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eComprehensive annual financial report\u003c\/td\u003e\n\u003ctd\u003eIntroduces the structure and reporting expectations for comprehensive government reporting.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eSpecial purpose governments\u003c\/td\u003e\n\u003ctd\u003eHighlights reporting considerations for entities with narrower governmental functions.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eDeferred outflows and deferred inflows of resources\u003c\/td\u003e\n\u003ctd\u003eIntroduces important reporting elements used in governmental financial statements.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/section\u003e\n\u003csection\u003e\n\u003ch2\u003eWho should buy this course?\u003c\/h2\u003e\n\u003cp\u003eThis course is useful for professionals who need to understand the governmental reporting model without jumping straight into advanced public sector accounting material.\u003c\/p\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eLearner profile\u003c\/th\u003e\n\u003cth\u003eWhy this course fits\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eAccountants in state or local government environments\u003c\/td\u003e\n\u003ctd\u003eBuilds a structured foundation in fund accounting, budgeting and reporting.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAuditors with government clients\u003c\/td\u003e\n\u003ctd\u003eProvides a refresher on governmental accounting concepts used in public sector engagements.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFinance professionals moving into public sector roles\u003c\/td\u003e\n\u003ctd\u003eExplains the reporting model and terminology used by governmental entities.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eProfessionals working with grants or government-funded entities\u003c\/td\u003e\n\u003ctd\u003eHelps clarify why accountability and fund classification matter in government reporting.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCPA and accounting professionals needing CPE\u003c\/td\u003e\n\u003ctd\u003eOffers 14 CPE credits in Accounting, Governmental, at a basic level.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/section\u003e\n\u003csection\u003e\n\u003ch2\u003eHow Eduyush delivery works\u003c\/h2\u003e\n\u003cp\u003eAfter you purchase through Eduyush, we process your order and arrange access to the AICPA online course. You receive online access for the course and can complete the learning within the access period.\u003c\/p\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eStep\u003c\/th\u003e\n\u003cth\u003eWhat happens\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eBuy the course on Eduyush\u003c\/td\u003e\n\u003ctd\u003ePlace your order through the Eduyush product page.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAccess is processed\u003c\/td\u003e\n\u003ctd\u003eEduyush coordinates course access after purchase.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eComplete the online course\u003c\/td\u003e\n\u003ctd\u003eStudy the course at your pace during the access period.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eEarn CPE credits\u003c\/td\u003e\n\u003ctd\u003eComplete the course requirements to earn the stated CPE credits.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cdiv class=\"note-box\"\u003e\n\u003cp\u003e\u003cstrong\u003eNote:\u003c\/strong\u003e Course access, content, CPE credit rules and completion requirements are governed by AICPA-CIMA course policies. Eduyush helps learners purchase and access the course conveniently.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection class=\"cta-box\"\u003e\n\u003ch2\u003eBuild confidence in governmental accounting\u003c\/h2\u003e\n\u003cp\u003eIf you work with state and local government reporting, government audits, public sector finance or governmental CPE requirements, this course gives you a structured way to understand the fundamentals.\u003c\/p\u003e\n\u003cp\u003eExplore related options in Eduyush’s \u003ca rel=\"noopener\" href=\"https:\/\/eduyush.com\/collections\/aicpa-courses\" title=\"Eduyush AICPA CPE and certificate courses collection\" target=\"_blank\"\u003eAICPA CPE courses collection\u003c\/a\u003e or compare specialist programs in the \u003ca rel=\"noopener\" href=\"https:\/\/eduyush.com\/collections\/aicpa-certifications\" title=\"Eduyush AICPA certifications collection\" target=\"_blank\"\u003eAICPA certifications collection\u003c\/a\u003e.\u003c\/p\u003e\n\u003c\/section\u003e\n\u003csection\u003e\u003c\/section\u003e\n\u003csection id=\"faq\" class=\"faq\"\u003e\n\u003ch2\u003eFAQs\u003c\/h2\u003e\n\u003cdetails\u003e\n\u003csummary\u003eWhat is the Fundamentals of Governmental Accounting and Reporting course?\u003c\/summary\u003e\n\u003cp\u003eIt is an AICPA online course covering fund accounting, budgeting, governmental reporting, MFBOA, fund types and government-wide financial statements.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eHow many CPE credits does this course provide?\u003c\/summary\u003e\n\u003cp\u003eThe course provides 14 CPE credits in Accounting, Governmental.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eWho is this course for?\u003c\/summary\u003e\n\u003cp\u003eIt is designed for accounting and finance professionals working in state and local government environments and auditors with state and local government clients.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eIs this course beginner friendly?\u003c\/summary\u003e\n\u003cp\u003eYes. The course is listed as basic level and is suitable for learners who need a foundation or refresher in governmental accounting and reporting.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eHow long do I get access?\u003c\/summary\u003e\n\u003cp\u003eThe course provides 1 year of online access.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eDoes this course cover government-wide financial statements?\u003c\/summary\u003e\n\u003cp\u003eYes. The course includes government-wide financial statements, fund accounting, reporting structure and related governmental reporting requirements.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003c\/section\u003e\n\u003csection class=\"soft-box\"\u003e\n\u003ch2\u003eCourse information source\u003c\/h2\u003e\n\u003cp\u003eCourse details such as CPE credits, field of study, level, access period, product number, learning outcomes and course topics are based on the published \u003ca rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/fundamentals-of-governmental-accounting-and-reporting\" title=\"AICPA-CIMA Fundamentals of Governmental Accounting and Reporting course page\" target=\"_blank\"\u003eAICPA-CIMA course information\u003c\/a\u003e.\u003c\/p\u003e\n\u003c\/section\u003e\n\u003cscript type=\"application\/ld+json\"\u003e\n      {\n        \"@context\": \"https:\/\/schema.org\",\n        \"@type\": \"FAQPage\",\n        \"mainEntity\": [\n          {\n            \"@type\": \"Question\",\n            \"name\": \"What is the Fundamentals of Governmental Accounting and Reporting course?\",\n            \"acceptedAnswer\": {\n              \"@type\": \"Answer\",\n              \"text\": \"It is an AICPA online course covering fund accounting, budgeting, governmental reporting, MFBOA, fund types and government-wide financial statements.\"\n            }\n          },\n          {\n            \"@type\": \"Question\",\n            \"name\": \"How many CPE credits does this course provide?\",\n            \"acceptedAnswer\": {\n              \"@type\": \"Answer\",\n              \"text\": \"The course provides 14 CPE credits in Accounting, Governmental.\"\n            }\n          },\n          {\n            \"@type\": \"Question\",\n            \"name\": \"Who is this course for?\",\n            \"acceptedAnswer\": {\n              \"@type\": \"Answer\",\n              \"text\": \"It is designed for accounting and finance professionals working in state and local government environments and auditors with state and local government clients.\"\n            }\n          },\n          {\n            \"@type\": \"Question\",\n            \"name\": \"Is this course beginner friendly?\",\n            \"acceptedAnswer\": {\n              \"@type\": \"Answer\",\n              \"text\": \"Yes. The course is listed as basic level and is suitable for learners who need a foundation or refresher in governmental accounting and reporting.\"\n            }\n          },\n          {\n            \"@type\": \"Question\",\n            \"name\": \"How long do I get access?\",\n            \"acceptedAnswer\": {\n              \"@type\": \"Answer\",\n              \"text\": \"The course provides 1 year of online access.\"\n            }\n          },\n          {\n            \"@type\": \"Question\",\n            \"name\": \"Does this course cover government-wide financial statements?\",\n            \"acceptedAnswer\": {\n              \"@type\": \"Answer\",\n              \"text\": \"Yes. The course includes government-wide financial statements, fund accounting, reporting structure and related governmental reporting requirements.\"\n            }\n          }\n        ]\n      }\n    \u003c\/script\u003e\n\u003c\/div\u003e\n\u003c\/article\u003e","brand":"AICPA","offers":[{"title":"Default Title","offer_id":47658740187372,"sku":"FGAC25SSO","price":228.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0250\/2072\/7343\/files\/Govt.webp?v=1781328809","url":"https:\/\/eduyush.com\/en-us\/products\/fundamentals-of-governmental-accounting-and-reporting","provider":"Eduyush","version":"1.0","type":"link"}