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DESCRIPTION:SESSION DESCRIPTION: Participants will learn the theory behind 
 accounting principles and the fundamentals of fund accounting and financia
 l reporting for local governments. This seminar will provide participants 
 with a solid knowledge of the basics of Generally Accepted Accounting Prin
 ciples in the governmental accounting environment and how to apply those s
 tandards to the City of Chicago. Emphasis will be placed on understanding 
 both the theory behind the principles as well as the practical application
  and implementation of those principles. \nLEARNING OBJECTIVES: Participan
 ts completing this seminar should be able to:\n\nUnderstand the theories w
 hich establish accounting principles\nRecognize and manipulate key account
 ing tools such as the Chart of Accounts\nComprehend governmental accountin
 g terminology\nIdentify the links between budgeting and accounting\nDevelo
 p an understanding of the twelve basic principles of generally accepted ac
 counting principles in the governmental accounting environment\nUnderstand
  the convergence of budgets and reporting\nAcquire insight into government
 al fund revenue recognition for exchange and non-exchange transactions\, e
 xpenditure recognition for fund liabilities and expense liabilities for go
 vernmental activities\nLearn debt service and capital debt accounting\, in
 cluding accounting for refunding transactions\nUnderstand capital asset ac
 counting and reporting requirements\nUnderstand the differences in account
 ing for proprietary funds\n\n INSTRUCTORS:\nFrederick G. Lantz\, CPA Partn
 er-in-Charge\, Government Services\, Sikich\, LLP\nBill Hannah\, Finance D
 irector/Treasurer\, Village of North Aurora\; Treasurer IGFOA and Executiv
 e Board Liaison to the Technical Accounting Review Committee \nDELIVERY ME
 THOD: Group LivePROGRAM LEVEL: Basic and IntermediatePREREQUISITES: No pre
 requisites requiredADVANCED PREPARATION:  No advanced preparation required
 FIELD OF STUDY: Accounting (Governmental) - TechnicalCPE CREDIT: Earn abou
 t 14 hours CPE credit
DTEND:20171020T000000
DTSTAMP:20260422T102449
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SUMMARY:Governmental Accounting and Financial Reporting 
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