Foundations of Government Accounting

Overview

GSA Competencies and Levels

Accounting Concepts, Policies and Principles: L1, L2

Apply federal accounting standards, fiscal law, policies, regulations, principles, standards, internal controls and procedures to financial management activities

Source: DOD FM Certification Program

Examines the financial reporting environment of government entities and their financial reporting issues. Topics include introduction to government accounting framework; government financial reporting; and impact of government financial accounting on government policy setting.