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GFOA Generally Accepted Accounting Principles for Grants

This On-Demand Learning Course is designed to explore the essential principles of grant accounting and financial reporting. Understanding the nuances of grant accounting and financial reporting for state and local governments ensures transparency, accountability, and compliance with accounting standards. You will get the opportunity to learn about this topic, apply the information, and get feedback on your application.

Learning Objectives:

  1. Distinguish the two basic types of grants governments encounter for accounting and financial reporting purposes and articulate their important differences.
  2. Apply the requirements for recognizing revenue with expenditure-driven grants and purpose-restricted grants.
  3. Determine whether grant revenue should be reported as program revenue or general revenue in the government-wide statement of activities.
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GFOA Learning Management System (LMS) https://learn.gfoa.org/

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