58 Sumber Daya Akuntansi Pemerintahan Teratas:Artikel, Panduan, Video, dan Lainnya untuk Menavigasi Akuntansi Pemerintahan yang Kompleks, Standar GASB, dan Pelaporan Fiskal

• Perbandingan akuntansi nirlaba dan pemerintahan
• Standar GASB dan DAAP
• Proses pelaporan keuangan, termasuk entitas pelaporan dan dasar akuntansi

Biaya:

• Cetak salinan:$400
• Kontak untuk ketersediaan digital

15. Akuntansi Pemerintah untuk Aset Tetap:Pedoman GASB untuk Organisasi Anda
@SageNAmerica

Sage memberikan panduan komprehensif untuk pedoman GASB ini untuk membantu lembaga dalam menavigasi aturan akuntansi yang kompleks dan mematuhi dengan persyaratan pelaporan dan penyusutan. Pernyataan GASB 34, 42, dan 51 dibahas secara rinci.
Tiga poin utama yang kami sukai dari Akuntansi Pemerintah untuk Aset Tetap:Pedoman GASB untuk Organisasi Anda:

• Standar GASB tidak tertulis dalam undang-undang federal, tetapi ditegakkan baik oleh undang-undang negara bagian atau melalui proses audit.
• Pernyataan GASB 34 mengharuskan lembaga pemerintah untuk menggunakan akuntansi akrual dan mendepresiasi aset modal mereka untuk pertama kalinya.
• Aset modal harus dilaporkan berdasarkan biaya historis, yang mencakup biaya pengiriman dan pemasangan, jika berlaku.

Biaya: GRATIS
Jurnal, Buku Putih, dan Publikasi Lainnya
16. Jurnal Pendidikan Akuntansi, Edisi Khusus:Pendidikan Akuntansi Pemerintah dan Nirlaba
@sciencedirect

Science Direct menawarkan lebih dari 2.500 jurnal peer-review dan 33.000 buku, termasuk Journal of Accounting Pendidikan. Edisi khusus tentang pendidikan akuntansi pemerintah dan nirlaba menampilkan artikel penelitian asli yang mencakup pengeluaran pemerintah AS, utang nasional, dan peran pendidik akuntansi, pembelajaran yang disengaja untuk siswa dalam akuntansi pemerintah dan nirlaba, dan banyak lagi.
Tiga poin utama yang kami sukai dari Jurnal Pendidikan Akuntansi, Edisi Khusus:Pendidikan Akuntansi Pemerintah dan Nirlaba:

• Proyek berbasis filantropi dalam pendidikan akuntansi
• Pendidikan akuntansi harus menggabungkan pembelajaran aktif dan mandiri
• Pengecualian dan modifikasi potensial pada U.S. GAAP untuk lembaga nonprofit

Biaya: Artikel tersedia untuk dibeli dalam bentuk PDF:masing-masing $19,95
17. Jurnal Akuntansi Pemerintah &Nirlaba
@aaahq

Didirikan pada tahun 1916, American Accounting Association (AAA) mempromosikan “keunggulan di seluruh dunia dalam pendidikan akuntansi, penelitian, dan praktik.” Diterbitkan oleh bagian Government and Nonprofit (GNP) dari AAA, Journal of Governmental &Nonprofit Accounting (JOGNA) adalah publikasi yang memberikan informasi dan ide yang tepat waktu kepada komunitas akademis dan praktik.
Tiga artikel kami seperti dari Jurnal  Akuntansi Pemerintah &Nirlaba:

• Apakah Kontrak Pertahanan Biaya-Plus (Dibenarkan) Tidak Disukai?
• Pengaruh Relatif Fund-Based dan Informasi Keuangan Pemerintah-Lebar Terhadap Biaya Pinjaman Obligasi Daerah
• Apakah Pengawasan Komite Audit Penting di Sektor Pemerintah? Bukti Kualitas Pengawasan Intern Kota

Biaya: GRATIS
18. Audit Pemerintah dan Publikasi Akuntansi AICPA
@AICPANews

The American Institute of CPAs (AICPA) menawarkan beberapa publikasi untuk membantu pemerintah dan non-untuk- akuntansi laba dan profesional audit. Koleksi sumber daya akuntansi pemerintah mereka mencakup panduan audit dan akuntansi, peringatan risiko audit, dan publikasi bermanfaat lainnya.
Tiga publikasi yang kami sukai dari Audit Pemerintah dan Publikasi Akuntansi AICPA:

• Standar Audit Pemerintah dan Audit Edaran A-133 – Panduan Audit
• Pemerintah Negara Bagian dan Lokal – Panduan Audit dan Akuntansi
• Perangkat Komite Audit AICPA:Organisasi Pemerintah

Biaya: Harga bervariasi menurut publikasi; Hubungi untuk harga
19. Publikasi Akuntansi Pemerintahan, Audit, dan Pelaporan Keuangan GFOA
@GFOA

Asosiasi Pejabat Keuangan Pemerintah (GFOA) berusaha untuk meningkatkan dan mempromosikan manajemen profesional pemerintah untuk kepentingan publik. Mereka menawarkan beberapa publikasi akuntansi pemerintah, audit, dan pelaporan keuangan online, termasuk panduan pejabat terpilih, suplemen GAAFT, panduan untuk mengevaluasi kontrol internal untuk manajer pemerintah lokal, dan banyak lagi.
Tiga publikasi yang kami sukai dari Publikasi Akuntansi Pemerintahan, Audit, dan Pelaporan Keuangan GFOA:

• Panduan Pejabat Terpilih:Akuntansi Pensiun Baru (eBook)
• Suplemen GAAFR
• Akuntansi, Audit, dan Pelaporan Keuangan Pemerintah (GAAFR)

Biaya: Harga bervariasi menurut publikasi; Hubungi untuk harga
20. Buku Putih GASB:Mengapa Akuntansi Pemerintahan dan Pelaporan Keuangan – Dan Seharusnya – Berbeda
@FAFNorwalk

GASB, dalam organisasi independen, menetapkan dan meningkatkan standar dan pelaporan akuntansi dan keuangan untuk negara bagian AS dan pemerintah daerah. Buku putih mereka, Mengapa Akuntansi Pemerintahan dan Pelaporan Keuangan – Dan Seharusnya – Berbeda, sangat dianggap sebagai salah satu sumber daya akuntansi pemerintahan yang paling penting.
Tiga poin utama yang kami sukai dari Buku Putih GASB: Mengapa Pemerintahan Akuntansi dan Pelaporan Keuangan – Dan Seharusnya – Berbeda:

• Perbedaan antara perusahaan bisnis nirlaba dan pemerintah memerlukan standar akuntansi dan pelaporan keuangan yang terpisah
• Pemerintah memiliki lingkungan operasi yang unik yang mengarah pada akuntabilitas mereka untuk penggunaan sumber daya yang berbeda secara signifikan dari perusahaan bisnis
• Ada beberapa contoh bagaimana standar GASB mengatasi perbedaan antara pelaporan keuangan pemerintah dan bisnis, termasuk pengukuran dan pengakuan jenis pendapatan tertentu, termasuk pajak dan hibah

Biaya: GRATIS
21. Kembali ke Dasar:Ikhtisar Akuntansi Pemerintahan dan Pelaporan Keuangan
@GFOA

Kembali ke Dasar:Tinjauan Akuntansi Pemerintahan dan Pelaporan Keuangan ditulis oleh CPFO Michael A. Genito, komisaris keuangan untuk City of White Plains, NY dan mantan anggota Dewan Eksekutif GFOA. Genito menjelaskan pendiriannya bahwa “setiap orang yang terlibat dalam mengawasi atau mengelola operasi pemerintah perlu memahami dasar-dasar akuntansi sektor publik dan pelaporan keuangan” dan menawarkan pandangan langsung ke akuntansi pemerintah dan pelaporan keuangan untuk membantu pembaca memahami dasar-dasar tersebut.
Tiga ide utama yang kami sukai dari Kembali ke Dasar:Ikhtisar Akuntansi Pemerintahan dan Pelaporan Keuangan:

• Akuntansi melibatkan pengumpulan, analisis, klasifikasi, dan pencatatan data yang relevan dengan transaksi dan peristiwa yang mempengaruhi keuangan pemerintah
• Akuntansi dan pelaporan keuangan adalah istilah yang serupa, namun sama sekali berbeda, yang sering digunakan bersama
• Pelaporan keuangan dapat mengambil salah satu dari tiga bentuk:pelaporan keuangan internal, pelaporan keuangan eksternal tujuan khusus, dan pelaporan keuangan eksternal tujuan umum

Biaya: GRATIS
22. Akankah GASB 34 Menginduksi Perubahan Praktik Peramalan Pemerintah Daerah? Investigasi Awal

Howard A. Frank, Gerasimos A. Gianakis, dan Clifford P. McCue, penulis ini laporan, melakukan survei nasional petugas keuangan lokal dan kabupaten pada tahun 2005 untuk menentukan kemungkinan dampak dan hasil dari standar GASB 34 dalam teori vs. praktek. Di permukaan, GASB 34 dianggap mungkin "menginduksi peningkatan kapasitas peramalan sektor lokal serta pengurangan kesalahan perkiraan yang ditoleransi," dan hasil survei menunjukkan bahwa "responden dengan gelar sarjana yang bekerja di kantor dengan perangkat lunak peramalan dapat merespons untuk implementasi GASB 34 dengan cara yang konsisten dengan harapan ini.” Namun, yang lain mungkin tidak akan “melihat standar sebagai isyarat untuk meningkatkan kapasitas perkiraan mereka”, pada tahap awal peluncuran GASB 34.
Tiga poin utama yang kami sukai dari Will GASB 34 Induce Changes In Praktek Peramalan Pemerintah Daerah? Investigasi Awal:

• GASB 34 mewakili salah satu perubahan yang paling signifikan – mungkin yang paling signifikan – dalam persyaratan akuntansi pemerintah negara bagian dan lokal pada saat diperkenalkan.
• GASB 34 bertujuan untuk meningkatkan akuntabilitas pejabat publik melalui mesin pelaporan yang lebih transparan.
• Perkiraan sektor lokal sebagian besar dipahami jauh di belakang perkiraan sektor swasta; GASB 34 bertujuan untuk menjembatani kesenjangan ini.

23. Manajemen Aset dan GASB 34 – Tantangan atau Peluang?
@FAFNorwalk

Daniel Dornan, wakil presiden di Infrastructure Management Group, Inc., membahas dampak dari pengenalan persyaratan GASB 34, yang mengharuskan pemerintah negara bagian dan lokal untuk memasukkan nilai infrastruktur publik, termasuk aset seperti jalan dan jembatan, dalam laporan keuangan tahunan mereka. Menurut Dornan, aturan akuntansi kemungkinan akan memaksa pemerintah negara bagian dan lokal untuk mengalokasikan lebih banyak dana untuk pelestarian infrastruktur, dan dapat memperkenalkan perubahan signifikan dalam cara infrastruktur dibiayai dan dikelola.
Tiga poin utama yang kami sukai dari Manajemen Aset dan GASB 34 – Tantangan atau Peluang?:

• Infrastruktur publik telah lama dibangun dengan sedikit atau tanpa memperhatikan biaya dan kesulitan kebutuhan operasi dan pemeliharaan (O&M).
• Pada tahun 2000, pemerintah menghabiskan hampir dua kali lipat untuk proyek modal dibandingkan dengan yang mereka lakukan untuk O&M. Ini berlaku untuk semua tingkat pemerintahan.
• Melestarikan investasi kami dalam aset seperti jalan raya berarti merawatnya dengan lebih baik.

Biaya: GRATIS
24. Manajemen Aset dan G.A.S.B. Pernyataan 34:Dasar-dasar Mengelola Infrastruktur Anda

Nicholas T. Nguyen, Senior Associate di LA Consulting, Inc., memberikan gambaran yang komprehensif manajemen aset dalam konteks Pernyataan GASB 34. Nguyen menunjukkan, "Tujuan utamanya adalah memaksimalkan pengembalian Anda dalam jangka panjang dengan pengelolaan infrastruktur Anda yang cermat, dengan fokus pada elemen yang akan meningkatkan pengembalian terbaik." Nguyen berbagi wawasan tentang arti Pernyataan GASB 34 bagi agensi, termasuk diskusi tentang sejauh mana agensi harus mematuhi aturan.
Tiga poin utama yang kami sukai dari Asset Management dan G.A.S.B. Pernyataan 34:Dasar-dasar Mengelola Infrastruktur Anda:

• GASB 34 adalah aturan akuntansi yang tampaknya dirancang untuk mempromosikan "dokumentasi aktif dan pengelolaan aset infrastruktur publik yang berharga". Nguyen mencatat bahwa kata kuncinya adalah “berharga.”
• Jaringan perkerasan sebuah instansi kemungkinan merupakan aset yang paling kritis dan layak untuk dikelola secara komprehensif.
• Menetapkan kebutuhan pembaruan modal dan mengembangkan kebutuhan tingkat pemeliharaan sama-sama penting dan sangat penting.

Biaya: GRATIS
25. Pertama:GASB 34
@USDOT

Departemen Perhubungan AS menyediakan FHWA Primer ini pada Pernyataan Dewan Standar Akuntansi Pemerintah 34:Dasar Laporan Keuangan, termasuk diskusi dan analisis manajemen, untuk pemerintah negara bagian dan lokal. Primer komprehensif tentang GASB 34 ini mencakup diskusi tentang persyaratan infrastruktur, informasi tentang pelaporan biaya penggunaan infrastruktur, implementasi, dan informasi manajemen aset.
Tiga poin utama yang kami sukai dari Primer:GASB 34:

• GASB 34 diperkenalkan pada tahun 1999 dan mewakili perubahan besar dalam standar pelaporan keuangan untuk pemerintah negara bagian dan lokal.
• Satu persyaratan baru adalah penggunaan pernyataan di seluruh pemerintah, yang mencakup pernyataan aset bersih dan laporan aktivitas.
• Manajemen aset kini menjadi kerangka kerja penting bagi pemerintah negara bagian dan lokal, yang memungkinkan entitas pemerintah membuat keputusan alokasi sumber daya yang hemat biaya.

Biaya: GRATIS

Konferensi, Forum, dan Simposium
26. AICPA Governmental Accounting and Auditing Update Conference (GAAC)
@AICPANews
10-11 Agustus
Washington, DC
29-30 September
San Diego, CA

AICPA Governmental Accounting and Auditing Update Conference (GAAC) ditawarkan di dua lokasi – Washington, DC, dan San Diego pada bulan September. Konferensi akuntansi pemerintahan ini menawarkan pelatihan mendalam khusus untuk wilayah pemerintah federal, negara bagian, dan lokal. Peserta akan mendengar dari pembuat kebijakan dan pejabat pemerintah yang berpengaruh, yang akan memberikan wawasan tentang isu-isu yang sedang tren dan standar baru dan yang tertunda. Jaringan dengan rekan-rekan dan pakar pemerintah secara pribadi. Jika Anda tidak dapat hadir secara langsung, Anda juga dapat menghadiri Konferensi Virtual dari jarak jauh, secara real time.
Biaya untuk hadir:

• Early Bird – Daftar sebelum 26 Juni 2015
  • Biasa:$1,070
  • Anggota AICPA:$770
• Konferensi Virtual:Kontak untuk harga pendaftaran

27. AGA PDT 2015
@AGACGFM
12-15 Juli
Nashville, TN

Asosiasi Akuntan Pemerintah (AGA) adalah organisasi anggota untuk profesional keuangan di pemerintahan. Acara pelatihan, sertifikasi profesional, publikasi, dan kesempatan serta acara pendidikan berkelanjutan mereka membantu anggota membangun keterampilan untuk memajukan karir mereka. Oleh karena itu PDT 2015, AGA’s Professional Development Training, menjadi salah satu acara tahunan akuntansi pemerintahan yang wajib diikuti. Dengan tersedianya hingga 24 jam CPE untuk peserta, PDT bergabung dengan pejabat tinggi federal, negara bagian, dan pemerintah lokal, ditambah mereka yang berasal dari akademisi dan sektor swasta, selama hampir empat hari pelatihan dan jaringan yang berharga.
Biaya untuk hadiri:

• Pendaftaran Standar Anggota AGA – Setelah 12 Juni
  • Anggota Daring:$875
  • Email/Surat Anggota:$900
• Pendaftaran Standar Non-Anggota AGA – Setelah 12 Juni
  • Non-Anggota Daring:$1,075
  • Email/Surat Non-Anggota:$1.100

28. Simulcast Konferensi Akuntansi Pemerintah Negara Bagian dan Lokal FICPA
@FICPA
27-28 Agustus
Orlando, FL

The Florida Institute of Certified Public Accountants is a premier professional organization representing Florida’s CPAs.  They offer the the State and Local Government Accounting Conference Simulcast, which is dedicated to the issues of CPAs in state and local government. Attendees will learn the changes for auditing under the new OMB Uniform Grant guidance, the necessary components of implementing GASB pension standards No. 68 and 71, and much more over two days. The conference qualified for 14 Accounting and Auditing CPE credits and 2 Technical Business CPE credits.
Cost to attend:

• Regular Price
  • Member:$405
  • Non-Member:$585

29. NSAA Annual Conference
June 10-12
Little Rock, Arkansas

The National State Auditors Association (NSAA) is a secretariat managed by the National Association of State Auditors, Comptrollers, and Treasurers (NASACT). Held each June, the NSAA Annual Conference is the association’s premier event, designed to provide ample opportunities for state auditors to network and hear industry leaders speak about current and emerging issues in governmental accounting and auditing. Featuring two and a half days of technical sessions, the NSAA Annual Conference gives attendees the opportunity to participate in CPE-accredited general sessions. The conference also features multiple peer networking opportunities and an NSAA business meeting.
Cost to attend:

• Member or member staff:$575
• Other governmental personnel:$650
• Non-governmental personnel:$725
• Guest:$150

30. 2015 NASBO Annual Meeting
@NASBO
August 9-12
Stowe, VT

The National Association of State Budget Officers (NASBO) will hold its 2015 annual meeting in Stowe, Vermont. Hosted by the Vermont Department of Finance &Management, the 2015 NASBO Annual Meeting features expert speakers on the national economy, state revenues, healthcare, and more. The 2015 NASBO Annual Meeting is open to all state budget offers, budget analysts, and support staff, as well as representatives from the federal government, state agencies, associations, educational institutions, and non-profits with an interest in state budget issues, including governmental accounting and auditing.
Cost to attend:

• Complimentary registration, lowest available coach airfare (up to $800), and four nights at the meeting hotel for one person, per state budget office, available for states current on their fiscal 2015 dues; Contact for more information
• NASBO member registration:$395
• Friends of NASBO:$900

31. NASACT Annual Conference
August 22-26
Chicago, IL

This year marks NASACT’s 100th anniversary conference, which is the association’s premier event. Held each August, the NASACT Annual Conference provides state auditors, state comptrollers, and state treasurers to network and here industry leaders speak on trending issues. CPE-accredited general sessions and breakout sessions allow NASACT’s members to address the specific concerns of their constituents. Keynote speakers will include Dr. Al Gini, Professor of Business Ethics and Chair of the Department of Management, School of Business Administration at Loyola University; Ron Elving, Senior Washington Editor and Correspondent, NPR News; Gene Dorado, U.S. Comptroller General; and Cynthia Storer, featured analyst in the HBO documentary on the hunt for Osama Bin Laden.
Cost to attend:

• Members and Members’ Staff:$700
• Lifetime members:$250
• Other government:$825
• Non-governmnet:$1,200
• Guests, age 18 and over:$250
• Guests, 17 and under:$75

32. 2015 Government Accounting &Auditing Conference
@LouisianaCPAs
November 9-10
Lafayette, LA

The Society of Louisiana Certified Public Accountants (LCPA) is the premier organization for CPAs in Louisiana, and it supports members through education, advocacy, and networking opportunities. Their 2015 Government Accounting &Auditing Conference will take place in November in Lafayette, and is one of their top annual conferences, providing the latest news and information on government accounting and auditing. Check back for the full agenda, which should be available soon.
Cost to attend:

• Early Bird – Through October 23
  • LCPA Members:$399
  • Non-Members:$599
  • Single Day – LCPA Members:$265
  • Single Day – Non-Members:$365
• Standard – After October 23
  • LCPA Members:$449
  • Non-Members:$649
  • Single Day – LCPA Members:$315
  • Single Day – Non-Members:$415

33. GFOA Annual Conference 2016
@GFOA
May 22-25, 2016
Toronto, ON, Canada

The Government Finance Officers Association’s Annual Conference will be held in Toronto, Canada, in May of 2016. Join thousands of public finance professionals from across the U.S. and Canada at this three-day conference to share ideas, develop technical and managerial skills, view new products, and network with peers while learning from recognized leaders in the government finance profession. Concurrent sessions will be offered to address current issues in government finance, government accounting, and government auditing.
Cost to attend: Contact for registration price
34. CalCPA Governmental Accounting and Auditing Conference
@Cal_CPA
Date TBD
Location TBD

Typically held in May, the CalCPA Governmental Accounting and Auditing Conference is CalCPA Education Foundation’s annual update for CPAs and financial professionals who work in governmental accounting and auditing. Hear from leaders in the sector and get updates on the most important current and proposed GASB standards. Be sure to mark you calendar for this government accounting conference and check back as details for the 2016 event are released.
Cost to attend: Contact for registration price
35. MSCPA Government Accounting &Auditing Conference
@MSCPACPE
Date TBD
Location TBD

The Massachusetts Society of Certified Public Accountants (MSCPA) is the state’s premier professional organization, counting more than 11,000 members in public accounting, industry and business, government, and education. The Society provides advocacy, continuing professional education, peer review, membership, communications, and academic and career development departments to help its members learn, connect, and excel in accounting. The MSCPA Government Accounting &Auditing Conference typically is held in June and features speakers who are among some of the top experts in government accounting and auditing. Be sure to check back for more details as the 2016 event is finalized.
Cost to attend: Contact for registration price
36. ASCPA 28th Annual Governmental Accounting &Auditing Forum
@alabamacpa
December 2-3
Montgomery, AL

The Alabama Society of CPAs (ASCPA) promotes the professional interests of Alabama’s CPAs. Their annual governmental accounting and auditing forum provides 16 hours of accounting and auditing education from premier speakers. With a focus on accounting and auditing for government and not-for-profit entities, the forum is an important event for accountants and CPAs in city and state government positions, as well as for the professionals who audit them.
Cost to attend:

• Early Bird Registration – Before November 18
  • ASCPA Members:$300
  • Non-Members:$350
• Standard Registration – Beginning November 18
  • ASCPA Members:$350
  • Non-Members:$400

37. VLCT Governmental Accounting &Auditing Symposium
@VLCTAdvocacy
June 16, 2015
Montpelier, VT

The Vermont League of Cities and Towns (VLCT) Governmental Accounting &Auditing Symposium is a one-day annual event that delivers a comprehensive series of educational sessions about governmental accounting and auditing. Presented by CPAs and state and local government officials, the symposium highlights important updates and information from the GASB, along with other legislative changes and new requirements concerning government accounting and auditing. Attendees have the ability to earn CPE credits for attendance.
Cost to attend:

• VLCT PACIF, VASBO:$60
• VLCT Member:$90
• Non-Member:$160

Organizations
38. Governmental Accounting Standards Board (GASB)
@FAFNorwalk

An independent organization, the Governmental Accounting Standards Board (GASB) seeks to establish and improve standards of accounting and financial reporting for U.S. state and local government. GASB was established in 1984 by the Financial Accounting Foundation (FAF) and is recognized by governments, the accounting industry, and capital markets as the official source of generally accepted accounting principles (GAAP) for state and local governments. The GASB website is an important government accounting resource, offering links to standards and guidance, projects, meetings, and much more.
Three key resources we like from Governmental Accounting Standards Board:

• The GASB Proposal on Leases:A Webinar for Users of State and Local Government Financial Information
• Videos and Podcasts
• Research Brief:State and Local Government Use of Generally Accepted Accounting Principles for General Purpose External Financial Reporting

Biaya: Pricing varies by resource; Contact for a price
39. Association of Government Accountants (AGA)
@AGACGFM

The Association of Government Accountants (AGA) is a member organization for financial professionals in government. AGA seeks to lead and encourage the change that benefits the field through training events, professional certification, publications, and ongoing education. AGA provides several government accounting resources to achieve their goal, including links to AGA programs, including training events and publications.
Three key resources we like from Association of  Government Accountants (AGA):

• News and media
• National training events
• AGA Web Conferences

Biaya: Contact for membership dues price
40. American Accounting Association:Government and Nonprofit Section
@aaahq

The largest community of accountants in academia, the American Accounting Association (AAA) was founded in 1916. Viewed as though leaders in accounting, AAA members “shape the future of accounting through teaching, research and a powerful network.” The Government and Nonprofit (GNP) Section of AAA offers a variety of resources in order to promote that teaching and research for the government and not-for-profit communities.
Three key resources we like from American Accounting Association:Government and Nonprofit Section:

• Newsletters
• Journal of Governmental &Nonprofit Accounting
• Using Archival Data Sources to Conduct Nonprofit Accounting Research

Biaya:

• Regular dues:$30
• Student dues:$6

Trainings, Videos, Webinars, and Workshops
41. AICPA National Governmental and Not-for-Profit Training Program
@AICPAconfs
October 19-21
New Orleans, LA

The 2015 AICPA Governmental and Not-for Profit Training Program will provide guidance on compliance, ethics, and governance issues specific to governmental and not-for-profit entities. Attendees will gain an awareness and comprehension of the latest regulatory changes, in order to be prepared to comply with the current rigorous standards. There are 29.5 possible CPE credits attached to the training, which is recommended for government accountants, auditors, controllers, CPAs in public practice, and others in government and not-for-profits.
Cost to attend:  Early Bird Registration – By September 4

• Regular:$1,220
• AICPA Member:$920

42. Accounting Academy:An Intensive Introduction to Governmental Accounting, Auditing, and Financial Reporting
@GFOA
August 3-7
Chicago, IL

This GFOA Accounting Academy is geared toward government accountants and auditors, especially those who are new to the public sector. Over the course of the intensive five-day workshop, government accountants will gain a solid understanding of the highly specialized rules, guidelines, and practices applicable to state and local governments. The GFOA Accounting Academy combines lecture, discussion, and exercises to address several areas including fund accounting, government-wide financial reporting, budgetary reporting, and many more. There are 32 CPE credits for this training.
Cost to attend: 

• Member price:$1,100
• Non-member price:$1,500

43. Advanced Governmental Accounting
@GFOA
August 18-19
Minneapolis, MN

Advanced Governmental Accounting is a live training offered by the Government Finance Officers Association that offers 16 CPE credits. The training is best for government accountants and financial reporting professionals who have at least two years of experience, or who have attended the GFOA Intermediate Governmental seminar or an equivalent program. Attendees will take a detailed examination of selected governmental accounting topics, with an emphasis on the practical application of generally accepted accounting principles.
Cost to attend:

• Member price:$580
• Non-member price:$790

44. Governmental Accounting (Understanding J/E’s, For Budget, Revenues, Expenses, Transfers, Closing)
@amursau

Allen Mursau, CPA, has more than 7,600 subscribers to his YouTube channel, which has had more than 2,190,000 views since March 2012. In this Governmental Accounting video, Mursau explains governmental accounting in detail, through the lens of recording journal entries. With more than 14,900 views, this government accounting video is specific to governmental fund accounting is nearly 37 minutes long.
Three key topics we like from Governmental Accounting (Understanding J/E’s, For Budget, Revenues, Expenses, Transfers, Closing):

• 3 types of journal entries made during accounting period:budgetary, operating, and closing
• General fund with examples
• Accounting for revenues (cash and accrual versus modified accrual)

Biaya: FREE
45. Governmental &Not-For-Profit Accounting:Professor Bora – Lecture #1
@RutgersU
@RBSExecEd
@irfanbora

In this government accounting video, Professor Irfan Bora, Director of the Rutgers online Master in Accountancy Program in Governmental Accounting, gives an overview of governmental accounting for state and local governments. The two-and-a-half hour lecture covers several governmental accounting topics, including the difference between operational and fiscal accountability, a comparison of the modified accrual basis of accounting and the accrual basis of accounting, government-wide and fun financial statements, and many others. For your convenience, the video lists discussion topics with time stamps so viewers can view the sections of the lecture that are of most interest to them.
Three key topics we like from Governmental &Not-For-Profit Accounting:Professor Bora – Lecture #1:

• Governmental accounting practices description
• Required financial statements
• Governmental funds

Biaya: FREE
46. Governmental Accounting:Encumbrances and Expenditures
@_BetaAlphaPsi

Beta Alpha Psi is the international honor organization for accounting, finance, and information systems students and professionals. They offer several tutoring videos on YouTube, and their Governmental Accounting:Encumbrances and Expenditures video is a tutorial focusing on a problem explaining modified accrual accounting for governmental entities. The video is a suitable governmental accounting resource for government accounting students or those new to governmental accounting.
Three key topics we like from  Governmental Accounting:Encumbrances and Expenditures:

• Modified accrual accounting for governmental entities
• How to record encumbrances in the ledger
• How to record expenditures in the ledger

Biaya: FREE
47. Advanced Accounting – Governmental Accounting
@RutgersU
@RBSExecEd

Dr. Alexaner Kogan is a founder of Rutgers Accounting Web (RAW), the oldest and largest accounting website on the internet. RAW materials are available for use by accounting scholars, practitioners, educators, and students. In this government accounting video, Professor Kogan introduces governmental accounting and explains how the field uses the GASB method in his lecture.
Three key topics we like from Advanced Accounting – Governmental Accounting:

• 2 steps of financial statements
• Statements of net assets and activities
• Basic fund financial statements

Biaya: FREE
48. Nonprofit &  Government:13-2 Modified Accrual
@JGunyou

John Gunyou offers straightforward lessons and discussions regarding nonprofit and public finance in his government accounting videos on YouTube. With more than 40 years in the  field, Gunyou shares observations that are “widely respected by citizens, bureaucrats and politicians alike, because he’s been there.” In this ten-minute government accounting video, Gunyou clearly explains modified accrual accounting using his entertaining style.
Three key ideass we like from Nonprofit &Government:13-2 Modified Accrual:

• Modified accrual accounting includes revenue when measurable and available
• Modified accrual accounting includes expenses when a legal obligation exists
• With modified accrual accounting, you recognize expenses when you receive delivery

Biaya: FREE
49. How To Remember Fund Types For Governmental Accounting
@PedersonCPA

Rob Pederson, of Pederson CPA Review, offers courses to help people pass the CPA Exam using real-world examples from his nearly 20 years of experience. His governmental accounting video, How To Remember Fund Types For Governmental Accounting, is a nearly 12-minute video that demonstrates various ways to easily recall the various types of funds for governmental accounting.
Three key ideas we like from How To Remember Fund Types For Governmental Accounting:

• It is helpful to think of funds as different categories
• Mnemonic devices and pictures are proven study tools, so thinking of fiduciary funds (pension, investment, private purpose, agency) as fuchsia colors with Pippa Middleton wearing a fuchsia shirt is a helpful way to remember that fund type
• Governmental funds include general, special revenue, permanent, debt service, and capital projects, so think of a green St. Patrick’s Day clover

Biaya: FREE
50. Webinar – Intermediate Government Accounting 

The Pennsylvania State Association of Boroughs (PASB) offers its Intermediate Government Accounting webinar for participants who have a working knowledge of governmental accounting. The webinar is designed for those professionals who need to be refreshed on GASB 34 basic concepts, capitalization of fixed assets, and GASB 54. This government accounting webinar is scheduled for September 17 at noon.
Three key topics we like from Webinar – Intermediate Government Accounting:

• A review of accounting basis
• Types of funds
• Fund accounting and classification and their composition in the government’s basic financial statements

Biaya:

• Member rate:$40
• Non-member rate:$75

51. Latest Developments in Governmental Accounting and Auditing 2015 (GVAA)
@SurgentCPE

Surgent, one of the nation’s leading providers of continuing professional education (CPE) for CPAs, offers this governmental accounting webinar, which will take place September 3 from 9am – 5pm. The webinar is designed for auditors and industry professionals working in the governmental environment who have a knowledge of government accounting and auditing.
Three key topics we like from Latest Developments in Governmental Accounting and Auditing 2015 (GVAA):

• The December 2013 OMB release of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which will being affecting auditors and auditees in 2015
• Continuing issues and challenges involving Yellow Book
• Recent GASB activities, specifically the pension standards (GASB Nos. 67 and 68)

Biaya: $219
52. Governmental Accounting and Reporting
@AICPAconfs

This AICPA government accounting workshop, moderated by Robert Smith, Jr., Ph.D., CPA, CCFM, is available both in text and on demand. A CPE course, Governmental Accounting and Reporting is intended for professionals who are familiar with basic state and local government accounting concepts and want to deeply examine the fundamentals, including how to prepare Agency Fund, Internal Service Fund, Investment Trust Fund, and Special Revenue Fund financial statements.
Three key topics we like from Governmental Accounting and Reporting:

• Foundations of government accounting
• Preparing the government-wide financial statements
• Introduction to GASB Statement Nos. 67, 68, and 69

Biaya: 

• Regular Member:$168.75
• AICPA Member:$135

53. Governmental Accounting and Auditing Update
@AICPAconfs

The Governmental Accounting and Auditing Update follows a workshop format and is moderated by Lynda Dennis, CPA, CGFO, Ph.D. The workshop is suited to accounting and financial personnel who are responsible for accounting and financial reporting for governments and auditors for governments. Governmental Accounting and Auditing Update offers the latest information on governmental accounting and auditing requirements by helping participants analyze the recent GASB requirements and understand OMB Circular A-133 and Yellow Book requirements.
Three key topics we like from Governmental Accounting and Auditing Update:

• Federal government activities
• ASB clarity project
• GASB activities

Biaya:

• Regular Member:$195
• AICPA Member:$159

54. GASB Statement No. 68 Audit and Accounting Workshop
@AICPAconfs

This AICPA workshop focuses on GASB Statement NO. 68 and the way in which it “changes the playing field for governmental entities.” Moderated by Robert Scott, CPA, the workshop provides practical examples that illustrate the new accounting requirements to enhance government accountants’ understanding of the changes. Participants will work through case studies that address best practice solutions for auditing state and local governments with agent and cost-sharing plans.
Three key topics we like from GASB Statement No. 68  Audit  and Accounting Workshop:

• GASB Statement No. 68 accounting by governmental employers
• Best practice solutions for auditing single and multiple-employer plans
• Pension plan disclosures

Cost:

• Regular Member:$168.75
• AICPA Member:$135.00

55. WGFOA 2015 Governmental Accounting Workshops
@sikichllp
June 17-18
Brookfield, WI
June 24-25
Menasha, WI
July 8-9
Madison, WI

The Wisconsin Government Finance Officers Association (WGFOA) presents three different opportunities to attend their 2015 government accounting workshops throughout the summer. These two-day workshops feature instructors Frederick G. Lantz, CPA, Partner-in-Charge, Government Services, Sikich LLP, and Marc DeVries, CPA, Director of Government Services – Wisconsin, Sikich LLP.
Three key topics we like from WGFAO Accounting Workshops 2015:

• Application of governmental accounting principles
• Advanced governmental accounting
• Governmental accounting and financial reporting update

Biaya:

• Introduction to Governmental Accounting &Financial Reporting
  • Employees of governmental units:$40
  • Non-governmental employees:$65
• Application of Governmental Accounting Principles
  • Employees of governmental units:$40
  • Non-governmental employees:$65
• Advanced Governmental Accounting
  • Employees of governmental units:$40
  • Non-governmental employees:$75
• Governmental Accounting &Financial Reporting Update
  • Employees of governmental units:$40
  • Non-governmental employees:$75

56. Governmental Entities &GASB 34-35
@RealAssetMgmt

Alfred M. King, CFA, of Real Asset Management discusses the ins and outs of GASB 34 and what changes the new rule brings for government entities in this video. King notes that GASB 34 essentially means that governmental units are now required to do exactly what companies have been doing for 40 to 50 years.
Three key points we like from Governmental Entities &GASB 34-35:

• Government entities now must compute and report the depreciation expense related to their assets.
• Taxpayers will benefit dramatically from knowing exactly what it is money is being spent on and the annual cost of depreciation or maintenance is for the ownership of those assets.
• GASB 34 and 35 were a great step forward and long overdue, despite objections from government accountants due to the modest increase in cost of government, due to the clear benefits of increased transparency for taxpayers.

Biaya: FREE
57.  GASB 34:Basic Financial Statements for State and Local Governments
@CPETTaxAcctng

This online, self-study course offered by MicroMash through Checkpoint Learning offers 8 CPE credits. An intermediate-level course in accounting and auditing aims to simplify the 400-page GASB 34 document, providing students with essential information on requirements, implementation, and compliance.
Three things you’ll learn from GASB 34:Basic Financial Statements for State and Local Governments:

• The basic financial reporting requirements for state and local governments set forth by GASB 34
• Basic financial statements and required supplementary information (RSI)
• The statement’s major provisions

Biaya: $120
58. GASB Basic Financial Statements for State and Local Governments

This webinar is offered by the West Virginia Society of Certified Public Accountants and offers 8 credits for attendees. “This course will build your understanding of GASB 34 and provide an update of GASB-related pronouncements, exposure drafts and future agenda items.” This webinar is designed for CPAs who serve government entities and are responsible for financial reporting, in addition to government officials responsible for preparing financial statements.
Key objectives for GASB Basic Financial Statements for State and Local Governments:

• Identify basic GASB financial statements
• Determine key technical elements, plus analytical and statistical matters
• Recognize accounting, financial reporting and disclosure issues
• Identify GASB pronouncements, exposure drafts and future agenda items

Biaya:

• Member Fee:$275
• Non-Member Fee:$375

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