4.0 Credits

This course will provide an overview of what is changing in both governmental accounting and auditing.
The Government Accounting Standards Board (GASB) has been busy lately and we will review the
accounting standards newly issued by GASB, including Leases and Fiduciary Activities. We will focus on
the implementation of standards that will be effective in the near future and also discuss GASB’s current
projects and exposure drafts so you better understand what’s coming in the near future. The course
then shifts to audit as we explore the major changes in Single Audit and Yellow Book that are impacting
governmental accountants and auditors.

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