This course is designed to provide participants with the opportunity to develop an understanding and working knowledge of:
- Basic financial statements
- How to derive government-wide financial statements and required reconciliations
- The Comprehensive Annual Financial Report (CAFR) and compliance reporting
- The financial reporting entity
- Auditing standards
- Audit procedures
- The financial statement audit
- The Single Audit
Required Course Materials
It is your responsibility to supply the following materials for the course:
- The basic textbook for this course is Governmental and Non-profit Accounting, 11th Edition, 2018, by Freeman, Shoulders, McSwain, Scott ISBN: 9780133799569.
Exam V - Financial Reporting and Auditing
November 19, 2019 or April 21, 2020
1:30 pm – 3:30 pm
Check in at 1:00 pm
Meet Your Instructor
Janice H. Fegusson
CPA, Accounting Lecturer, Moore School of Business, University of South Carolina
Janice received the Bachelor of Arts in Business Administration from Columbia College. She received the Master of Accountancy from the University of South Carolina and graduated from the North Carolina School of Banking at the University of North Carolina, Chapel Hill. Janice is past-president of and current member of the Board of Directors for the Institute of Management Accountants (Columbia Chapter) and is a member of the South Carolina Association of Certified Public Accountants. She was awarded the Faculty Partner Award from the USC Division of Student Affairs & Academic Support and was named Professor of the Semester by the USC Beta Alpha Psi Accounting Fraternity in April 2011. Janice has served as an instructor of accounting at Columbia College and Midlands Technical College and was the manager of financial reporting at AgFirst Farm Credit Bank.
Registration and Fees
|Dates / Sessions||Times||Fees|
|GFOA - Financial Reporting and Auditing|
03/27/2020 – 04/10/2020
Fridays, 3/27, 4/3, and 4/10
Notes: The course location and directions will be emailed approximately one week before the course begins.
|8:30 AM – 4:30 PM||$350|
|GFOA Exam V - Financial Reporting and Auditing|
04/21/2020 – 04/21/2020
Register Online or Register By Mail
Notes: The exam location and directions will be emailed approximately one week before the exam date.
|1:00 PM – 3:30 PM||$50|
Registration and Payment Notes
If you plan to pay by check or purchase order, select "register by mail." Complete the form and return a printout with payment to: USC Continuing Education
and Conferences, Close/Hipp Building at 1705 College Street, Suite 591, Columbia,
SC 29208. Your seat is not guaranteed until payment is received.
We accept online payment via electronic check, VISA, MasterCard, Discover and American Express through MarketPlace, a secure electronic environment that simplifies business transactions with the university. Follow the MarketPlace prompts to complete payment. Your transaction is only complete when you receive an order number, which is your receipt of payment. Your seat is not guaranteed until payment is received and you receive an order number.
Once you have paid and are enrolled, you'll be emailed location and parking information for face-to-face programs or online instructions about one week before the program begins.