This Introduction To Governmental Accounting course is designed to provide you with the knowledge and exposure to all aspects of Governmental Accounting. By leveraging the same curriculum as the Certified Governmental Finance Officer courses, we will pursue, on an introductory level, all facets of the Governmental Accounting realm. We will help you establish that firm academic foundation that will make you a better Governmental Accountant. This course will also provide a valuable foundation should you later desire to pursue designation as a Certified Governmental Finance Officer.
Since the predominance of Governmental Accounting takes place within Governmental Funds, we will focus our efforts on the General Fund, Special Revenue Funds, Capital Project Funds, Debt Service Funds and Permanent Funds.
Topics of Study
- Distinguishing characteristics of governmental accounting
- Concepts of governmental accounting and financial reporting
- Authoritative sources
- The GASB reporting model
- Fund accounting, including fund types and fund categories
- Budgeting and budgetary accounting and reporting
- Revenue accounting, including taxes, fees, grants, investments, and sale of assets
- Expenditure accounting, including operating expenditures, debt service, intergovernmental transactions, capital projects, inventory, and capital leases
As time permits and participant needs warrant, the course will also introduce proprietary funds and fiduciary funds. Instruction may be adapted to address the experience levels, responsibilities, and particular needs of participants in the classroom.
Course Completion
At the conclusion of each five-day course, participants will complete an examination demonstrating understanding of the material presented. Participants who successfully complete the course and examination will be awarded a certificate of proficiency.
Introductory courses, not included in the certificate program, are designed to help participants build a working knowledge and solid foundation of government finance principles.
Meet Your Instructor
Martin Taylor, CPA
Martin is a Certified Public Accountant with over 36 years of experience in governmental accounting, auditing, and treasury management. A 1986 graduate of University of South Carolina with a Bachelor of Science in accounting, he has served the citizens of South Carolina in numerous roles at the SC Tax Commission, the Office of the State Auditor, the Department of Health and Human Services, the State BCBD-CIO/SCEIS, the Department of Disabilities and Special Needs, and the Office of the State Treasurer.
Registration and Fees
Please note: Space is limited, and your seat in the course is not confirmed until payment is received. Additionally, payment must be received at least seven days before the start of the course by Noon EST on the seventh day.
Continuing Education and Conferences (CEC) is committed to supporting learning and engagement for all program participants by providing appropriate accommodations. If you have a documented disability and need accommodations, please contact the ADA Coordinator at accessibility@sc.edu.
| Dates / Sessions | Times | Fees |
|---|---|---|
| GFOA - Introduction to Governmental Accounting 12/07/2026-12/11/2026 Monday - Friday 5 Sessions Register Online Notes: Orientation information will be emailed approximately one week before the course starts. |
9:00 AM - 4:30 PM | $900 |
Registration and Payment Notes
We accept online payment via 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.