Standard General Ledger: Advanced

Description:

This companion SGL course continues the explanation of the most common U.S. Government Standard General Ledger transactions for operating appropriations and reimbursable work.

SGL: Advanced includes additional SGL accounts, descriptions, and pro forma entries.

Major topics include:

• Closing, expiring, and canceling entries for reimbursable and direct funding
• Allocation entries for intra-fund transfers
• Unfunded liabilities and expenses
• Current year adjusting entries for:
• Obligations different from commitments
• Expenditures different from obligations
• Payments with discounts
• Reimbursable orders

Who should attend:

Those pro?cient at the operational and transactional level of Federal accounting will ?nd this course useful.

Prerequisites:

• Standard General Ledger: Intermediate