State of North Carolina

Office of the State Controller

James B. Hunt, Jr.
Governor
Edward Renfrow
State Controller
December 15, 1998

Memorandum No. SAD 99-30
 
TO: Chief Fiscal Officers
Vice Chancellors

Business Managers

FROM: Edward Renfrow
State Controller
SUBJECT: OSC Governmental Accounting and Financial Reporting Seminar

The Office of the State Controller (OSC) will sponsor a Governmental Accounting and Financial Reporting seminar for agency fiscal representatives on February 18 and 19, 1999 at the McKimmon Center in Raleigh. The registration fee for this two-day course will be $100 per attendee, which includes all course materials, break service, and lunch. To keep registration fees as low as possible, the course fee will be the same whether you plan to attend one day or both days. Due to classroom size, the course will be limited to 200 participants.

The course is designed to provide an overview of basic fund accounting concepts and financial reporting issues related to the State's financial reporting entity. This course will be at an introductory level. We anticipate that the seminar will qualify for 16 hours of continuing professional education credit. This program will include a discussion of the governmental accounting and financial reporting environment; authoritative sources of GAAP; the 12 basic principles of governmental accounting and financial reporting; the general fund, special revenue funds, capital project funds, debt service funds, the general fixed assets and general long-term debt account groups, proprietary funds, and fiduciary funds; financial reporting considerations; and the GASB financial reporting model.

G. Robert Smith, Jr., Ph.D., CPA, an assistant professor in the School of Accountancy at Auburn University, will present this seminar. For the last eight years, Dr. Smith has been a highly rated instructor at the Southwest School of Governmental Finance sponsored by Texas Tech University. Dr Smith has also made presentations for the Government Finance Officers Association (GFOA) and other State GFOA and CPA organizations across the country. Robert J. Freeman, Distinguished Professor of Accounting at Texas Tech University, Craig D. Shoulders, Associate Professor of Accounting at Virginia Polytechnic Institute and State University, and G. Robert Smith, Jr., Ph.D., CPA developed the text and illustrations for this course.

Enclosed you will find a course registration form. Please complete and return the registration form along with the required fee of $100 to the Office of the State Controller (Attn.: Jill Jones) no later than February 4, 1999. Your registration will be confirmed on or before February 11, 1999. If you have any questions, please contact Jill Jones at (919) 981-5454. We look forward to your participation.

Click a link below for more information:

Seminar Information
 
Seminar Registration Form: Word Format Adobe Acrobat Format

Hotel/Motel Information
 


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