This course introduces the foundational principles of accounting within governmental contexts. Content will cover essential terminology and practices such as debits and credits, normal balances, and real versus nominal accounts. Students will explore the structure and function of a general ledger and chart of accounts, with hands-on exercises in preparing journal entries and financial statements. The course also covers cash, accrual, and modified accrual basis accounting and provides an overview of common accounting software used in governmental settings. Students will come away with a solid grasp of introductory governmental accounting principles and practices.

This course meets synchronously for 2 hours each week and includes approximately 2 hours of asynchronous instruction. Asynchronous instruction may include case studies, discussion board posts, additional lecture materials, and other course content to be determined as the course progresses. Students should also expect additional homework during the week.

This is the first of three courses that comprise the Governmental Accounting Certificate at Evergreen. Courses must be taken in sequential order.