Fund Accounting Principles & Practices

This 2-day course will build upon the fundamentals of the governmental accounting environment as presented in an Introduction to Local Government Finance. Participants will learn about the basic accounting and financial reporting requirements of each of the fund types. Basic budgetary reporting requirements will also be addressed. Government-wide financial reporting will be introduced, as will the concept of component units and how they are reported in the financial statements of a primary government. 

Note: The February 2022 session of this course has been cancelled. Please check back for more details about the next offering. 


Local Government Federal Credit Union offers scholarships to local government employees to apply toward tuition for conferences, classes, and seminars offered by the School of Government. There are four deadlines to submit applications:

  • March 1 (for courses starting between April 1 and June 30)
  • June 1 (for courses starting between July 1 and September 30)
  • September 1 (for courses starting between October 1 and December 31)
  • December 1 (for courses starting between January 1 and March 31)

Additional information

Credit: Recommended Continuing Professional Education Credit for Certified Public Accountants will be provided once the agenda is finalized 

Attendees: Finance officers and finance staff with some knowledge of governmental accounting.

Teaching Methods: Lectures, exercises, case studies, and group discussions.

Prerequisites: Each participant must have completed successfully the Introduction to Local Government Finance seminar or an acceptable substitute, such as the successful completion of the first semester of a typical first-year course in Accounting Principles offered by North Carolina universities, colleges, and community colleges. Years of experience in a finance office, without formal training in the rudiments of accounting, will not qualify as the prerequisite. Level of Knowledge: Intermediate 

CPE15.50 hrs
There currently are no scheduled offerings of this course.



For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar
For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:

Rachel Mintel

Program Associate, Local and State Government Group
Teaching Professor; Secretary, School of Government Foundation Board of Directors