IAAO 501: Personal Property Auditing - Basic to Advanced

    This course provides a foundation for understanding basic financial records, specifically related to fixed assets.The balance sheet, depreciation schedule, and income statement will be described and discussed in much detail. Emphasis will be placed on the pertinent data relevant to the personal property appraiser. In addition, the course expands to advanced discussions of accounting and auditing theory as it relates to fixed assets. Capitalization techniques will also be discussed. A case study including sample financial records will be used to “discover” fixed assets that may otherwise be hidden from the appraiser. This course includes an exam.

    Questions about the curriculum should be directed to UNC School of Government faculty lead, Kirk Boone, at (919)962-7434.

    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)
    General30.00 hrs
    Total30.00 hrs
    There currently are no scheduled offerings of this course.

    Course materials will be provided and are included in your registration fee. The materials and agenda will be available on the start date of the course.

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

    Dale Zuckert

    Assistant Registrar
    919.966.4414
    For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:

    Rachel Mintel

    Program Associate, Local and State Government Group
    919.962.6841
    Teaching Assistant Professor of Public Finance and Government