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Workshop on Accounting for Municipalities-PR

1819-663 06/25/2019

Workshop on Accounting for Municipalities-PR

State and Local Government Accounting and Financial Reporting: The Foundation and Compliance with Law No. 81 for the Municipalities of PR. Fund accounting and fund relationship.  General Fund and special revenue funds.  Budgeting, budgetary accounting and budgetary reporting. Revenue accounting – governmental funds.  Expenditure accounting – governmental funds. Capital project funds.  General Capital Assets and Capital Asset Impairments.  General Long-Term Debt.  Enterprise Funds.  Internal Service Funds.  Fiduciary Funds.  Financial Reporting:  the basic financial statements and required supplementary information.  Financial reporting:  deriving government wide financial statement and required reconciliations.

Objectives: Upon completion of this course participants will be able to:

  1. Explain how fund accounting works.
  2. Explain the budgeting process, accounting, controls and reporting.
  3. Describe the accounting system and cycle for municipalities and how these work.
  4. Describe the financial reporting process and related reconciliations.

Instructional Delivery Method: Group Live

P. R. Field of Study: Accounting & Auditing

Pre-requisite: Basic knowledge in Governmental Accounting and Audit.

Advance Preparation: None

Level: Basic

Date: June 25 & 26, 2019

Registration: 8:00am – 8:45am                                Workshop: 8:45am – 5:00pm

Instructor: Luis R. Caraballo Ramírez, CPA, Director, Oficina de Auditoría Interna y Ética Municipal, Municipio Autónomo de Carolina

Place: Colegio de CPA, Capital Center Building I, PH 2, Hato Rey

Discount: Groups of 3 or more person from the same entity $10pp.

Note: Participants should bring a legal pad and laptop computer

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil", on the Colegio's website, where will be available for seven days after the event. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil".  On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission.  Space is limited.  Registration is subject to the available slots.  The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.



8:45AM 5:00PM Workshop on Accounting for Municipalities-PR (2nd Day)


Accounting and Auditing 16.00

Precio General
$ 213.00 hasta 06/21/2019
$ 221.00 hasta 06/25/2019
Colegiado sin deuda
$ 185.00 hasta 06/21/2019
$ 193.00 hasta 06/25/2019
Precio Miembro Fundación CCPA
$ 185.00 hasta 06/21/2019
$ 193.00 hasta 06/25/2019
Precio: Cuota Anual APUC
$ 185.00 hasta 06/21/2019
$ 193.00 hasta 06/25/2019