AAA Spark Meeting of Regions

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Dr. Duron's Unified Theory of Financial Reporting and Fund Accounting for State and Local Governments

Wed, May 26, 3:30 to 4:30pm, Virtual, TBA

Abstract

The author will present and discuss a unique and novel teaching aid developed from more than 20 years of teaching governmental/nonprofit accounting which I jokingly call my Unified Theory of Financial Reporting and Fund Accounting for State and Local Governments (or, alternatively, your roadmap for understanding governmental accounting on a single page!). It "unifies" much of the material which is typically presented in a disjointed and overly complex manner in the opening chapters of most governmental accounting textbooks and is extremely useful for students (and faculty) to refer back to in lectures and homework problem illustrations in both face-to-face and online classes.

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