FIN 222  Financial Reporting Principles and Practices I (Morning Class)
  
This course covers generally accepted accounting principles (GAAP) for governmental agencies, including Government Accounting Standards Board (GASB) statements; North Carolina statutory requirements related to financial reporting; modified accrual accounting versus full accrual accounting; and requirements of the State Board of Education, Local Government Commission, local boards of education, county commissioners, and state and federal government for financial reporting.  Discussion questions will be part of the instruction for this course.
 
 
FIN 223  Financial Reporting Principles and Practices II (Morning Class)
 
This course covers annual financial reporting, including Government-wide Financial Statements, Fund Financial Statements, Notes to the Financial Statements, and Compliance documentation and reporting. Participants must bring with them to the class a copy (electronic or paper) of the most recent edition of Carolina CountyBoard of Education sample financial statements, available from the State Treasurer’s website.  Discussion questions will be included as part of the course.
 
 
FIN 224   Financial Analysis and Management (Afternoon Class)
 
This course covers routine cash, payroll and accounting financial management processes and procedures, internal accounting controls, and interim financial reporting.  Discussion questions will be included as part of this course.