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NYS Comptroller


The Academy for New York State's Local Officials

Introduction to Governmental Accounting (Basic Accounting School)

COVID-19 Information

Due to developments related to COVID-19 and its impact across New York State, OSC has decided to postpone all Basic Accounting Schools that were previously scheduled.

We will follow-up with additional information as it becomes available.

Course Description


This 2½ day school is designed to familiarize participants with the basic concepts of governmental accounting and give them a working knowledge of basic bookkeeping procedures.

Recommended For:

This school is for those individuals who possess some accounting experience, but are newcomers to governmental accounting in New York. It will benefit Chief Executive Officers, Chief Fiscal Officers, Comptrollers, Treasurers, Clerks, Accounting Personnel, Board Members and Department Heads.

Course Contents:

Day 1: 9:00 a.m. - 4:00 p.m.

  • Overview of certain legal requirements and the Uniform Classification of Accounts prescribed by the State Comptroller
  • A review of the "how and why" of debits and credits and double-entry bookkeeping concepts
  • Understanding the basic accounting concepts and the fund accounting process for governmental operations

Day 2: 9:00 a.m. - 4:00 p.m.

  • Utilizing accounts, ledgers, journals and subsidiary records
  • Understanding the annual budget process and recording budgetary information
  • Balance sheets, statements of revenues, expenditures and changes in fund equity

Day 3 (9:00 a.m. - Noon)

  • Understanding refunds, corrections and distribution of expenditures
  • Using a trial balance to help reconcile all your accounts
  • Year-end closing process and completing your annual financial report
  • Practice set - class exercise