Standard General Ledger: Intermediate

Description:

This course reviews the United States Government Standard General Ledger (SGL) document components. Integrating the Budgetary and Proprietary accounts for both Direct Funds and Reimbursable Funds are discussed.

This course is intended for individuals who have:

• Completed the SGL Basic and feel that they have a need for instruction on the SGL before attending the advance course
• Had a SGL class from another source and need to qualify for the Treasury’s SGL-Advanced and the certificate program
• Considerable experience in using the SGL and would prefer not to start with the SGL-Basic course

Major topics include:

• Accounting for direct appropriations and reimbursable work
• SGL account titles and descriptions. How the accounts are used
• Accounting transactions and accounts used in federal agencies

Who should attend:

Individuals that attended SGL: Basic several years ago wanting a refresher or those needed additional information on basic SGL concepts before moving into a more advance SGL environment

environment and those who have considerable experience with the SGL.

Meets Selected Core Competencies for:

• Accountants
• Budget Analysts
• Financial Managers

Prerequisites:

• Standard General Ledger: Basic or equivalent course or considerable SGL experience.