This companion SGL course continues the explanation of the most common U.S. Government Standard General Ledger transactions for operating appropriations and reimbursable work.
SGL: Advanced includes additional SGL accounts, descriptions, and pro forma entries.
Major topics include:
Closing, expiring, and canceling entries for reimbursable and direct funding
Allocation entries for intra-fund transfers
Unfunded liabilities and expenses
Current year adjusting entries for:
Obligations different from commitments
Expenditures different from obligations
Payments with discounts
Reimbursable orders
Who should attend:
Those pro?cient at the operational and transactional level of Federal accounting will ?nd this course useful.
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