Government includes a wide range of entities like municipalities, counties, special districts as well as subordinate agencies all with specific characteristics, regulations and requirements unique to governments. They provide services such as education, police and fire protection, court systems, transportation, water supply and other utilities, streets and highways, parks, libraries, etc. Accounting for the transactions of governmental entities is based on funds. These funds have a separate set of accounting and function independently. Any entity that meets the definition of a government must follow GASB pronouncements for accounting reporting. This basic governmental accounting course is appropriate for the professional new to government and fund accounting or the seasoned professional who wants to ensure they are current on regulations that pertain to governmental accounting in accordance with GASB.