Governmental financial statements are quite a bit different from commercial financial statements, because each follows a different set of accounting requirements. This program will review the basic differences between commercial and governmental accounting and why these differences exist. It will emphasize the different types of funds used in governmental accounting, including why, when, and how to use each. It will also discuss the various bases and methods of accounting, along with the types of measurement focus, including any recent standards issued by the Government Accounting Standards Board (GASB). Finally, it will cover governmental financial planning and the importance of constituents' communication and feedback. This overview level course provides a general review of this topic from a broad perspective. This course is appropriate for the professional at any organizational level.