Fundamentals of Municipal Accounting

** Optional online orientation to meet the instructor and learn how to access the course in Moodle will take place Thursday Sept. 26th at 1pm **

This course is offered entirely online. The instructor will respond to all email inquiries and hold a closing office hour on November 8, at 12pm via Zoom to answer questions about the material that's been covered. Although the course ends on November 8, there is a grace period to complete course materials. All course requirements must be completed by November 22.

There are no pre-requisites for this training but prior knowledge of accounting is useful. This course is not-for-credit, but those who complete the course will be awarded a Certificate of Completion from Greenfield Community College. The course content can be completed in a self-paced format based on weekly modules. The course content covers:

• Role of the Municipal Accountant
• Uniform Massachusetts Accounting System
• The Accounting Cycle
• Municipal Accounting Structure
• Expenditures/Warrants
• Receipts
• Special Revenue Accounts
• Enterprise Funds
• Year End Processing
• Balance Sheets
• Schedule A
• Tax Recap Entry
• Debt
• OPEB
• Community Preservation

There are no pre-requisites for this training but prior knowledge of accounting is useful.

Participants will gain an understanding of the specifics of municipal accounting, as well as the accountant’s role and basic finances.

Certificate of Completion from Greenfield Community College