# Government Standard General Ledger Course Canonical URL: ## Overview Update your knowledge with the latest information on the U.S. Government Standard General Ledger (SGL). Learn how the SGL provides the framework for publishing the financial statements required by the Chief Financial Officers Act, Federal Financial Management Improvement Act (FFMIA), and Accountability of Tax Dollars Act (ATDA). ## What you'll learn - State the basic budgetary and basic proprietary accounting equation. - List basic criteria for federal budgetary and proprietary accounting. - State the nature, frequency of reporting, and means of transmitting information for the SF-133 agency financial statements. - Prepare pre- and post-closing trial balances. - Prepare budgetary and proprietary financial statements from trial balances. - Explain the composition of the reports required under Bulletin 01-09, Form and Content of Agency Financial Statements, as incorporated in OMB Circular A-136, issued by the Office of Management and Budget (OMB). - State the organization of the U.S. Government Standard General Ledger (SGL). - State the organization of the SGL chart of accounts. - Journalize budget and proprietary entries for basic transactions with one-year operating appropriations and those accounts with spending authority from offsetting receipts and collections (i.e., revolving funds). ## Curriculum #### Module 1: Overview of U.S. Government Standard General Ledger - Module 1 Learning Outcomes - Overview of Standard General Ledger - Purpose of the SGL - Why Is the SGL Needed? - Accrual Accounting - Responsibility for the SGL - SGL References #### Module 2: Structure of the U.S. Government Standard General Ledger - Module 2 Learning Outcomes - Sections of the SGL - Posting Journal Entries - Chart of Accounts - Normal Balances - Proprietary Accounts in the SGL - Budgetary Accounts in the SGL #### Module 3: Overview of Budgetary Accounting - Module 3 Learning Outcomes - Overview of Budgetary Accounting - Status of Budgetary Resources - Journal Entries for Standard Budgetary Transactions #### Module 4: Overview of Proprietary Accounting - Module 4 Learning Outcomes - Purpose of Proprietary Accounts - Journal Entries Used in Proprietary Accounting #### Module 5: Connecting Basic Budgetary Accounting with Proprietary Accounting - Module 5 Learning Outcomes - Determining Where an Event Is Recorded - Journal Entries Linking Budgetary and Proprietary Accounting #### Module 6: Reimbursable and Revolving Fund Transactions - Module 6 Learning Outcomes - Flow of Reimbursable Resources - Collections Other Than Through Reimbursable Work Agreements #### Module 7: Adjusting and Closing Entries - Module 7 Learning Outcomes - Adjusting the Accounts - Adjusting Entries - Closing Entries #### Module 8: Financial Statements - Module 8 Learning Outcomes - Generating the Financial Statements - Overview of a Crosswalk - Form and Content of Financial Statements - External Reporting Requirements #### Module 9: Course Review Quiz - Review Questions on Journal Entries, SGL, Accounting Laws, OMB Publications, and Equations ## Schedule - Sep 15, 2026 – Sep 16, 2026 — Live Online - Nov 9, 2026 – Nov 10, 2026 — Live Online ## Instructors ### Alan B. Robinson — Instructor Mr. Robinson is a seasoned legal and federal employment expert with over two decades of experience. He recently retired from the U.S. Department of Agriculture, Agricultural Research Service, where he spent 11 years as Deputy Director/Director for the Office of Outreach, Diversity, and Equal Opportunity (ODEO) and 8 years as Chief of Employee and Labor Relations. In these roles, he provided extensive guidance on federal employment matters, showcasing his deep expertise in labor relations and diversity initiatives. A graduate of the University of Virginia with a B.A. in Government, Mr. Robinson earned his Juris Doctorate from the University of Maryland School of Law. He is licensed to practice law in Maryland and the District of Columbia. Before his federal service, he built a robust legal career, starting as a law clerk for the Baltimore City Orphan’s Court, followed by 10 years as a civil defense litigator with a D.C. law firm, and later operating his own solo practice for 5 years. His private practice focused on representing federal agencies, employees, municipalities, and private entities in employment-related cases before the EEOC, Merit Systems Protection Board, and various courts. Currently, Mr. Robinson shares his wealth of knowledge as an adjunct instructor with the Graduate School USA and serves as a registered arbitrator for the Financial Industry Regulatory Authority (FINRA). His extensive background in law, federal employment, and diversity makes him a valuable resource in his field. ### Kent Miller — Instructor Kent D. Miller, Jr., MBA, CDFM-A, is a highly accomplished financial management expert and educator with over 40 years of experience in both the public and private sectors. A retired U.S. Army officer, Kent has held leadership roles such as Controller/CFO for the U.S. Army Missile Command and Program Manager/Financial Analyst for the Assistant Secretary of the Army. His expertise spans budgeting, cost analysis, managerial accounting, and financial systems implementation. Notably, he managed a $9 billion organization, supervised a financial staff of 150, and developed funding requirements and congressional testimony for senior Army leadership. Kent’s career also includes consulting and training, where he has developed over 50 courses and taught more than 20,000 students from federal agencies and contractors. As an adjunct instructor at Graduate School USA since 2005, Kent specializes in financial management training for federal employees. His courses cover a wide range of topics, including appropriations law, budget formulation and execution, and performance-based budgeting. Kent’s teaching is informed by his extensive experience in planning, programming, and budgeting, as well as his work in reengineering processes to achieve cost savings. He is also a Certified Defense Financial Manager with Acquisition Specialty (CDFM-A) and has been recognized for his leadership in professional organizations such as the Society of Defense Financial Management and the Association of Government Accountants. ### Alan McCain — Curriculum Program Manager Alan McCain is a retired combat veteran who served as both an Air Force enlisted member and a Navy officer. He brings over 30 years of experience spanning federal and commercial budgeting, auditing, programming, operations, global logistics support, supply chain and inventory management, as well as major IT acquisition. He possesses extensive, hands-on budget and audit experience across Federal, State, and Local government operations, including work within the Executive Office of the President and the Departments of State, Defense, Homeland Security, Health and Human Services, Housing and Urban Development, and Education, as well as the Office of the Mayor of Washington, D.C., among others. Alan’s consulting background includes strategic planning and business development with the District of Columbia government, multiple federal agencies, Lockheed Martin, KPMG, and PricewaterhouseCoopers. He is a Certified Government/Defense Financial Manager (CGFM/DFM), holds a Teaching Certification from Harvard University’s Bok Center for Teaching and Learning, and earned an Executive MBA in International Business from The George Washington University. ## Pricing **Tuition:** $1049