# Introduction to Federal Accounting Course Canonical URL: ## Overview Gain a solid foundation upon which to build your career in federal accounting. Learn the key concepts of Federal Government accounting, including accrual concepts, maintaining accurate journals and journal vouchers, managing accounts and ledgers, running trial balances and adjusting entries, and reading financial statements. ## What you'll learn - Apply federal accounting and financial management funds control concepts, standards, procedures, and practices. - Recognize and record budgetary and proprietary accounting transactions in the financial system for the individual financial events resulting from the budget execution of appropriations. - Use the debit/credit journal entry and “T” account posting processes to simplify and facilitate the accuracy of posting accounting transactions to the United States Standard General Ledger (USSGL) accounts. - Prepare adjusting entries to properly record financial events in the period incurred (accrual accounting). - Prepare closing entries to close out nominal/temporary account balances. - Prepare working, adjusted, and post-closing trial balances and use them to generate external financial reports. - Prepare a Balance Sheet using the post-closing trial balance. - Understand the form and content of agency and government-wide external financial reports. ## Curriculum #### Module 1: The Nature of Accounting - Fundamentals of the accounting process - Key accounting terminology and principles - Understanding financial impacts of transactions - Role of the U.S. Standard General Ledger (USSGL) #### Module 2: The Federal Budget and Accounting Process - Overview of the federal budget lifecycle - Legal and regulatory frameworks for budget execution - Understanding fund control in federal operations - Interaction between budgeting and accounting #### Module 3: The Nature of Federal Accounting - How federal accounting differs from private sector practices - Budgetary vs. proprietary accounting concepts - Legal requirements for federal financial systems - Use of standardized ledgers and classifications #### Module 4: What Funds Need to Be Accounted For - Types of federal funds and their classifications - Purpose and period of availability of funds - Tracking and managing fund balances #### Module 5: The General Journal, the U.S. Standard General Ledger (USSGL), and Trial Balance - Understanding journal entries and double-entry accounting - Structure and use of the USSGL - Preparation and analysis of trial balances #### Module 6: Federal Government Accountable Events - Defining accountable events in the federal context - Recording and classifying financial transactions - Ensuring transparency and audit readiness #### Module 7: U.S. Treasury Transaction Codes - Purpose and structure of Treasury Transaction Codes (TTCs) - How TTCs impact budgetary and proprietary accounts - Examples and proper application of TTCs #### Module 8: Adjusting Entries - Concept and purpose of adjusting entries - Types of adjustments: accruals, deferrals, estimates - Impact of adjusting entries on financial statements #### Module 9: Closing Entries - Purpose of closing entries in the accounting cycle - Temporary vs. permanent accounts - Steps for closing out nominal accounts #### Module 10: USSGL Crosswalk Example: Preparation of a Balance Sheet - Linking USSGL accounts to financial statement line items - Using post-closing trial balances - Hands-on preparation of a Balance Sheet #### Module 11: Form and Content of Federal Agency and Governmentwide Financial Statements - Components and structure of federal financial statements - Requirements for agency and governmentwide reporting - Understanding statement formats and disclosures ## Schedule - Jul 15, 2026 – Jul 17, 2026 — Live Online - Aug 18, 2026 – Aug 20, 2026 — Live Online - Sep 22, 2026 – Sep 24, 2026 — Live Online - Oct 19, 2026 – Oct 21, 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:** $1649