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BARS - GAAP In-person class
10/30/2024
8:30 AM - 5:00 PM PST

Event Description
This class will be presented by BARS and Annual Filing Specialists from the Washington State Auditor’s Office. The Overview of BARS Webinar provides a general overview of GAAP Basis BARS and the reporting requirements for GAAP governments. Attendees are encouraged to bring their laptop for the BARS activities. 

Class Objectives:
After taking this class, the attendee will be able to:
  • Explain the purpose of the BARS Manual and why it is required.
  • Navigate and search the BARS Manual.
  • Employ Fund Accounting, including identifying and evaluating Fund Types.
  • Identify the four types of interfund activities.
  • Use the BARS Chart of Accounts and generate BARS code as prescribed, including:
    • Account Structure
    • Revenue and Other Increases 
    • Expenditure and Other Decreases
    • Net Position/Fund Balance Codes
  • Understand the annual online filing reporting requirements.
     
Intended Audience:
Course materials are presented for all levels of governmental accounting expertise; from novice to experience.