This course is an introduction to federal financial management for entry-level students or experienced accountants currently working in the federal accounting and financial management area. It also can serve as a refresher for accountants who may be returning to federal client service or those seeking to work with or join government entities. The USSGL is the foundation of all federal accounting. Virtually all federal financial transactions are based upon the USSGL. It provides uniform treatment of similar transactions. It is the basis for reporting requirements for OMB, Treasury, and meeting the requirements of the CFO Act. It provides for consolidation of all federal agency transactions. It is a guideline for proper classification of postings and cross-walks to financial reports. Field of study: Accounting