Governmental Environment (Exam 1) covers governmental structure, legal framework, intergovernmental relationships, ethics, and the government’s role in accountability and public policy. Governmental Accounting, Financial Reporting, and Budgeting (Exam 2) focuses on financial reporting frameworks, fund accounting, budgeting principles, and financial statement preparation. Governmental Financial Management and Control (Exam 3) examines internal controls, auditing processes, financial analysis, and cost management within the government sector.
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