Government Standard General Ledger Self-Paced Online

This course includes

12 hours of project-based training from experts
Answers from real instructors
Retake for free within 1 year
Access to class recordings (30 days)
Verified digital certificate of completion
Learn at an accredited institution

This course is self-paced. For live online or in-person instruction, take Government Standard General Ledger.

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).

Full Tuition

$1,049
Due before the class starts

This course includes

12 hours of project-based training from experts
Answers from real instructors
Retake for free within 1 year
Access to class recordings (30 days)
Verified digital certificate of completion
Learn at an accredited institution

Learning Experience Highlights

Training from government‑experienced instructors

Receive instruction from subject‑matter experts who bring proven government experience.

Specialized for government & DoD

Courses that are regularly updated based on feedback and industry developments, ensuring versions are mapped to federal competencies.

The instructor was wonderful and so knowledgeable. The course materials were extremely relevant to what my job is. I feel like I can be better because of this class.
— 2025 student

Three professionals sit in black chairs with laptops and notebooks, engaged in conversation against a red wall.

Real-world solutions

Directly addressing the day-to-day challenges of federal employees.

125+ departments & agencies served

Your trusted training partner, equipping public service professionals with the skills and knowledge to excel in their roles and drive meaningful impact.

100% Online. Start Anytime

24/7 access to our premium course videos and projects.
Industry experts are assigned as your course instructor. Message your instructor with any questions.
Participate in GSUSA online discussion forums — share ideas and receive additional support.
Hands-on quizzes and mini projects to test and reinforce concepts.

Earn a Certificate of Completion

Upon completion of this course, you’ll receive an official certificate testifying to your mastery of the curriculum. We’ll send you a link where you can download your certificate, share it online with your friends, post it to your professional network on LinkedIn, and view all your earned certificates. Congratulations on your achievement!

Shareable on

Sample credential for completion of Government Standard General Ledger Course (Self-Paced)

A group of adult learners sits in a classroom, smiling and engaged in a government training session.

A government training instructor in a suit gestures while teaching in front of a whiteboard covered with notes and diagrams.

A person in professional attire holds a Graduate School USA folder, symbolizing participation in government training programs.

Government Standard General Ledger Course (Self-Paced) Curriculum

What You'll Learn at a Glance

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).

Course Syllabus

Download Syllabus PDF

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

Group Training

Since 1921, Graduate School USA has partnered with over 125 federal agencies and trained more than one million federal employees. Led by instructors with deep, real-world knowledge of federal regulations, policies, and practices, our private group programs are practical, mission-driven, and tailored to your agency’s objectives. We offer expertise across key federal domains—including human resources, financial management, acquisition and contracting, leadership, and more—to deliver training where and how your team needs it.

Complete this form and we’ll get back to you within 1 business hour.

The Fact Is – We’ve Been Government’s Training Partner Since 1921

400+ Courses & Certificates 125+ Federal Agencies Served 200+ Subject-Matter Experts

Installments
	10% non-refundable deposit
$1,049.00	Total You Pay