BAR Area III: State & Local Governments
The GASB reporting model: fund accounting, measurement focus & basis of accounting, government-wide statements, fund balance & net position, and fund-to-government-wide reconciliations.
AICPA Blueprint: Area III (10–20%)
What you'll study
Reporting model (GASB 34)
Measurement focus & basis
Fund types (GRaSPP)
Budgetary & encumbrances
Fund balance & net position
Reconciliations
Recommended study flow
- 1Read the Area III notes end to end.
- 2Practice the 30 original MCQs, then review the explanations.
- 3Review missed questions, then ask in Discord or book tutoring on anything still fuzzy.