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Revenue Recognition Revisited (School District Conference)


CPE Credits



PICPA Member: $29 | Nonmember: $39

 More Information

Course No.

You will have up to 90 days after the date of purchase to complete the course and take the exam.


If you attended the School District Conference on June 1, 2017, this course would be considered a duplicate and cannot be used towards your CPE requirement.


Click play to earn CPE!

Hear Pamela W. Baker, CPA, CGFM and Matthew S. Wildasin, CPA cover the following:

  • When to record a receivable
  • Revisit the rules for revenue recognition under generally accepted governmental accounting principles
  • Is it revenue or a deferred inflow of resources
  • Modified vs. full accrual
  • Proper disclosure
  • Consistency in financial reporting


Pamela W. Baker, CPA, CGFM


Barbacane Thornton & Company LLP


Ms. Pamela W. Baker, audit partner, is responsible for the firm’s development and administration of the nonprofit and governmental client base. She is a 1980 graduate of Lynchburg College and is a certified public accountant licensed to practice in Pennsylvania, Delaware, Maryland and North Carolina.

Ms. Baker has, for over thirty years, devoted her career to the governmental field. As a Virginia state auditor, she served on local government unit task force to implement a statewide uniform chart of accounts. Additionally, she was involved in the federally mandated pilot program for implementation of the Single Audit Act of 1984.

Ms. Baker successfully advanced to a supervisory level with the organization, responsible for supervising a six-person audit team conducting financial and compliance audits of major universities, hospitals and cities. Ms. Baker then relocated to a position in public accounting to a North Carolina firm with municipal and nonprofit clients. In her four-year tenure, she was responsible for standardizing the audit department, ensuring compliance with federal, state and local guidelines and for further development of a market niche in government and nonprofits. At the time of her resignation, Ms. Baker had successfully contracted with the county government, including all local municipalities. She successfully assisted the first municipality in the area to secure the Certificate of achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association.







Matt is a partner at Boyer & Ritter and an integral member of the Not-for-Profit, Government Services, and Internal Audit and Risk Management Groups. He has over 16 years’ experience providing auditing, accounting and consulting services for school districts, governmental entities and not-for-profit organizations.


Matt has extensive experience serving clients who are subject to the Single Audit Act requirements, including school districts receiving funding under the IDEA and ESEA related programs.


Matt has lectured at numerous seminars for in-house professionals, clients, and business organizations. Seminar topics include GAAP and GAAS updates; as well as serving on a panel of experts at the past Local Government Conference of the PICPA. Matt has conducted Single Audit Training for a variety of groups sponsored by the PICPA.


An active member of the PICPA, Matt has chaired PICPA’s Emerging CPAs Committee and served as a member of the CPA Image Enhancement Committee, Member Needs Assessment Survey, Community Involvement and Social Responsibility Committee, and PICPA’s South Central Chapter Executive Committee. He is currently the President of PICPA’s South Central Chapter and a member of the PA Association of Non-Profit Organizations.


Matt is the chair of the firm’s Personnel Committee and has oversight for developing programs and training materials for all team members. He is also a member of the firm’s Marketing Committee.



-American Institute of Certified Public Accountants

-Pennsylvania Institute of Certified Public Accountants

-Pennsylvania Association of School Business Officials


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