As of 2009, all government institutions must apply the General Government Accounting Law (LGCG) and documents issued by the National Council for Accounting Harmonization (CONAC); therefore it is necessary that all institutions have up-to-date specialists in the matter. Article 1 of the Accounting Law establishes that this Law is mandatory for the Executive, Legislative and Judicial powers of the Federation, the states and the Federal District; the town councils of the municipalities; the political-administrative bodies of the territorial demarcations of the Federal District; the entities of the parastatal public administration, whether federal, state or municipal, and the autonomous federal and state bodies. The Postgraduate in Government Accounting trains specialists, capable of managing public resources, under the principles of performance, legality, efficiency, effectiveness, transparency, and honesty; that they correctly apply the postulates and guidelines established in the General Government Accounting Law (LGCG) and documents issued by the National Council for Accounting Harmonization (CONAC), for this purpose; generate information, evaluation, and opinion that helps in decision-making and issuance of proposals to optimize the accounting process, accountability and transparency; looking for an optimal administration of public resources. The information generated by government accounting is in the public domain, it is based on the record of economic-financial operations carried out with company resources and as such, it is mandatory disclosure and reports on the results of public management. The Government Accounting System is made up of the set of records, procedures, criteria, and reports structured on the basis of common technical principles intended to capture, value, record, classify, report, and interpret in a systematic way, transactions, transformations, identifiable events and quantifiable that, derived from economic activity and expressed in monetary terms, modify the economic, financial and patrimonial situation of public entities in particular and of public finances in general. The Government Accounting System of public entities must record in a harmonious, delimited, and the specific way the budgetary and accounting operations derived from public management, as well as the economic flows. Likewise, it must periodically generate useful, reliable, relevant, timely, understandable, and comparable financial statements. The Postgraduate in Government Accounting provides the tools and knowledge necessary to comply with the obligations of Public Officials; Federal, State, or Municipal.