You must know GOV'T and NFP.
For GOV'T, understand and remember the fund accounting and different funds used by GOV'T and purpose. Understand the modified accrual and full accrual accounting basis, and can identify what fund uses which accounting basis. Understand expenditure and can differentiate it with expense. You can draw a big picture of the structure of CAFR. Remember the minimum requirement for general-purpose reporting in CAFR. Understand and can journalize the budgetary accounting including encumbrance accounting. Understand difference between real accounting accounts and budgetary accounting accounts and encumbrance accounts. Can reconcile the total of fund balance of governmental fund at fund level with the total of net position of government activity at government-wide level; and reconcile the changes in fund balance with changes in net position for those two levels. Revenue recognition in governmental fund.
Those gov't funds just do what as their names tell you. For example, capital project fund is used for government's significant large project that lasts a period of time. And the debt related to this large project is in the debt service fund. Just like their names.
For NFP, understand and remember the categories of net assets. Understand the investments accounted in NFP. Understand different contributions. Remember the financial statements used, especially remember the statement of functional expenses for what type of NFP and understand the program service expense and support service expense. You can draw a small table chart for interest and dividend in cash flows for for-profit, IFRS, gov't, and NFP. It can be the titles for different reporting entities and four rows followed for interest received, dividend received, interest paid, and dividend paid. This tool can help you to remember their differences.
If you have a little bit of time, also understand how to calculate net patient revenue and net tuition fee revenue. Also know the differences of calculating net patient revenue between governmental hospital and NFP hospital.