Accounting for Government and Nonprofit Organizations

Catalog description

Class Hours: 3 Lab/Discussion: 0 Credits: 3 Prerequisite: ACCT 305 Description: Presents the views of authoritative professional organizations as to desir­able standards of accounting and reporting for governmental and nonprofit entities. Topics include budgeting and budgetary accounts, accounting for various funds, the general fixed assets group of accounts, the financial reporting process, and application of the principles of fund accounting in specific areas.