Not-For-Profit and Governmental Accounting

Catalog description

This course introduces students to the accounting procedures of local and state governments. It also introduces students to the accounting standards of organizations that exist and operate for purposes other than to provide goods and services at a profit. The Single Audit Act (OMB Circular A-133), government auditing standards (the "yellow book") and preparation of federal form 990 are also studied. Prerequisite(s): ACCT2220 . Offered at Charlotte, Providence 3 Semester Credits