Government and Not-For-Profit Accounting

Catalog description

Development and use of financial information relating to governmental and not-for-profit entities. Accounting and financial reporting standards from state and local governmental entities promulgated by the authoritative standard setting bodies (GASB and FASB). Application of fund acounting concepts and practices, government-wide financial reporting, and the relationships between the two. Accounting, reporting standards and practices as applied to not-for-profit entities. Regulatory, auditing,and taxation issues applicable to not-for-profit entities. Preparation, interpretation and analysis of financial statements for governmental and not-for-profit entities.