Accounting and Auditing in Governmental and Not-for-Profit Entities

Catalog description

Prerequisite: ACCTNG 3402 and graduate standing; a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL. A study of accounting for use in the public sector and in not-for-profit organizations. Principles of fund accounting and financial reporting for governmental and not-for-profit entities, as well as auditing in the public sector.