Governmental and Not-for-Profit Accounting

Catalog description

This course is designed to provide students with a solid understanding of the financial reporting and accounting principles used in governmental and not-for-profit entities. Topics include, but are not limited to, fund accounting, city government accounting, state government accounting, special funds, budgetary accounting for the general and special revenue funds, fiduciary funds and government-wide statements, university accounting, accounting for community foundations, not-for-profit accounting and auditing not-for-profit entities. 3 Lecture hours. Prerequisite: AC 336. Offered: Spring, Fall.