Accounting for Government and Nonprofit Entities

Catalog description

This course provides a rigorous examination of the principles and practice of fund accounting applicable to governmental and nonprofit organizations. Special emphasis is given to an understanding of the source of authority and the pronouncement of the Governmental Accounting Standards Board (GASB). Secondary emphasis is given to the unique GAAP requirements of accounting for nonprofit organizations, hospitals and health care organizations, and educational institutions. TSI Restriction(s): Reading, Math, Writing.