Governmental and Not-for-Profit Accounting

Catalog description

Investigates accounting issues for state and local governments, public and private colleges and universities, hospital and health care providers, and other not-for-profit organizations. Examines characteristics that distinguish governmental and not-for-profit entities from for-profit entities. Investigates fund structure and financial reporting issues for various kinds of not-for-profit institutions. Prerequisite: Masters in Accounting students only.