Governmental and Nonprofit Accounting

Catalog description

Recommended for students planning to take the CPA exam. Financial and managerial accounting concepts, theory and terminology related to state and local governmental entities and not for profit organizations including universities, health care organizations, voluntary health and welfare organizations and other not for profit entities. Analysis of actual municipal financial statements. Case studies, group work and/or class presentations emphasize application of theory to actual situations including ethical considerations. This course has been identified as a Cofrin School of Business High Impact Practice (HIP) course. HIPs are rigorous courses that include engaging teaching methods such as regular feedback, peer and faculty interaction, structured reflection, and application of knowledge. P: ACCTG 301 with at least a C grade and an overall minimum GPA of 2.5 Fall Only.