Gov and Non Profit Accounting

Catalog description

The primary purpose of this course is to introduce the student to the basic concepts and techniques of fund accounting and the financial reporting for governmental and not-for-profit entities. Additional course coverage includes identifying and applying appropriate accounting and reporting standards for governments and private not-for-profit organizations, preparing fund basis and government-wide statements for state and local governments, preparing financial statements for private not-for-profit organizations, using nonfinancial performance measures to evaluate governmental and not-for-profit entities, and describing auditing requirements for these entities. Special attention will also be paid to forensic accounting and auditing, with emphasis on the audit of financial statements, and methods of examination relating to prevention and detection of fraud. Restrictions: Must be enrolled in one of the following Levels: Graduate College of Health and Human Sciences Criminal Justice