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Clark University Home > Academic Catalog

Clark University    
  Jan 20, 2018
2015-2016 Academic Catalog [ARCHIVED CATALOG]

ACCT 5109 - Government and Nonprofit Accounting

The first half of the course focuses on government accounting standards as promulgated by the Governmental Accounting Standards Board (GASB). We explore fund accounting, special issues in government budgeting and preparation of government financial statements. The second half of the course deals with accounting issues associated with nonprofit health and welfare organizations, colleges and universities, health-care organizations, and other nonprofit organizations.

Open to MBA, MSA, and MSF students.

Note: Students can have completed the co-requisite in a previous semester, or take it at the same time as this course.

Prerequisites: ACCT 5101  

Corequisites: ACCT 5102 

Anticipated Terms Offered: Varies