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Clark University Home > Academic Catalog

Clark University    
 
    
 
  Oct 18, 2017
 
2017-2018 Academic 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.

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