2025-2026 Academic Catalog

Jun 27, 2025

2025-2026 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). The course explores fund accounting, special issues in government budgeting, and the preparation of government financial statements. The second half of the course focuses on accounting issues associated with colleges and universities, healthcare organizations, and other nonprofit organizations.

*Students should have completed the equivalent of Foundations of Financial Accounting before taking this course.

Anticipated Terms Offered: Fall Semester