2013-2014 Academic Catalog 
    
    Apr 23, 2024  
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2013-2014 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.

Prerequisites:   or a U.S. based accounting course.
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