2020-2021 Catalog

ACCT-871 Not-For-Profit and Governmental Accounting

Covers unique aspects of financial reporting in not-for-profit organizations and governmental units. Topics include fund accounting, encumbrance accounting, GASB pronouncements, cost accounting, and budgetary control for government and its agencies, healthcare, educational, religious and other not-for-profit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

Credits

3

Prerequisite

MBA-640 or ACCT-800

Offered

Fall and Spring