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.
Prerequisite
ACCT-801 previously or concurrently or Program Director approval
Offered
Fall, Spring