This course explores accounting principles applicable to governmental (state and local), health care, educational, and other not-for-profit organizations. Topics may include the regulatory environment (which includes standard setting bodies such as the Governmental Accounting Standards Board [GASB]), fund accounting, reporting requirements, financial management, and budgets. Emphasis is placed on current professional research in governmental and not-for-profit accounting and analyzing and solving problems within the accounting profession.
Prerequisites
Corequisites
None