Course: ACCT 536. Accounting for Governmental and Nonprofit Entities (3)
Prerequisites: ACCT 220 and ACCT 230, or equivalent, or department chair consent. Provides comprehensive coverage of budgeting, accounting and financial reporting for governmental and not-for-profit entities. Covers the specialized accounting, reporting and auditing requirements applicable to governmental and not-for-profit organizations, performance evaluation and related ethical issues. Topics include governmental accounting, fund allocation, government-wide reporting, governmental performance measures and not-for-profit accounting.