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    Jun 04, 2023  
2022-2023 Undergraduate and Graduate Catalog 
2022-2023 Undergraduate and Graduate Catalog [ARCHIVED CATALOG]

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ACC 3510 - Governmental and Not-for-Profit Accounting

Credits: 3
Lecture: 45
Lab: 0

Provides a detailed examination of fund accounting and the financial reporting for state and local government units, hospitals, colleges and universities, and other not-for-profit organizations. Topics include governmental accounting and auditing standards, financial reporting practices, budgeting approaches, professional responsibilities and ethical considerations related to audit and assurance engagements for governmental entities, tax-related reporting requirements for tax-exempt entities, and how to interpret complex financial statements issued by Federal, state, and local governments.

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Prerequisite(s): ACC 3010  
Corequisite(s): None

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