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.

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