ACCT 4336. Governmental & Nonprofit Accounting. 3 Hours.
Students examine issues related to financial accounting and reporting for governmental and nonprofit entities. Governmental accounting coverage comprises fund accounting, budgeting and control, revenue and expenditure recognition in governmental funds, accounting for business-type and fiduciary activities, and fund-level and government-wide financial reporting. Accounting for nonprofit organizations includes coverage of accounting topics unique to charitable organizations, colleges and universities, and health-care entities.
Prerequisite: ACCT 3313 with a minimum grade of C.
