ACCY 263

Governmental and Non-Profit Accounting

This course provides an in depth study of accounting and reporting for state and local governmental and non-profit entities. The course emphasizes the governmental reporting environment, the accounting for various types of funds, the accounting aspects of budgetary control, and the preparation of governmental financial information to be included in the Comprehensive Annual Financial Report. This course also emphasizes the key differences between governmental and non-profit organizations, and the financial accounting and reporting for non-profit organizations.

Units: 3.0