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Nov 24, 2024
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ACCT 811 - Governmental and Non-Profit Accounting Credit Hours 3
This course explores the recording of transactions by government units and the preparation of financial statements by not-for-profit entities. City government is the basic entity of study; however, school districts, universities, and hospitals are covered to illustrate the similarity for all not-for-profit entities. The topics of the classifications of audits, audit standards, audit procedures, the audit report, the Single Audit Act, fraud examination, and forensic accounting are also covered. Undergraduate students accepted to the BA-MBA program may enroll if they have completed 15 hours of undergraduate accounting, including ACCT 310 . This course embeds communication and research fundamentals, particularly for those students intending to sit for the CPA exam.
Prerequisite(s): ACCT 604 or ACCT 713
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