ACCT 530 - Governmental and Non-profit Accounting

Description:
Accounting and budgetary controls for governmental units and non-profit service organizations, including educational institutions (from school districts to universities) and hospitals. Emphasis is on the advantages, uses, disadvantages, and differences in fund accounting. ACCT 430 and ACCT 530 are layered courses; students may not receive credit for both.

Prerequisites:
Prerequisite: admission to the Master of Professional Accountancy Program.

Credits:
(5)

Learner Outcomes:
Students will be able to:

Develop and implement accounting and financial management procedures appropriate for governmental entities. The focus is on state governments and the political subdivisions thereof.
Develop and implement accounting and financial management procedures for non-government assisted not-for-profit organizations. The focus is on volunteer health and welfare organizations, such as the American Red Cross.
Develop and implement accounting and financial management procedures for selected special non for-profit entities: public/private colleges and universities, and public/private hospitals and other health care providers.
Develop audit procedures for governmental and nonprofit entities.
Communicate the results of an audit case or their analysis of an audit problem.

Learner Outcomes Approval Date:
3/20/14