ACC 594-30 - Governmental and Not for Profit Accounting and Reporting
This course is designed to introduce the student to generally accepted accounting practices (GAAP) for both governmental and not-for-profit entities. The different accounting rules for each type of entity will be explored and compared to typical corporate accounting practices. The course will examine standards and issued by the two rule making bodies, i.e. the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) and how they affect the accounting and financial reporting for the two types of entities. These sessions will include explanation of typical accounting transactions and the resulting financial statements. There will also be discussions about current financial events affecting both environments.
MBA 562, MBA 590, MBA 591
August 26, 2019 —
December 19, 2019