ACC 5320 - Not For Profit & Government Accounting

Credits: 2

This course considers the reporting environment and rules of the Financial Accounting Standards Board (FASB) as it relates to not-for-profit (NFP) entities and the rules and procedures of the Governmental Accounting Standards Board (GASB) as it relates to governmental entities. The course will investigate and examine the reporting practices of federal, state, and local governments and specific not-for-profit entities such as universities, museums, historical associations, social welfare organizations, churches, social clubs, fraternal orders and other NFPs.