BA 460A - Governmental and Nonprofit Accounting

4 credits
Focuses on financial accounting principles for state and local governmental and not-for-profit organizations. Studies the theory and techniques of accounting and financial reporting for public entities such as cities, counties, and states; as well as not-for-profit charities, universities, and hospitals. Helps students identify and apply appropriate accounting and reporting standards for state and local governments and private not-for-profit organizations, preparing fund basis and government-wide statements for state and local governments, and preparing financial statements for private not-for-profit organizations. Other topics include budgeting, budgetary control and reporting, management control, strategic planning, program analysis, measurement of output, reporting on performance, full-accrual and modified-accrual accounting, and cost determination. Prerequisite(s): BA 351. Junior standing or above.
Grade mode designated on a CRN basis each term. Students should consult current term schedule.