BUS 428 - Governmental and Not-For-Profit Accounting (2)

The study of uses of fund accounting and the budgetary process in governmental entities. Financial reporting entity, elements of financial statements, and conceptual reporting issues for state and local governments. Accounting and financial reporting for both governmental and non-governmental not-for-profit organizations, including hospitals, colleges and universities, and voluntary health and welfare organizations. Prerequisite: BUS 320