Accounting for Governmental and Nonprofit Entities

Accurate use of fund accounting principles are central in the successful operation of state and local governmental units, hospitals and other health care providers. Learn budgetary accounting, appropriations, encumbrances, and fiduciaries (trust funds). This class covers the current GASB Statement 34 prescribing government-wide financial statements.

Note: Prerequisite: Elementary Accounting 1 or equivalent.

Course Number: BUSA-40759
Credit: 4.00 unit(s)