PA 625 - GOVERNMENTAL ACCOUNTING AND FINANCIAL CONDITION ANALYSIS

Graduate School

Credits: 3

The course will examine the characteristics of governmental and nonprofit accounting emphasizing the various fund types and account groups, review and evaluation of presently recommended accounting and financial reporting procedures (GAAP) and an exploration of practical governmental and nonprofit accounting practices and methods. The course will introduce students to public financial accounting concepts and how to apply governmental (fund) and not-for-profit accounting theory to accounting and reporting for state and local governments and other non- profit institutions.

Approved for Distance Learning.