MSA 602 Governmental and Not-for-Profit Accounting
This course will focus on accounting for state and local governments, accounting for private non-profit organizations, and accounting for bankruptcy and legal reorganizations. Students will also learn the modified accrual basis of accounting used by state and local governments and certain types of other nonprofit organizations, the budget accounting and the fund accounting standards set by the Governmental Accounting Standards Board (GASB). Analyzing comprehensive cases, critical problem solving and reading professional and academic journals will be the integral parts of this course.
Prerequisite
Financial accounting, Intermediate accounting I & II.