Aug 20, 2018  
2017-2018 Undergraduate Catalog 
    
2017-2018 Undergraduate Catalog [Archived Catalog]

ACCT 4315 - Governmental Accounting and Auditing


This course teaches upper level accounting students accounting and reporting for state and local governments and basic coverage of accounting for other types of non-business entities. The course covers fund accounting concepts and practices as well as government-wide financial reporting and the relationships between the two. Journal entries, financial statement preparation, internal controls, and auditing government and not-for-profit entities will be presented.

Prerequisite/Corequisite:
Prerequisites:  Admission to Upper Division and ACCT 3320 with a grade of C or higher

Hours:
3