BUAD 317 : ACCTG FOR NON-PROFIT AND GOVT ORG

Offered online only. Examines governmental organizations (county, state, federal), which differ significantly from business organizations and, accordingly, have a different set of accounting activity standards. Reviews accounting and reporting according to the Governmental Accounting Standards Board (GASB) including budgeting, proprietary funds, and revenue funds. In addition, not-for-profit entities are examined, particularly regarding accounting for hospitals and colleges/universities.