ACC 6321 - Government and Not-for-Profit AccountingCredits: 3 Class: 3 Lab: 0
Prerequisite(s): Acceptance to the Master of Professional Accountancy (MPAC) program.
This course examines the unique environment, concepts, and procedures of accounting, financial reporting, auditing, and budgeting of governmental and not-for-profit organizations. The course focuses on two themes:
1. Development of the accounting knowledge of state and local governmental entities and not-for-profit entities sufficient to pass related parts of the uniform CPA examination.
2. Understanding the objective requirements of financial reporting, as established by the Governmental Accounting Standards Board (GASB) for state and local governments and the Financial Accounting Standards Board (FASB) for not-for-profits, and the obstacles to achieving these objectives within a set of financial statements prepared on a single basis of accounting.
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