ACCOUNTING FOR GOVERNMENTAL & NON-PROFIT ENTITIES

BAC 407: ACCOUNTING FOR GOVERNMENTAL AND NON-PROFIT ENTITIES (45 Contact Hours)
Purpose of the course
Provide learners with knowledge, skills and attitudes on accounting for governmental and non-profit
Expected learning outcomes
By the end of this course it is expected that the student will be able to:
1. Explain the government accounting and reporting standards
2. Prepare basic financial statements for not-for-profit organizations
3. Prepare financial for government entities
Course Content
Introduction; State and local government accounting and reporting; The basic financial statements; Not-for-profit organizations; Accounting and reporting; Auditing and evaluating performance; Analysis of financial statements for non-profit and governmental entities: Financial statements analysis; Introduction to management accounting in the public sector.