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Institution:
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University of Maine at Augusta
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Subject:
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Description:
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This course is an in-depth study of governmental accounting principles and not for profit financial reporting. Topics covered include a thorough analysis of budget and fund accounting, including the appropriate accounting for general funds, special revenue and expenditure funds, proprietary funds, and fiduciary funds. Not for profit accounting and financial reporting are analyzed for private and public not-for-profits, hospitals/health care organizations, and colleges/universities. Prerequisite: BUA101 or permission of the instructor. CR. 3
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(207) 621-3000
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Regional Accreditation:
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New England Association of Schools and Colleges
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Calendar System:
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Semester
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