ACCT 4500 - Governmental and Nonprofit Accounting

Institution:

Utah Tech University

Subject:

Description:

This course will examine the procedures of accounting, financial reporting and budgeting for governmental and nonprofit entities. The course will cover the theories behind standards set by the Governmental Accounting Standards Board (GASB) and its integrated accounting and financial reporting model. It will explain governmental funds, proprietary funds and fiduciary funds. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Analyze typical operating transactions for governmental activities and financial reporting for state and local governments. 2. Prepare appropriate journal entries, and create Fund Statements as well as Government-Wide financial statements. 3. Assess accounting for governmental operating activities. 4. Outline the auditing process of governmental and non-profit organizations. 5. Assess budgeting and performance measures for non-profit entities. 6. Evaluate non-profit organizations regulatory, taxation, and reporting issues. Prerequisites: ACCT 3010 (Grade C- or higher).

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.utahtech.edu/

Phone Number:

(435) 652-7500

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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