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    Oct 07, 2022  
American University Catalog 2022-2023 
    
American University Catalog 2022-2023

ACCT-560 Governmental and Not-for-Profit Accounting (3)


Accounting and financial reporting concepts and standards applicable to local, state, and federal governments, and non-profit entities such as colleges and universities, health care entities, and voluntary health and welfare organizations. Emphasizes the nature of governmental organizations and their financial characteristics and differences in reporting standards from the private sector. Financial management and audit issues particular to non-profits are also discussed. Prerequisite: ACCT-340  or ACCT-607 .