ACCT 4240 - Governmental Accounting

Description

This course is a study of financial accounting and reporting for state and local governments as well as other not-for-profit entities with an emphasis on fund accounting. (3-0-3)

Learning Objectives

• Demonstrate their understanding of the use of funds by working homework problems and correctly answering exam questions.
• Demonstrate their understanding of budgetary considerations by working homework problems and correctly answering exam questions.
• Demonstrate their understanding of general and special revenue funds by working homework problems and correctly answering exam questions.
• Demonstrate their understanding of capital projects, debt service, and permanent funds by working homework problems and correctly answering exam questions.
• Demonstrate their understanding of federal government and reporting by working homework problems and correctly answering exam questions.
• Demonstrate their understanding of accounting for not-for-profit organizations by working homework problems and correctly answering exam questions.