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ACCT 4063 Governmental and Nonprofit Accounting

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This ACCT 4063 Governmental and Nonprofit Accounting course introduces the basics of accounting and finance related to governmental and non-profit-making organizations. It emphasizes the problems associated with fund accounting and general and special revenue funds, debt service funds, capital project funds, internal service funds, and enterprise and fiduciary funds. It emphasizes the problems associated with web quality accounting as well as unrestricted web assets and restricted web assets (temporarily and for good restricted). An in-depth review of the entire preparation of economic statements for each governmental and non-profit-making organization could be a core construct within the course.

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