Government and Not-for-Profit Accounting
ACCT 625 | 3 Credits
Course Desc: Prerequisite: ACCT 610. An examination of governmental accounting standards and not-for-profit financial reporting standards governing U.S. public-sector and not-for-profit organizations. Discussion covers research, measurement, analysis, and reporting, as well as similarities and differences among accounting rules for diverse entity types and the rationale for the accounting standards governing each type. Focus is on developing competencies in systems and process management. Environmental, social, and governance (ESG) factors are considered. Activities include analyzing U.S. and state government data and creating visualizations to assist others in making better-informed decisions.
