ACC 580 - Advanced Governmental and Nonprofit Accounting and Financial Reporting

(Formerly MGT 523). ACC 530 or ACC 321, and graduate standing. (3).

Comprehensive study and analysis of accounting practices of government and nonprofit entities. Includes the accounting cycle; government accounting; budget process; principles of fund accounting; accounting for education institutions and health care and welfare organizations; use of accounting data. Coursework requirements include research of governmental and nonprofit financial reporting issues.