2017-2018 Graduate Catalog 
    
    Jan 02, 2025  
2017-2018 Graduate Catalog [ARCHIVED CATALOG]

ACCT 0631 - Municipal and Fund Accounting


Credits: 3

An overview of generally accepted accounting principles (GAAP) for non-for-profit and government agencies including FASB statements numbers 116 and 117, which have a significant impact on financial reporting for non-profit organizations. The goal is to come to a clear understanding of the accounting and financial principles required by GAAP, the limitations of GAAP financial statements, and what the implications are for the non-profit organization.