An overview of the accounting principles, procedures, and reporting for governmental and not-for-profit entities. Topics covered include
accounting for state and local governments, operating statement accounts, budgetary accounting, general capital assets, long-term
liabilities and debt service, college and university accounting, and health care accounting. The course will stress comparisons between
governmental accounting and corporate accounting to strengthen the students’ understanding of the conceptual bases of each.
Prerequisites; Completion of Core courses.