AC 5620 - Government and Non‐Profit Accounting

This course discusses the special characteristics and the environment of government and non-profit organizations. The discussion encompasses the accounting peculiarities, as well as the process and procedures of preparing Financial Statements for these entities. Appropriate internal controls, financial analysis, authoritative justifications, accountants’ Code of Conduct, and compliance with pertinent laws and regulations are covered. Prerequisites: AC 5230 Credits: 4