May 09, 2025  
2020-2021 Academic Catalog 
    
2020-2021 Academic Catalog [ARCHIVED CATALOG]

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ACCT 6378 Governmental and Not-for-Profit Accounting


Cr. 3
Semester Credit Hours: 3
Class Hours Per Week: 3
Additional Laboratory or Activity Hours Per Week: 0
Course Level: Graduate

Prerequisite(s): ACCT 2301  and ACCT 2302 , or equivalent
The objective of this course is to explore the GAAP and financial reporting standards for state and local governments and nonprofit organizations. This course covers government accounting, budget preparation and control, fund accounting, debt and fixed asset accounting, financial and compliance reporting, and various other accounting concepts applicable to governmental and nonprofit accounting. Course Fee Graduate Business Fee - $75 per semester credit hour



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