BADM 644-01, Governmental Accounting, Fall 2009

Abstract

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.