May 18, 2022  
2016-2018 Graduate Catalog 
    
2016-2018 Graduate Catalog [ARCHIVED CATALOG]

AC 6810 - Non-Profit Accounting


(2)

The study of not-for profit entities will take into account the differences between financial reporting and not-for-profit reporting. The course will examine the accounting techniques related to colleges and universities, state and local governments and non-profit organizations in general. The course will take into account the latest authoritative ruling from the Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), Financial Accounting Standards Advisory Board, Internal revenue Service (IRS), Office of Management and Budget and Government Accountability Office.