PA 569 Govt/NFP Acctg & Budgeting

This course is designed to allow students an opportunity to explore the foundation of government and non-profit accounting theory from a management perspective. Students will analyze and apply Generally Accepted Accounting Principles established for governmental and non-profit organizations and will become familiar with building basic fund-based financial statements. This course will also examine the budgeting policies and practices of not-for-profit and governmental organizations. Budgeting techniques will be addressed as will theories of fiscal policy.