This course focuses on the fundamentals of fund/nonprofit accounting. It prepares students to apply basic governmental accounting principles and prepare financial statements for fund/nonprofit organizations.
- Describe governmental entities.
- Describe not-for-profit entities.
- Analyze governmental budgetary accounting.
- Explain encumbrances.
- Explain modified accrual accounting.
- Analyze various funds.
- Journalize various fund activities.
- Describe GASB standards.
- Explain various fund classifications.