ACCT 4315 - Governmental Accounting and Auditing

This course teaches upper level accounting students accounting and reporting for state and local governments and basic coverage of accounting for other types of non-business entities. The course covers fund accounting concepts and practices as well as government-wide financial reporting and the relationships between the two. Journal entries, financial statement preparation, internal controls, and auditing government and not-for-profit entities will be presented.

Prerequisite/Corequisite:
Prerequisites: Admission to Upper Division and ACCT 3320 with a grade of C or higher

Hours:
3