2024-2025 Undergraduate Catalog
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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 3310 with a grade of C or higher
Cross-leveled: ACCT 7615
Hours: 3
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