A study of the principles and practices of non-profit and governmental entities fund accounting. Topics include accounting concepts, application of generally accepted accounting principles to non-profit and governmental organizations. Total of 54 lecture. Includes coverage of pronouncements of professional accounting organizations and the Securities and Exchange Commission, as well as recognition and measurement of assets, liabilities, stockholders' equity, and earnings per share. Total of 54 lecture.
Instruction is given on an individualized basis using personal consultation with the student.
Subsequent enrollment in additional semesters will provide the student an opportunity for additional skill and competency development within the subject matter. Total of 27 hours laboratory. May be repeated three times. Instruction is given on an individualized basis using personal consultation with the student. Total of 54 hours laboratory required for credit, May be repeated three times.