Government Accounting

This course aims to introduce students the accounting and finance for state and local governments, and not-for-profit organizations such as universities, hospitals, religious entities. Students will learn governmental fund accounting and government-wide financial statements in this course, including government accounting standards, budgetary accounting, operating activities accounting, general capital assets and capital project accounting, general long-term liabilities account group and debt service accounting, proprietary fund accounting, fiduciary fund accounting, preparation of government financial reporting, analyses of government financial performance, government auditing, government budget and cost control, university accounting, hospital accounting and other not-for-profit accounting.?This course is suitable for students having taken financial accounting and managerial accounting and prepare the CPA exam and public officers exam.