Recent ProfessorsNot yet assignedRecent SemestersNo scheduled sections on recordClass SizeNot publishedCredits3PrerequisiteAccounting 045. Transfers ToNot transferableDescriptionThis course is a continuation of Accounting 045. It pro- vides intense study of the accounting and financial reporting procedures for government and not-for-profit sectors. Promulgated accounting standards, concep- tual issues, and special topics are examined. This class further explores the updates of financial reporting model and related FASB Codification topics with references to real world institutions, ranging from state and local gov- ernments and not-for-profit entities. Course emphasis is on proprietary, fiduciary, and not-for-profit fund account- ing as well as financial reporting, auditing, budgeting, and performance measures. 