ACCTG 046 - Governmental Accounting II

    Recent Professors
    Chiasheng Hsu
    Recent Semesters
    Spring 2027
    Class Size
    Not published
    Difficulty
    5.7Moderateout of 10
    Credits
    3
    Prerequisite
    Accounting 045.
    Spring 2027 Sections
    View Spring 2027 sections of ACCTG 046
    Transfers To
    Not transferable
    Description
    This course is a continuation of Accounting 045. It provides intense study of the accounting and financial reporting procedures for government and not-for-profit sectors. Promulgated accounting standards, conceptual 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 governments and not-for-profit entities. Course emphasis is on proprietary, fiduciary, and not-for-profit fund accounting as well as financial reporting, auditing, budgeting, and performance measures.
    Usually Held
    Tue 6:50pm–10:00pm