BUA420 : Accounting for Governmental and Not-for-Profit Entities

The course examines accounting topics specific to no-for-profit entities and various governmental units.  Emphasis is placed on the recording of usual transactions, form and content of reports, and analysis of external reports.  Readings, projects, lectures, and/or discussion will be used to illuminate current topics of special interest or concern in accounting.  A study of financial accounting and reporting issues involving business combinations and other current accounting issues could also be topics presented in this course.