2011-2012 Walden University Catalog (December 2011) 
    
    Dec 07, 2022  
2011-2012 Walden University Catalog (December 2011) [ARCHIVED CATALOG]

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ACCT 4001 - Government and Nonprofit Accounting


(5 cr.) This course reviews the measurement and reporting principles for governmental and non-profit organizations. The concepts of fund accounting, budget and control issues, and revenue and expense recognition are discussed. Financial statement presentation for each type of organization, fund, and account group is emphasized. The course uses the Financial Accounting Standards Board’s Accounting Standards Codification and pronouncements of the Government Accounting Standards Board. (Prerequisite(s): ACCT 3005.)



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