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PAA 501 Accounting for Government, Health Care and Nonprofit Entities

Students with accounting backgrounds may apply for waiver of requirement.

Course Description: This is a basic course for students with a limited background in accounting. Emphasis will be placed on the development of basic accounting, concepts, and techniques, the difference between public and private sector accounting and applications of accounting concepts to government, health care, and nonprofit institutions. The course will provide an overview of financial cost, and managerial accounting. Topics to be included are: reading financial statements, governmental fund and nonprofit accounting, operating and capital budgets, general fixed assets and long-term debt, account groups, and government accounting standards. Emphasis will be placed on the role of accounting in management decision making and organizational control.


3 credits