Catalog Details

Course Catalog

BU5590 - Budgeting and Fund Accounting

Credits: 3

The basics of fund accounting and modified accrual basis are explored by looking at the different fund purposes, typical transactions, and examples of government reporting and disclosure. This course covers the core concepts, principles, and financial reporting for government and not-for-profit accounting, which varies significantly from financial accounting used in public and private financial reporting. Prerequisite: BU 5190.