PADM 5890 - Accounting and Financial Reporting by Nonprofit Organizations

A study of the accounting and financial reporting standards applicable to nonprofit organizations. Primary topics in the course include an overview of the fund structure used by different types of nonprofit organizations, basic fund accounting entries, and a review of financial reporting models for nonprofit organizations. Additional topics to be studied include budgeting and financial analysis techniques, applicable internal controls components, as well as the organization’s relationship with internal and external auditors.

Credits 3 hrs.

Notes:
Open to Upperclass and Graduate Students. Undergraduates with junior or senior status and 12 hours of course work in appropriate major fields may enroll in 5000-level courses with prior approval of the student’s advisor or consent of the program director.