ACCT 243 - Government and Not-for-Profit Accounting
Examination of accounting principles unique to governmental and not-for-profit organizations. Topics include the operation of the governmental funds and account groups, the GASB and FASB Standards, and the accounting for not-for-profit entities such as hospitals, colleges and universities. International perspectives and ethical issues are integrated throughout.
Prerequisite(s)/Course Notes: ACCT 124 or 224, or approved equivalent. Open only to matriculated graduate students in the Frank G. Zarb School of Business and in other Schools at Hofstra where appropriate. Credit given for this course or ACCT 126, not both. See specific program requirements.