Graduate Course Descriptions

The following directory lists the graduate courses which the University expects to offer, although the University in no way guarantees that all such courses will be offered in any given academic year, and reserves the right to alter the list if conditions warrant. Click on the links below for a list of courses in that subject area. You may then click “View Classes” to see scheduled classes for individual courses.

5559. Accounting and Auditing for Governmental Entities

3.00 credits

Prerequisites: Department consent.

Grading Basis: Graded

Provides students with an understanding of how the characteristics and unique objectives of government entities are manifested in the accounting standards, audit risk and disclosure requirements. Topics addressed include the purpose of the various governmental financial statements, basis of accounting, measurement, audit focus, risk, fund types, and financial statement disclosures.

No classes found.