The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
Back to Top
Content Site Search
    University of North Georgia
   
 
  Sep 19, 2017
 
 
    
2017-2018 Undergraduate Catalog

ACCT 4315 - Governmental Accounting and Auditing


This course teaches upper level accounting students accounting and reporting for state and local governments and basic coverage of accounting for other types of non-business entities. The course covers fund accounting concepts and practices as well as government-wide financial reporting and the relationships between the two. Journal entries, financial statement preparation, internal controls, and auditing government and not-for-profit entities will be presented.

Prerequisite/Corequisite:
Prerequisites:  Admission to Upper Division and ACCT 3320 with a grade of C or higher

Hours:
3