ACCT 479 - Advanced Accounting II

3 Credits; 3 Class Hours
This course will cover additional topics in the theory of accounting. Other topics include liquidations, fiduciaries, estates, and trusts, accounting for non-profit organizations, with emphasis of governmental agencies. Topics of interest include fund accounting, reporting and measurement processes for income and statements of financial position. Types of non-profit organizations including hospitals, charitable organizations, and institutional entities, current accounting issues and problems are studied. Selected readings from recent publications and recent pronouncements of the FASB, and the GASB will be reviewed.

Pre-requisite(s): ACCT 312 and ACCT 477

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