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ACC 635 Advanced Public Sector Accounting (3)

Provides the tools necessary for understanding the principles of fiscal accountability and reporting in governmental and non-for-profit organizations.

Pre: 415

A minimum of at least C- or better is required

Subjects:

  • Sources of financial reporting standards:
    • government and
    • not--for-profit entities
  • Defining the reporting entity:
    • state and local governments,
    • public corporations and
    • private not-for-profit entities
  • Fund accounting:
    • general funds,
    • special revenue funds,
    • capital project funds,
    • debt service funds,
    • government-wide financial statements,
    • government-wide disclosures,
    • special assessments fund,
    • internal service funds,
    • enterprise funds,
    • fiduciary funds, and
    • inter-fund transfers involving all of the above.
  • Budgeting:
    • appropriations,
    • program budgeting,
    • cash planning,
    • cash control
  • Cost accounting in a governmental and not-for-profit setting:
    • direct costs,
    • indirect costs, and
    • governmental cost accounting standards.
  • Specialized accounting environments:
    • college and university accounting,
    • health care entities,
    • voluntary health and welfare organizations,
    • other non-for-profit entities,
    • federal agencies.
 
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