Accounting for Government and Non-Profit Organization (2 Credits)

Learning Outcomes:

Explain the characters and types of government and nonprofit organization; Explain the objective, characteristic and types of financial statement for government and nonprofit organization; Demonstrate the accounting process of government and nonprofit organization; Prepare a financial statement of government and nonprofit organization

Topics:

1. Environment and characteristics of government and nonprofit organization
2. Financial reporting standard for government and nonprofit organization
3. Types, activity and funding of University and Public Hospital
4. Goal and characteristics of University and Public Hospital accounting
5. Revenue accounting of University and Public Hospital
6. Illustration of University and Hospital accounting
7. Budgeting for Central and Local Government
8. Accounting System for Central and Local Government and Financial Reporting for Local and Central Government