5549 – Accounting and Disclosure for Not-for-Profit Entities

3 credits. Lecture.

Elective

Accounting for nonprofit organizations (NFPs), including educational institutions, hospitals and other healthcare entities, and civic and cultural organizations, is substantially different than for-profit entities. This course will examine topics relating to preparing and using financial statements for NFPs, including accounting, audit, and disclosure requirements and selected issues relating to government grants awarded to NFPs.