Studentswill need an internet connection. Students should have a microphone for their computer (less than $10 expenditure) and a web cam. (as little as $4 to $10 dollars on the web.)
Governmental Accounting: (1) To provide knowledge of the various funds and groups of accounts utilized in governmental accounting and the accounting principles followed in each.
(2) Understanding financial reporting for governmental entities, prescribed by GASB 34, with emphasis on the CAFR - the Comprehensive Annual Financial Report.
Not-For-Profit Accounting: (1) Nuances in not-for-profit accounting, notably contributions and restricted funds. (2) Financial reporting for not-for-profits.