Nov 14, 2024
OHIO University Undergraduate Catalog 2021-22

ACCT 4500 - Accounting for Non-Business Entities and Contemporary Professional Issues


Accounting theory for governmental and nonprofit organizations: financial reporting; fund accounting; budgeting and control; contemporary accounting issues.

Requisites: ACCT 3040 and (Jr or Sr)
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Students will acquire fundamental understanding of accounting and auditing issues relating to Federal Government entities and programs.
  • Students will acquire fundamental understanding of accounting and auditing issues relating to Not for Profit and similar entities.
  • Students will acquire fundamental understanding of accounting and auditing issues relating to State and Local Government entities.
  • Students will acquire fundamental understanding of accounting and auditing issues relating to contemporary professional issues.
  • Students will acquire fundamental understanding of accounting and auditing issues relating to public and similar entities.
  • Students will acquire fundamental understanding of accounting and auditing issues relating to regulated and similar entities.


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