Course title

Governmental Accounting and Accounting of Non-profit Organizations

Code

ACC 420

Professor

Prof. Zoran Minovski, PhD

Upon completion of course instruction and successful passing of the examination, students should be able to:

• Prepare quality accounting records in government and non-profit organizations;
• Can apply International Public Sector Accounting and Auditing Standards and Code of Ethics;
• Provide information on budget and fund accounting;
• Develop analytical capability for state financial reporting;
• Prepare financial statements of state and non-profit entities.

1. • State and non-profit accounting;
2. Principles of State Accounting and Reporting;
3. State financial reporting;
4.  Financial reports of state and non-profit organizations;
5. Accounting for fixed assets and long-term debt groups;
6. Fund Accounting;
7. Budgeting, budgeting and reporting;
8. Determining the costs for state and non-profit organizations;
9. Accounting and reporting for government and non-profit organizations;
10. State audit.