The objective of Accounting 5030/7030 is to acquaint accounting majors and other 
students of management with the process of identifying, measuring, analyzing, 
interpreting, and communicating information primarily to outside users of financial 
information from both business and non-business organizations.  In particular, the 
course will concentrate on the understanding of financial accounting techniques and 
practices for non-business entities, including state and local governments and 
private not-for profits.  The course also provides students with an understanding of 
the application of accounting theory to complex business entities, including 
accounting for mergers and acquisitions and the measuring and reporting of equity 
investments.  The students will be evaluated on their conceptual understanding of 
these techniques and practices, as well as their ability to accurately apply these 
techniques and practices.

Accounting for State and Local Governments
     Budgetary Processes and Accounting for the General Fund
     Accounting for Capital Assets and Debt
     Accounting for Government Owned Business Enterprises

Financial Reporting by State and Local Governments
     Fund Basis Financial Statements
     Government-wide Financial Statements

Private Not-for-profit Organizations
     Purpose and structure of financial reporting for nonprofits
     Accounting for Colleges and Universities
     Accounting for Health Care Organizations

Accounting for Equity Investments
Accounting for Business Combinations
Consolidation of Investments in Domestic Subsidiaries
Consolidation of Investments in Foreign Subsidiaries