ACFI 825 (01) - Ethics and Non-Profit Accounting

This course aims to: (1) increase students understanding of, and sensitivity to, ethical issues in accounting and (2) provide a foundation for the conceptual and practical issues surrounding accounting for not-for-profit entities. Ethics topics include:ethical reasoning and cognitive processes, business ethics and corporate governance, ethics in accounting judgments and decisions, and legal/regulatory/professional responsibilities of accountants. Not-for-profit accounting topics include: planning, budgeting, accounting, and internal and external financial reporting for not-for-profit entities.