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Sep 07, 2024
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ACCT 506 - Governmental Financial Management Credits: 3
This course covers the theory and practice of state and local government finance in the United States. While the federal government plays a central role, the issues confronting states and local governments require special accounting focus. This course explores state and local financial analysis (including major areas of spending such as education, Medicaid, physical infrastructure, and employee retirement obligations), accounting for and reporting state and local revenue sources (including property, income, sales, and business taxes, and non-tax revenues including grants), and the analysis of spending state and local funds on such subjects as educational access and affordable housing. Admission to the EOU graduate school and admitted into the MS Accounting program is required.
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