| Date: |
March 8, 1999
8:30 a.m. to 5:00 p.m. (registration
begins at 8:00 a.m.) |
| Objective: |
To provide for and improve
understanding of basic concepts of college and university accounting and
financial reporting, generally accepted accounting principles (GAAP), and
pronouncements of the Governmental Accounting Standards Board (GASB) as
they relate to the North Carolina financial reporting environment. |
| Content: |
-
Overview of accounting and financial
reporting for colleges and universities.
-
Current financial reporting
problems.
-
New GASB reporting model for
colleges and universities.
-
Recent pronouncements.
-
Other issues.
|
| Instructor: |
Mary Fischer, Ph.D., a professor
of accounting at the University of Texas at Tyler, will present this seminar.
Dr. Fischer has written a wide array of articles on accounting education,
cash flow, fund accounting for colleges and universities, unrelated business
tax, and financial administration. She currently serves as the president
of the Southwest American Accounting Association and is a member of the
NACUBO Accounting Principles Council. In addition, Dr. Fischer develops
and writes the weekly accounting tutorial on the NACUBO's Internet website. |
| Course Materials: |
Each attendee will receive
a course book at the seminar. |
| Advance Preparation: |
None. |
| CPE Credit: |
The course is designed to
provide 8 hours of CPE credit. |
| Prerequisites: |
Fiscal staff of State agencies
and institutions. |
| Experience Level: |
Introductory. |