GOVERNMENTAL ACCOUNTING IN THE UNDERGRADUATE CURRICULUM.
The article focuses on governmental accounting in the U.S., which offers the greatest opportunity for public service. Collectively, the federal government with its various agencies and the states with their many political sub-divisions comprise the greatest users of accounting today. Governmental accounting is one of the most popular accounting courses at the University of Miami in Florida. Two courses are offered one on the elementary level, and another on the advanced level. The State Board of Accountancy in New Jersey has given governmental accounting an added importance by requiring its chief public accountant candidates to take a special examination in governmental accounting before the certificate will be awarded to perform municipal audits. Similar rules are in effect in Kansas and Oregon. Governmental accounting is helpful to those preparing to become auditors, comptrollers, or chief accountants of a municipality, county, state, or in a U.S. Accounting Office. An acceptable score on the American Institute of Accountant's orientation tests would prove helpful.
- DOI
- 10.2308/tar-7060767
- Volume
- 30 (2)
- Pages
- 290-292
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref