ACC 4120 - Government and Not-for-Profit Accounting

(3)

The characteristics of not-for-profit entities are analyzed and used to define the basic concepts of accounting for funds. Accounting and reporting principles applicable to governmental units, hospitals, schools and other nonprofit entities are discussed. (Formerly ACC 412)
Prerequisite(s): (ACC 311 or ACC 3110) with a minimum grade of 2.0 and major standing.