ACC 5240 - Government and Not-for-Profit Accounting

(3 credits)

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 524.

Prerequisite(s): Student must be admitted to the Master of Accounting program.

Course revisions made after the Graduate Catalog publication date will be posted in the Graduate Catalog Addendum.