BUS 466 - Governmental & Not-for-Profit Accounting

3 credits
ACC 466

This course provides students with knowledge of the specialized accounting principles applicable to state and local governments and not-for-profit organizations. An emphasis is placed on budget & control issues and fund accounting and how it applies to the recording of assets, liabilities, equity, revenues, and expenditures. Other areas covered include the analysis and interpretation of the financial statements of government and not-for-profit organizations.
Prerequisite(s): ACC 220/ BUS 220 and ACC 362/BUS 362