May 16, 2026  
2026 University Catalog Summer Version 
    
2026 University Catalog Summer Version
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ACC 466 - Governmental and Not-for-Profit Accounting

3 credits
BUS 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.
When Offered: Any semester

Prerequisite(s): ACC 220 BUS 220  and BUS 362 /ACC 362  
Co-requisite(s): None



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