ACC340 Governmental and Not-for-Profit Accounting

This course covers financial reporting for governmental and non-profit entities, accounting and reporting for state and local governments; accounting for governmental operating activities, capital assets and capital projects, long-term liabilities and debt service, business-type activities, fiduciary activities (agency and trust funds, auditing of governmental and not-for-profit organizations), agency and trust funds, analysis of governmental financial performance; and accounting for not-for-profit organizations, not-for-profit organizations (regulatory, taxation and performance issues), as well as accounting for colleges and universities, and accounting for healthcare organizations.

Prerequisites

ACC161