ACT 4600 Governmental and Non-Profit Accounting
A study of fund accounting as it applies to state and local governmental bodies, colleges and universities, health care organizations, and other non-profit organizations. Emphasis is placed on the generally accepted accounting principles and applications thereof as promulgated by the Governmental Accounting Standards Board and the Financial Accounting Standards Board resulting in the preparation and analysis of the comprehensive annual financial reports.
Prerequisite
Recommended
ACT 2220 Principles of Accounting II,
ACT 3120 Intermediate Accounting II (may take concurrently) and
ACT 3310 Cost Accounting.
Offered
This course is offered during the spring semester on alternate years when needed.