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Dec 04, 2024
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ACC 416 - Accounting & Reporting for Governmental & Not-for-Profit Entities3.0 Credits
Prerequisites: ACC 122 with a grade of C- or higher.
This course covers the theoretical foundation, concepts, and principles underlying financial statements of state and local governments and nongovernmental not-for-profit organizations. The course also covers generally accepted accounting principles dealing with measurement focus and basis of accounting, fund accounting concepts and applications, and budgetary accounting for state and local governments.
LEC 45 Contact hours
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