May 07, 2021  
2021-2022 Catalog 
    
2021-2022 Catalog
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   ACC 416 - Accounting & Reporting for Governmental & Not-for-Profit Entities

3.0 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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