ACC 431 Not-for-Profit Accounting

The course introduces the underlying accounting concepts, methods of accounting and financial statement preparation for state and local governments and other not-for-profit organizations such as charities, universities and colleges, and health care organizations. Accounting standards and procedures for these types of organizations are significantly different from those of for-profit organizations, and this course provides the student with the ability to prepare, read and understand financial statements of not-for-profit entities.

Credits

4

Prerequisite

ACC 320.

Offered

fall and spring semesters