ACC 343 - Not-For-Profit and Governmental Accounting

Semester Hours: 2

This course will undertake an examination of accounting standards and processes for governmental and not-for-profit entities. The differences between accounting for not-for-profit entities and for-profit entities will be explored. Students will engage in an in-depth study of fund accounting and the budgeting process. A discussion of the financial reporting required for governmental and not-for-profit entities and their responsibilities to community stakeholders will be a central theme throughout the course.

Prerequisite: ACC 202
When Offered: Alternating Years