ACC420 — Governmental and Nonprofit Accounting
ACC 420 - Governmental and Nonprofit Accounting ACC 420 - Governmental and Nonprofit Accounting Description: Concepts and techniques of fund accounting and the financial reporting for governmental and not-for-profit entities ACC 115 , ACC 131 , ACC 132 , BSA 131 , BSA 228 , ECN 232 , and ECN 236 Recommended Preparation: ACC 117 and ACC 234 Lecture: 3 Lab: 0 Course Content: Overview of financial reporting for state and local governments Modified accrual accounting Accounting for general and special revenue funds Accounting for other governmental fund types Fiduciary (trust) funds Government-wide statements, capital assets, and long-term debt Accounting for private not-for-profit organizations College and university accounting Accounting for hospitals and other health care providers Auditing, tax-exempt organizations, and evaluating performance Financial reporting by the federal government Learning
Prerequisites: ACC115, ACC131, ACC132, BSA131, BSA228, ECN232, ECN236, ACC117, ACC234