ACC 273 - Governmental and Nonprofit Accounting

3 Credits, 3 Contact Hours (3 lec.)

Accounting practices and procedures used in governmental and not for profit organizations. Includes accounting and financial reporting at the governmental-wide level as well as the fund level, including long term liabilities and debt service, business type activities of state and local governments. Also includes accounting and financial reporting for the nonprofit sector, with an emphasis on accounting for net assets with and without donor imposed restrictions.

Prerequisite(s): ACC 211