ACCT 440 - Governmental and Not-for-Profit Accounting

Lecture Hour(s): 3
Lab Hour(s): 0
Credit Hour(s): 3

Accounting principles and practices as applied to problems connected with partnerships and governmental and not-for-profit accounting. Topics include accounting for partnerships; specialized problems relating to governmental and not-for-profit entities; funds and the fund structure; financial reporting for state and local governments, educational institutions, health care organizations, and other not- for-profit organizations.

Prerequisite(s): ACCT 302 or Permission of Instructor.