Graduate Catalog 2021-2022

ACC 760 Government and Not-For-Profit Accounting

3 hours; 3 credits. The principal focus of the course is on the discussion and analysis of accounting for state and local governments and other not-for-profit institutions such as universities, hospitals, and voluntary health and welfare organizations. Topics discussed will include budgetary accounting, fund accounting, account groups and financial statements. Prerequisite: ACC 600