ACC 423 - Fundamentals of Governmental and Not-for-Profit Accounting

(Formerly BUS 423). BBA admission, ACC 321. (3).

Accounting cycle; governmental accounting; budget process; principles of fund accounting; accounting for educational institutions, health care and welfare organizations; use of accounting data. Current issues in Federal, state, and local governmental accounting and budgetary issues. Graded ABCDE. [“”]