ACCT 370 - Accounting for Governmental and Not-for-Profit Entities

Units: 3
Introduction to distinctive characteristics of accounting and financial reporting for governmental and not-for-profit entities. Topics include modified accrual basis, fund-based accounting, budgetary accounting, government reporting model, and net assets in not-for-profit organizations.

Prerequisites: ACCT 312 with grade C or better.
Equivalent Quarter Course: ACCT 3280.
Possible Instructional Methods: Entirely On-ground, Entirely On-line.
Grading: A-F grading only.