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ACCT 484. Governmental and Not-For-Profit Accounting

Credits: 3
Department: Accounting
Description: Fund accounting as applied to governmental and not-for-profit entities.
Semester Offered: Fall
Grading Method: ABCDF
Additional Information: Prereq.: "C" or better in 382 or permission of instructor.

Student Learning Outcomes

1. Identify and interpret fundamentals of fund accounting principles and practices.
2. Apply the critical elements that make up governmental accounting and reporting.
3. Assess the nuances involved in accounting and reporting for state and local governmental entities (SLGs) and various types of not-for-profit organizations (NPOs).
4. Apply appropriate use of fund accounting for SLGs and NPOs.

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