ACCT 403 - Accounting for Governmental and Nonprofit Entities (3)

Fund accounting as applied to governmental and nonprofit entities; state and federal governments, municipalities, hospitals and universities. Budgets, tax levies, revenues and appropriations, expenditures and encumbrances, various types of funds and accounting statements.

Prerequisites: ACCT 301B with a “C” (2.0) or better; BUAD 301 .