ACC 316 - Governmental and Not-For-Profit, Accounting
Credits: 3 This course provides a focus on accounting systems and processes unique to noncommercial enterprises. Emphasis is placed on accounting, reporting, and analysis of organizations whose primary purpose is to provide services. The course addresses the changing financial reporting environment in the non-for-profit sector of business as well as in government. Attention is given to issues both in external financial reporting and in managerial accounting analysis.