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Nonprofit Accounting (ACC 258)
Term: 2023-2024 Spring Semester
ACC 258 Nonprofit Accounting3 Credits (3 Lecture 0 Lab 0 Shop)3 Hrs/Wk (3 Hrs. Lecture) *15 wksThis course introduces students to the specialized accounting principles applicable to federal, state, and local governments and other nonprofit organizations, with an emphasis on fund accounting principles used in the recording of assets, liabilities, equity, revenues, and expenditures. It also covers the analysis and interpretation of financial statements for governmental and nonprofit entities. Prerequisite: ACC 120