ACC 3200 - Governmental Accounting

3(3 + 0)

Prerequisite: MTH 1110 or MTH 1310 or MTH 1400; and ACC 3300

This course is a study of generally accepted accounting principles and financial reporting used by state and local governmental units. This includes achieving an understanding of fund accounting and inclusion of budgets within the accounting systems. A study of accounting and financial reporting of colleges, hospitals, voluntary health and welfare organizations, and other not-for-profit institutions is included.