AC 416 - Governmental and Non-Profit Accounting

This course examines accounting for public health, nonprofit, and governmental entities. Topics include fund accounting, budget and control issues, and revenue and expense recognition for governmental agencies. It identifies the fundamental principles of financial management for non-profit and governmental organizations. This course outlines the framework for students to access and apply financial and managerial decision making effectively. Semester Credit Hours: 3.00 Contact Hours: 45/0/0/45 Prerequisite: AC 330 Intermediate Accounting II. Corequisite: None.