ACCT 327 - Government and Fund Accounting

Credits: 3
When Offered: Spring, even years
Prerequisite(s): ACCT 212, ENGL 101, ENGL 102 and COMM 105 or ENGL 101H and ENGL 102 with a minimum grade of “C.”

This course provides the accounting major with an In-depth coverage of the fundamental accounting principles applicable to government, hospitals, schools and other nonprofit organizations. Topics include budgetary accounting, and the analysis and interpretation of nonprofit financial statements. Pronouncements of the Governmental Accounting Standards Board (GASB) will be emphasized.