ACCT 3300 - Non-profit and Government Accounting

3 hours

Prerequisites: ACCT 3002 with a grade of C- or better
This course introduces the fundamentals of accounting and finance associated with governmental and nonprofit organizations. It emphasizes the issues related to fund accounting including general and special revenue funds, debt service funds, capital project funds, internal service funds, and enterprise and fiduciary funds. Topics include budgeting and budgetary accounts, accounting for various funds, the general fixed assets group of accounts, the financial reporting process, and application of the principles of fund accounting in specific areas.