ACCT 421

Financial Accounting in Government and Non-Profit Organizations

California State University San Marcos · UGRD · Fall 2026

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Focuses on financial accounting in government and non-profit organizations. Includes an introduction to cash-based accounting as well as principles of fund accounting, budgeting, accounting, and analysis of financial statements. The general fund and special funds will be covered. Enrollment Restrictions: Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration - i.e. attained business status). Prerequisite(s): ACCT 302 and ACCT 307 with a grade of C (2.0) or better.

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Class #california_san_marcos-0013Fall 2026UGRD2 credits
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