ACCOUNTING FOR NON-PROFIT ENTITIES.

Catalog description

Pre-requisites: ACCT 251 . Concepts, principles, and procedures of fund accounting and accounting for not-for-profit entities. Emphasis on accounting principles and budgetary control, financial reporting, and auditing for effective financial administration of governmental and other non-profit entities. Explores the accounting-related problems for such organizations as governmental units, charitable and voluntary health and welfare organizations, and revenue-generating, service-or-product providing organizations.