ACC 108 Governmental Accounting
This course is designed for students interested in governmental and nonprofit organizations. It includes the description and application of general accepted accounting principles and financial reporting requirements for nonprofit entities such as state and local governmental units, public colleges and universities, hospitals and welfare organizations. Students also learn the unique characteristics of audits of government and not-for-profit entities. 12 (3 lecture hours) Prerequisite: ACC 103 with a minimum grade of C or equivalent