AC 335

Governmental and Not-for-Profit Accounting

An exploration of the characteristics and types of governmental and not-for-profit organizations, their accounting systems and financial reporting requirements, and the sources of accounting principles for these organizations. Particular emphasis is given to fund accounting and Comprehensive Annual Financial Reports (CAFR). (This course is taught every other year in the spring semester, alternate years to Accounting 436), Prerequisites: Accounting 330.  Credit, 3 hours