May 27, 2024  
2023-2024 Undergraduate Catalog 
2023-2024 Undergraduate Catalog

ACCT 413 - Gvt & Institutional Acct

3 Credits

(Fall, Spring)
Prerequisite(s): ACCT 311. This course emphasizes the concept and use of funds in accounting for nonprofit institutions. The basis of accounting for municipal and other governmental units, with emphasis on fund accounts, and the related budgetary and encumbrance procedures, also will be discussed.