Dec 03, 2024  
2024-2025 Undergraduate Catalog 
    
2024-2025 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.