ACNT 2330 - Governmental and Not-For-Profit Accounting

Credit Hours: 3
Contact Hours - Lecture: 3
A study of basic fund accounting and financial reporting concepts for governmental and not-for-profit entities. Students will understand the difference between not-for-profit and for-profit entity accounting; and apply accounting and financial reporting principles as they relate to governmental and not-for-profit entities. The student will prepare budgets and financial statements for government and non-profit organizations. This course meets the qualifying educational credit required for the CPA examination and is part of the Accounting Advanced Technical Certificate (ATC). This course is for students who possess a Bachelor’s degree.
Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4) Completion of ACNT 2303 or ACNT 1371, department approval required.
Student Learning Outcomes
1 - Explain the difference between not-for-profit and for-profit entity accounting. 2 - Apply accounting and financial reporting principles as they relate to governmental and not-for-profit entities.