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ACCTG 316. Governmental and Nonprofit Accounting. 3 Credits.

Financial and managerial accounting concepts, theory and terminology related to state and local governmental entities and not for profit organizations including universities, health care organizations, voluntary health and welfare organizations and other not for profit entities. Analysis of actual municipal financial statements. Case studies, group work and/or class presentations emphasize application of theory to actual situations including ethical considerations.
P: Acctg 301 with at least a C grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Fall and Spring.