AC 430 Accounting for Non-Profit Institutions

Comprehensive survey of governmental and other non-profit institution accounting as it relates to budgeting, cost accounting and financial reporting. Statutory influences which direct and control operation funds, bonded debt, fixed assets, investments, revenue and expenditure classification, general property taxes, and inter-fund relationships are subjected to detailed study.

Credits

3

Prerequisite

AC 313 (C- or higher).

General Education