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Institution:
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Dowling College (Closed)
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Subject:
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Description:
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3 credits This course deals with accounting for not-for-profit entities. The fund theory is the foundation of the course. Areas covered include the seven funds and two account groups currently used, special accounting and auditing problems, standards of financial reporting, and uses of financial reports; together with the impact of GASB 34 and the U.S. GAO Yellow Book. The course is concerned with government, hospitals, colleges, and other not-for-profit entities. Prerequisite: ACC 3072N. Offered: 2008 - 2010.
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(631) 244-3000
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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