ACCT 440 - Partnership,Governmental and Not-for-Profit Accounting

Institution:

Bluefield State University

Subject:

Description:

Accounting principles and practices as applied to problems connected with partnerships and governmental and not-for-profit accounting. Topics covered include: partnership formation and operation; dividing income; admitting new partners; retiring partners; partnership liquidations; specialized problems relating to governmental and not-forprofit entities; funds and the fund structure; basis of accounting used; inter-fund transactions; financial reporting; state and local governments; educational institutions; health care organizations; and other not-for-profit organizations. PR: ACCT 302.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bluefieldstate.edu

Phone Number:

(304) 327-4000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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