ACC 489 - Accounting for Not-For-Profit Entities

Institution:

SUNY College at Brockport

Subject:

Description:

Prerequisites: ACC 283 and ACC 386. Examines the unique accounting characteristics of governmental and not-for-profit entities. Course content includes basic coverage of funds and fund accounting, as well as theory and procedures from GASB statements, including implementation of GASB standard No. 34. Students are introduced to the basic accounting procedures related to various funds, legally required budgetary accounts, financial statement preparation, proper footnote disclosure, and other reporting issues. 3 Cr.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.brockport.edu

Phone Number:

(585) 395-2361

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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