AC 473+ - Govt and Not-for-Profit Accounting

Institution:

Georgian Court University

Subject:

Description:

An examination of the accouting used by governmental and not-for-profit organizations. Covers such topics as governmental budgets, use of encumbrances, the five Governmental Funds, the two Proprietary Funds, the Fiduciary Funds, the General Fixed Asset Group of Accounts, the General Long-Term Debt Group of Accounts, and related research. Stress placed on the absence of a profit motive and accountability or stewardship of resources entrusted to public officials. Prerequisites: AC272; AC273. 3 credits.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.georgian.edu

Phone Number:

(732) 987-2200

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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