ACC 360 - Government and Not-for-Profit Accounting

Institution:

CUNY Borough of Manhattan Community College

Subject:

Description:

This course introduces the theory and concepts underlying financial accounting, control and reporting in governmental and not-for-profit organizations. It covers fund accounting, budget and control issues, revenue and expense recognition, financial reporting, accounting procedures and issues of reporting for both governmental and notfor-profit entities.

Credits:

3.00

Credit Hours:

Prerequisites:

Prerequisite: ACC 222

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bmcc.cuny.edu/

Phone Number:

(212) 220-8000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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