ACC 381 - Government & Not-for-profit Accounting

Institution:

Pennsylvania College of Technology

Subject:

Accounting

Description:

Study of the unique aspects of accounting and financial reporting for governmental and not-for-profit organizations. Topics include uses of fund accounting and budgeting in governmental entities; conceptual reporting issues for state and local governments; and accounting and financial reporting for governmental and non-governmental not-for-profit organizations, including hospitals, universities, and voluntary health and welfare organizations. Coverage includes the characteristics, terminology, structure, and regulatory reporting unique to not-for-profit accounting, and the analysis and interpretation of financial statements of such governmental and not-for-profit entities.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 113

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.pct.edu

Phone Number:

(570) 326-3761

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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