Feb 28, 2020  
2019-2020 Catalog 
    
2019-2020 Catalog
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ACT 220 - Fund Accounting for Government & Nonprofit Agencies 3 cr.


Students are introduced to the specialized financial accounting and reporting standards applicable to the governmental and not‐for‐profit sectors as well as the basic processes of business‐type accounting. Students will explore financial reporting and financial statement analysis, with illustrations drawn from financial reports prepared by actual governments and not‐for‐profit organizations. The course will also cover the latest accounting standards issued by the standards‐setting bodies (GASB and FASB). Prerequisite: ACC 101  and ACC 102 , or ACC 200   Pre and/or Corequisite: ACC 102   fall



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