Jul 05, 2020  
2020-2021 Shepherd University Catalog 
    
2020-2021 Shepherd University Catalog
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ACCT 325 - Governmental and Not-for-Profit Accounting

(3cr) An analysis of the environment and characteristics of state and local governmental entities and not-for-profit organizations which includes an in-depth study of basic concepts and standards of financial reporting for such entities. Emphasizes state and local governmental reporting requirements and interactions between government-wide financial statements and financial statements for governmental, propriety and fiduciary funds. Previously offered as ACCT 403 Fund Accounting. Prerequisites: ACCT 202 .



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