ACCT2630 - Fund/Nonprofit Accounting

Credits
3 (3/0/0)
Description
This course focuses on the fundamentals of fund/nonprofit accounting. It prepares students to apply basic governmental accounting principles and prepare financial statements for fund/nonprofit organizations.
Prerequisites
Competencies
  1. Describe governmental entities.
  2. Describe not-for-profit entities.
  3. Analyze governmental budgetary accounting.
  4. Explain encumbrances.
  5. Explain modified accrual accounting.
  6. Analyze various funds.
  7. Journalize various fund activities.
  8. Describe GASB standards.
  9. Explain various fund classifications.
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