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Nov 26, 2024
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ACCT 126 - Government and Not-for-Profit AccountingSemester Hours: 3
Periodically
This course provides a detailed examination and discussion of the
accounting principles unique to governmental and not-for-profit
entities. The course focuses on the use of special funds for
state and local governments, colleges and universities, hospitals and
other health care entities, voluntary health and welfare organization,
and other not-for-profit organizations. Students will learn what
characterizes an entity as one for which the GASB is the authoritative
standard-setting body versus one for which the FASB is the
authoritative standard-setting body and develop an understanding of why
two unique sets of accounting principles were developed to serve these
entities.
Prerequisite(s)/Course Notes:
ACCT 124 or approved equivalent. Credit given for this course or ACCT 243, not both.
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