2019–2020 Catalog

ACC 410 Government and Not-for-Profit Accounting


ACC 304

This course analyzes accounting principles and procedures unique to federal, state and local governments; and not-for-profit organizations. It illustrates financial statements and reports prepared for each type of entity, fund and account group. The course explores the role of the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) in establishing accounting standards and disclosure requirements for governments and not-for-profit organizations.