ACCT 451 - Governmental and Nonprofit Accounting

Credit(s): 3
Lecture Hours: 3
Lab Hours: 0
When Offered: Fall, Summer

An introduction to accounting and financial reporting of state and local governments and nongovernmental nonprofit organizations. Account structure and accounting for various fund types in governmental entities and restricted and unrestricted funds in nongovernmental nonprofit entities are emphasized in the course.

Prerequisite(s): Grade of B or better in ACCT 301.