ACC 223 01 - Accounting Nonprofit Organizations

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Course Information

Accounting Nonprofit Organizations (ACC 223)

Term: 2024-2025 AY Fall

Schedule

Mon-Wed, 9:30 AM - 10:45 AM (8/26/2024 - 12/13/2024) Location: NMCC CHR 208-1

Description

This course consists of the study of fund accounting and the financial statements of state and local governments, hospitals, universities, and other nonprofit entities. General financial principles and fund accounting principles are compared. Specific topics covered include budgets for operations, capital improvements, general funds, revenue funds, debt service funds, trust and agency funds, and proprietary funds. Prerequisite(s): ACC120 Corequisite(s): None