ACCT 421 - Financial Accounting in Government and Non-Profit Organizations

Units: 2

Focuses on financial accounting in government and non-profit organizations. Includes an introduction to cash-based accounting as well as principles of fund accounting, budgeting, accounting, and analysis of financial statements. The general fund, special funds and government-wide financial statements will be covered. Enrollment Restrictions: Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status).

Prerequisite(s): ACCT 302 with a grade of C (2.0) or better.