ACCT 421 - Financial Accounting in Government and Non-Profit Organizations
Units: 2Focuses 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 and special funds 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 and ACCT 307 with a grade of C (2.0) or better.