ACTY 4140 - Governmental and Nonprofit Accounting

A comprehensive study of the recording of transactions by governmental units and the financial statements required by generally accepted accounting principles for governmental units. Governmental units are the basic unit of study; however, colleges and universities, healthcare entities, and other not-for-profit organizations are given brief coverage to illustrate accounting and financial reporting for all not-for-profit entities.

Prerequisites & Corequisites: Prerequisite: ACTY 2110 with a grade of “C” or better.

Credits: 3 hours

Restrictions: This course is restricted to the following: minors in Accountancy; or majors in Accountancy or Public Administration: Business.