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Aug 26, 2025
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2025-2026 Course of Study Bulletin
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ACCT - 4346 Governmental and Nonprofit Accounting
Description
This course examines principles of accounting for governmental and not-for-profit entities (GNP). Students will develop an understanding of fund accounting and reporting requirements under the Governmental Accounting Standards Board (GASB) for governmental entities. In addition, the course covers accounting for nongovernmental not-for-profit entities with reporting requirements under the Financial Accounting Standards Board (FASB) including community service organizations, universities, and health care organizations. Prerequisites: ACCT 3342
Credits: 3
Course Level: Upper Division
Academic Level: Undergraduate
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