ACC 223 — Accounting for Nonprofit Organizations
This course consists of the study of fund accounting and the financialstatements of state and local governments, hospitals, universities, andother nonprofit entities. General financial principles and fundaccounting principles are compared. Specific topics covered includebudgets for operations, capital improvements, general funds, revenuefunds, debt service funds, trust and agency funds, and proprietaryfunds. Prerequisite: ACC 120
Prerequisites: ACC 120