ACCT 215

Accounting for Nonprofit Organizations (3 CR)

Prerequisite: ACCT 121

This course is a three-hour survey course of not-for-profit accounting and its primary users: federal, state and local governments; hospitals; and schools. Upon successful completion of the course, the student should be able to describe the primary funds and accounting groups, assist in the budget process, and practice variances among the major nonprofit organizations according to their authoritative pronouncements. 3 hrs./wk.