3.00 credits. Accounting for Governmental and Nonprofit Entities is the study of authoritative pronouncements for the reporting of state and local governments and other nonprofit entities. It involves the study of Governmental/Accounting and Financial Accounting Standards. This course will introduce the student to basic fund accounting principles and other financial considerations for non-profit entities. Actual financial reports from governments and non-profit organizations will be reviewed to provide real world application. Prerequisite(s):AC 2060 - Intermediate Accounting II.
Elizabethtown College does not discriminate on the basis of gender, race, color, religion, age, disability, marital status, veteran status, national or ethnic origin, ancestry, sexual orientation, gender identity and expression, genetic information, possession of a general education development certificate as compared to a high school diploma, or any other legally protected status. This commitment applies but is not limited to decisions made with respect to hiring and promotion, the administration of educational programs and policies, scholarship and loan programs, and athletic or other College administered programs. Discrimination or harassment of any kind is strictly forbidden.
