ACCT 742 - Government and Not-for-Profit Accounting

3 Credits
This course is a study of accounting and reporting practices used in state and local governmental units as required by the Governmental Accounting Standards Board and the accounting and reporting practices used in not-for-profit entities as required by the Financial Accounting Standards Board. The unique accounting requirements of college, university, and hospital accounting are introduced in the course.

Grade Note(s): Students who completed ACCT 420 are not eligible to complete this course and may not use the undergraduate course as a substitution within their graduate program. A grade of C or better is required on the final assessment in order to earn a passing grade in this course.