ACCT 320 - Gov/Non-Profit/Special Topics

Credit(s): 3
3 hours lecture, 3 hours contact
Prerequisite(s): ACCT 301.
Explores the following topics: accounting for pensions, postretirement and other related employee benefits, and the accounting for leases. Introduces accounting for not-for-profit organizations, principles of fund accounting, accounting for state and local governmental units and non-government nonbusiness organizations subject to FASB or GASB accounting standards.