Dec 09, 2023  
Mercy College 2022-2023 Undergraduate Catalog 
    
Mercy College 2022-2023 Undergraduate Catalog [ARCHIVED CATALOG]

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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.



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