ACCT 320 - Governmental, Not-for-Profit and Other Special Topics

Credit(s): 3
Prerequisite(s): ACCT 241.
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.