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2024-2025 Graduate Catalog

ACC 640 - Governmental & Not-for-Profit Acct

3-0-3

Comprehensive study of all accounting and reporting guidelines for governmental and non-profit entities.  Topics covered include GASB reporting guidelines for governmental entities, Yellow Book audits, FASB reporting guidelines for not-for-profit entities, and IRS guidelines for the not-for-profit tax return Form 990. 

Prerequisites & Notes
ACC 302.