ACC 251 Fund Accounting

Prerequisite: ACC 113 or permission of the accounting program coordinator
3 credits

This course is designed to help students develop a logical framework for understanding the accounting- related problems of not-for-profit organizations, including governmental units. The conceptual foundation provided will be beneficial to students who anticipate careers in the not-for-profit sector. Other business students can also benefit by knowing how to interpret the financial statements of not-for-profit entities.