BA 240 - Governmental/Non-Profit Accounting 1

Lecture Hours: 4
Credit Hours: 4

Considers budgets, accounting for general funds, special revenue funds, revenue accounting, expenditure accounting, capital projects funds, debt service funds, special assessment funds, enterprise funds, capital assets, and summary of funds and groups. Includes comprehensive study of accounting for state and local governmental and non-profit entities.

Prerequisite: BA 211 with a grade of C or better; or consent of instructor.