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ACCT 405

ACCT 405Government and Not-For-Profit Accounting3 credits
Prerequisite: Admission to College of Business, and Accounting 302 with a grade of (C) or better.
Concepts of fund accounting, planning, budgeting and controlling the operations of governmental units and not-for-profit entities. Includes the study of internal control and operational audits. Prerequisites: Accounting 302 with grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Fall)