BUS-312   Not-For-Profit & Governmental Accounting

An introduction to the principles and practices of not-for profit and governmental and accounting that focuses on recording and reporting financial information with the unique standards applied to not-for-profit and government organizations. Topics include the preparation and evaluation of the financial reporting provided by state and local governments, educational institutions, health care organizations, mission organizations, churches, and other not-for-profit organizations. Topics of charitable giving and Christian services will be incorporated. Prerequisite: Business 204.