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ACC 212 - Acct. for Gov. & Not-For-Profit Agencies

Accounting for Governmental and Not-for-Profit Organizations (GNP) introduces students to the basic concepts and techniques of fund accounting and the financial reporting for governmental and not-for-profit entities. The course focuses on the structure and utilization of financial information as it relates to GNP, including the following: applying and identifying correct reporting and accounting standards for GNP; preparing fund basis and government-wide statements for local and state governments; and preparing financial statements for private not-for-profit organizations. Prerequisite: Take ACC-201 with a Minimum grade of C-