2020-2021 University Catalog

ACC 312 Not-for-Profit Accounting

This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations. The emphasis is on reporting concepts and budgeting principles for governmental and nonprofit economic entities. Cases will involve a broad array of entities, such as charter schools, human-service providers, international economic development agencies, universities, churches, and youth development organizations. This course will examine the strategic financial implications involved in capital projects, growth, debt financing, turnarounds, and collaboration and mergers. In addition, the course will look at how nonprofit leaders build critical financial capacities such as budgeting, working with the board, fundraising, and investing.

Credits

3

Prerequisite

ACC 215

Offered

Spring Semester