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    Salem State University
   
 
  Sep 21, 2017
 
 
    
2017-2018 Undergraduate Catalog

ACC 420N Accounting for Governmental and Non-profit Entities

3 Credit(s)
This course investigates the principles of fund accounting as it is used in the accounting systems of state and local governmental units, as well as public and private educational institutions and hospitals. Includes accounting for activities in the funds legally required to be used for internal reporting purposes and the current financial reporting requirements. Three lecture hours per week. Concentration elective: Accounting. Not open to students who have received credits for ACC420. Prerequisite: ACC300 .