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                | ACCT 402 - Governmental & Non-Profit Accounting (Honors)3 Credits
 Three hours per week.
 
 Accounting principles, concepts, and practices in local, state and other government units are covered with emphasis on fund accounts. The related budgetary and encumbrance procedures are included. Financial accounting principles and practices related to hospitals, colleges/universities, and other non-profit organizations are also covered.
 
 Prerequisite(s) ACCT 331  and ACCT 332  with a grade of “C” or better.
 Offered (SPRING).
 
 
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