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2024-2025 Undergraduate Catalog 
    
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2024-2025 Undergraduate Catalog

ACC 407 - Governmental and Not-for-Profit Accounting


Study of the rules and procedures for accounting under the fund accounting principles of GASB. Entities covered are state and local governments and governmental not-for -profit organizations. Fund types include Governmental Funds, Proprietary Funds, and Trust & Agency Funds.

Credits: 3
Prerequisites: Admission to a Lee Business School major or Accounting minor. Minimum of C grade in  . The maximum number of attempts for this course is three, including earned grades, withdrawals and audits.
Notes:   This course is crosslisted with ACC 607. Credit at the 600-level requires additional work.