ACCT 218 - Fund Accounting


Rules and methods used in accounting systems for nonprofit entities and private health, education and welfare organization. Systems covered include: state and local government; colleges and universities; health care entities; and various other governmental and nongovernmental agencies. Frequent reference to GASB and FASB standards and other authoritative pronouncements.

Prerequisites/Corequisites: Prerequisite: ACCT 213.

4 cr Notes: Students who are majoring in accounting are encouraged to take this course before or at the beginning of the junior year.

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