ACCT 430 - Governmental and Non-profit Accounting

Description:
Accounting and budgetary controls for governmental units and non-profit service organizations, including educational institutions (from school districts to universities) and hospitals. Emphasis is on the advantages, uses, disadvantages, and differences in fund accounting. ACCT 430 and ACCT 530 are layered courses; students may not receive credit for both.

Prerequisites:
Prerequisites: (a grade of C or higher in ACCT 351 or concurrent enrollment in ACCT 351 with a cumulative CWU GPA greater than 3.0); AND admission to the accounting major AND completion of the college of business foundation courses (ACCT 251 and ACCT 252 and BUS 221 and BUS 241 and MATH 153 or MATH 154 or MATH 170 or MATH 172 or MATH 173 and ECON 201) with a minimum grade of C- in each course and a minimum collegiate GPA of 2.25.

Credits: (5)