- BUS 246 – Non-Profit Accounting (3)
- Prerequisite: BUS 101 & 102. Recommended: BUS 227. Designed to introduce students to the core concepts, principles and practices of Government and Not-for-Profit Accounting and financial reporting under the Governmental Accounting Standards Board (GASB). Emphasis will be focused on scope of the reporting entity, revenue/expense recognition, asset/liability valuation, budgeting, capital projects and reporting requirements. Study is applied by means of an assigned practice set.