ACCT 2303. ACCOUNTING AND COMPLIANCE OF NON-PROFIT ORGANIZATIONS. 3 Hours.
The primary objective of this course is to help students understand accounting theories and compliance issues that relate to non-profit and philanthropic organizations. The course introduces students to general accounting theories, budgeting, internal control, fraud, and compliance issues of non-profit organizations. Restriction: Students enrolled in this course cannot be accounting majors. Prerequisite: Students enrolled in this course cannot be accounting majors, 30 credit hours.
To support its mission, the Department of Accounting offers two undergraduate degree programs: the Bachelor of Business Administration with a major in accounting and the Bachelor of Science with a major in accounting. Both degree programs provide accounting and business knowledge sufficient to enable the pursuit of professional opportunities in government, industry, and public practice. The Bachelor of Business Administration degree is intended for those individuals who seek a broader education while the Bachelor of Science degree is appropriate for individuals who wish to complete significant course work in a related business discipline such as finance, economics, or information systems.