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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.