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Furman University    
University Catalog 
  Oct 23, 2017
University Catalog
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ACC-315 Governmental and Non-Profit Account

Prerequisite: ACC-312  
An intermediate level study of financial reporting for state and local governments, with coverage of accounting for other types of non-business entities and of governmental and nonprofit auditing. The course covers fund accounting concepts and practices as well as government-wide financial reporting and the relationships between the two. Typically offered through Undergraduate Evening Studies ONLY. 3 credits.

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