ACC 446 Governmental and Fund Accounting

This course covers financial reporting, managerial, auditing, taxation, and information systems issues in governmental and nonprofit entities. Students pursuing a career in public accounting will find this course satisfies the state’s requirement for coverage in governmental and nonprofit entities sufficient to perform successfully on the CPA exam. Undergraduate BBA—Accounting program students interested in accounting positions in universities, health care organizations, public schools, state and local governments, or nonprofit organizations may elect this course.

Often cross-listed with ACC 546

Credit 3 hrs May not be repeated for additional credit
Grade Mode Normal (A-F) Course Rotation Fall, Summer, Winter (online or in-person)

Prerequisites - ACC 340
Restriction by Major - Accounting [BBA], Accounting + Tax Consulting [BBA + MS], Accounting Information Systems [BBA], Accounting Minor (for Non-Business Majors), International Business - Accounting [BBA]
Restriction by Class - Junior standing or above

Equivalent Course(s) - ACC 546
Course History -
New Course 4/2024, effective Fall 2024

accounting, business

Winter 2025 Course Sections

Fall 2024 Course Sections