Mar 28, 2024  
The University of North Carolina at Pembroke 2021-2022 Catalog 
    
The University of North Carolina at Pembroke 2021-2022 Catalog [ARCHIVED CATALOG]

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ACC 4220. Financial Reporting for Complex Business Entities, Governments, and Not-for-Profit Entities (3)


This course addresses the basic concepts and processes underlying consolidations of business financial statements; focuses on financial reporting of state and local government, including key areas that are vulnerable to misstatement or fraud; and covers financial reporting for nongovernment, not-for-profit entities, including key areas of concern for misrepresentation and fraud. PREREQ: ACC 3220



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