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Jul 03, 2025
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The University of North Carolina at Pembroke 2024-2025 Catalog [ARCHIVED CATALOG]
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ACC 4220. Financial Reporting for Complex Business Entities, Governments, and Not-for-Profit Entities (3 credits)
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: C- or better ACC 3210 and 3220
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