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