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This course involves the study of accounting for logical government units, health care organizations and not-for-profit entities. Other topics include budgeting and performance analysis for governmental and not-for-profit entities and the regulation of not-for-profit entities. Students will complete a comprehensive computerized practice set. In addition each student will be required to complete a final project on a local government or not-for-profit entity including an oral presentation about the entity. This course should be of particular interest to students who are planning to work in the government or non-profit sector and for those preparing for the CPA exam. Prerequisite: BC 266.