ACCT 153 Governmental Accounting
Hours: 54 hours LEC
Prerequisite: ACCT 301 with a grade of "C" or better
This course covers accounting and financial reporting for governmental units and institutions with emphasis on the principles of fund accounting and the comprehensive annual financial report as prescribed by the Governmental Accounting Standards Board. Additional topics include governmental budgeting and budgetary controls.
Student Learning Outcomes
Upon completion of this course, the student will be able to:
SLO 1: Apply the basic principles of fund accounting and their application to governmental and not-for-profit organizations