Feb 22, 2020  
2019-2020 Academic Catalog 
    
2019-2020 Academic Catalog
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ACC-2070 Governmental and Nonprofit Accounting


Credits 3
Accounting applied to local, state, and federal agencies orschools, hospitals, and non-profit organizations. Covers general revenue, special revenue, enterprise and fiduciary funds, cash planning and control.
 
Prerequisite(s): ACC-2002 .
(Offered fall only.)

Course Outcomes
  1. Distinguish the purposes of accounting for businesses and governmental or nonprofit entities.
  2. Apply the concepts of governmental and nonprofit accounting to solve problems facing these entities.
  3. Describe the current practices of governmental and nonprofit accounting.
  4. Analyze the fund accounting cycle.
  5. Analyze a comprehensive annual financial report for a government entity.
  6. Apply concepts and accounting procedures that pertain to governmental and non-profit entities.




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