Mar 07, 2021  
2020-2021 Academic Catalog 
    
2020-2021 Academic Catalog
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ACC-2070 Governmental and Nonprofit Accounting


Credits 3
This course involves accounting applied to local, state, and federal agencies or schools, hospitals, and nonprofit organizations. This course covers general revenue, special revenue, enterprise and fiduciary funds, cash planning and control.
Prerequisite(s): ACC-1002   (Previously ACC-2002  )
(Offered fall only.)

Course Outcomes
1. Distinguish the purposes of accounting for businesses and governmental or nonprofit entities.

2. Apply concepts and accounting procedures that pertain to governmental and non-profit entities. 

3. Describe the current practices of governmental and nonprofit accounting.

4. Prepare appropriate fund accounting journal entries.

5. Analyze budgetary entries required in fund accounting.

6. Analyze the fund accounting cycle.

 



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