ACCT230 - Governmental Accounting

An introduction to the accounting and reporting requirements for governmental and non-profit entities. Covers the essentials of fund accounting and applies techniques to transactions in governmental units including governmental fund types, proprietary fund types, and fiduciary fund types

Credits: 5

Distribution: Business and Communication

Offered: Winter, Summer

Outcomes

  1. Comply with accounting rules and guidelines appropriate for a intermediate-level course
  2. Describe the difference between nonprofit accounting and the accounting of for-profit entities
  3. Record typical transactions within and between a variety of funds