BA 219 Governmental Accounting

Course covers accounting theory and procedures for governmental and not-for-profit entitites including budgetary and expenditure control.

Credits

3

Prerequisite

Prerequisite: BA 113 Practical Accounting III or BA 211 Principles of Accounting: Financial with a C or better.

Notes

Career Technical Education (CTE) Course

Outcomes

Upon successful completion of this course, students will be able to:
Describe governmental fund types and financial statements. Distinguish between accrual and modified accrual accounting. Determine a decision's impact on fund balance and cash. Extract necessary information from an organization's financial reports. Utilize a comprehensive annual financial report to evaluate the financial health of a governmental entity.