ACC 273 - Governmental Accounting

3 Credits, 3 Contact Hours (3 lec.)

Accounting practices and procedures used in governmental units. Includes accounting and financial reporting for governmental and not-for-profit entities, operating state accounts, operating activities, general capital assets and projects, general long term liabilities and debt service, business-type activities of state and local governments, fiduciary activities, financial reporting of state and local governments, and accounting for the non-profit sector.

Prerequisite(s): ACC 211