ACCT 53 - Governmental and Non-Profit Accounting
- Recent Professors
- Frank Luera
- Recent Semesters
- Fall 2026, Spring 2026
- Class Size
- 35 students
- Credits
- 3
- Prerequisite
- Prerequisite: ACCT 2 or ACCT 20
- Fall 2026 Sections
- View Fall 2026 sections of ACCT 53
- Transfers To
- CSU
- Description
- This course covers accounting and financial reporting for governmental units and institutions with emphasis on the principles of fund accounting and the comprehensive annual financial report as prescribed by the Governmental Accounting Standards Board. Additional topics include the accounting aspects of budgeting and budgetary control for governmental entities and accounting for non-profit organizations.