ACCT 003 - INTRODUCTION TO GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
- Recent Professors
- J. Haig
- Recent Semesters
- Fall 2026
- Class Size
- Not published
- Credits
- 3
- Prerequisite
- ACCT 001 with a grade of "C" or better
- Fall 2026 Sections
- View Fall 2026 sections of ACCT 003
- Transfers To
- CSU
- Description
- Total Lecture Hours: 54 The course focuses on the theory and practice of accounting for governmentalentities,not-for-profits,andhealthcareorganizations. The emphasis is on recording transactions and financial reporting for governmental entities. Areas covered include fund accounting, budgeting, recognizing revenues and expenditures, accounting for capital projects, fiduciary funds, and permanent funds. Formerly