Recent ProfessorsNot yet assignedRecent SemestersNo scheduled sections on recordClass SizeNot publishedCredits3PrerequisiteACCT 301 with a grade of "C" or better Transfers ToNot transferableDescriptionACCT 153 Governmental Accounting Units: 3 Hours: 54 hours LEC Prerequisite: ACCT 301 with a grade of "C" or better 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 governmental budgeting and budgetary controls.