Recent ProfessorsNot yet assignedRecent SemestersNo scheduled sections on recordClass SizeNot publishedCredits5PrerequisiteACCT D001B or ACCT D01BH Transfers ToCSUDescriptionThis course presents the characteristics and principles of the financial policies and procedures followed by state, county, and municipal governments, as well as public and private universities, hospitals, and certain nonprofit organizations. Emphasis will be placed on the importance to governmental agencies of properly discharging their responsibilities to taxpayers. These responsibilities include the proper accounting for and budgeting of tax and related revenues and expenditures. The course will also emphasize the importance to nonprofit entities of meeting the financial reporting and management needs of various stakeholders such as donors, service providers and recipients, community members, and regulatory agencies. Funds, fund accounting, and the newest GASB and FASB pronouncements relating to accounting for governmental and nonprofit entities are also presented. 