ACCT 104 - Introduction to Governmental and Not-For-Profit Accounting

    Recent Professors
    ileon@riohondo.edu, sandersen@riohondo.edu
    Recent Semesters
    Spring 2026, Spring 2025, Spring 2024, Spring 2023, Spring 2022
    Class Size
    40–45 students
    Credits
    3
    Prerequisite
    ACCT 101
    Spring 2026 Sections
    View Spring 2026 sections of ACCT 104
    Transfers To
    CSU
    Description
    This course is an introduction to the fundamentals of government and not-for-profit accounting. The emphasis of the course is placed on accounting for various fund types and restrictions relevant to government and not-for-profit agencies, with both theoretical and practical aspects explored. Topics include budgets, revenues, expenditures, tax levies, appropriations, general fund, special fund, and financial statements for government and not-for-profit entities. This course is designed for students interested in furthering their educational requirements for the CPA exam and/or pursuing an entry-level position in government and not-for-profit accounting.