Recent SemestersFall 2026, Fall 2025Class SizeNot publishedCredits3PrerequisiteACCT 301 with a grade of "C" or better Transfers ToNot transferableDescriptionThis 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 nonprofit organizations. 