Recent SemestersFall 2026, Fall 2025Class Size40–45 studentsCredits3PrerequisiteACCT 116A with a Grade of "C" or better, or equivalent Transfers ToCSUDescriptionThe course provides instruction in the principles of fund accounting and budgeting including revenues, appropriations, encumbrances, internal controls for both governmental and not-for-profit entities. This course is intended for students majoring in Accounting and returning students preparing for their Certified Public Accountant (CPA) exam. 