Transfers ToNot transferableDescriptionStudy of the theory and practice of accounting for local and state government entities and nonprofit agencies. Topics include analysis and application of pronouncements from the Governmental Accounting Standards Board (GASB); fund accounting, operational and cash budgeting, and operational control issues; transaction analysis, financial statement preparation and analysis, and external reporting issues. Intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. 