Description
ACC 197: Special Topics: Governmental Accounting
Prerequisite(s): ACC 101 Financial Accounting
Credit Hours: 3 cr. hrs. (3 pds: 3 lec.)
Program of Study: Business
Course Description: Accounting practices and procedures used in government units. Topics include basic characteristics of fund accounting, functions of governmental accounting, budgetary process, basic fund accounting system, financial reporting objectives, and government-wide financials.