BACC 411-Governmental Accounting (3 Crs.)

BACC411-GOVERNMENTAL ACCOUNTING (3Cr.:3Lec):

This course covers accounting principles, concepts, and practices in municipal and other governmental units with emphasis on fund accounts. The related budgetary and encumbrance procedures are included. The use of fund and financial accounting principles and practices relative to non-profit hospitals, colleges/universities, and associations receive particular attention.

Pre-req: BACC302-Intermediate Accounting II