Governmental Accounting

BACC 411 – Governmental Accounting

Basic Information

Course Title:                                        Governmental Accounting

Code:                                                  BACC 411 

Hours:                                                 Lecture: 3 Credit hours          

Prerequisite(s):                        BACC 302

Academic Year / Level:                      Year: 3           

1-Course Description and Overall Objectives:

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.

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