BA 219 Governmental Accounting
Course covers accounting theory and procedures for governmental and not-for-profit entitites including budgetary and expenditure control.
Prerequisite
Prerequisite: BA 113 Practical Accounting III or BA 211 Principles of Accounting: Financial with a C or better.
Notes
Career Technical Education (CTE) Course
Outcomes
Upon successful completion of this course, students will be able to:
Describe governmental fund types and financial statements. Distinguish between accrual and modified accrual accounting. Determine a decision's impact on fund balance and cash. Extract necessary information from an organization's financial reports. Utilize a comprehensive annual financial report to evaluate the financial health of a governmental entity.