May 27, 2024  
2023-2024 Southern Academic Catalog 
    
2023-2024 Southern Academic Catalog
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AC 255 - Governmental Accounting

3 Credit Hours
Lecture Hrs. 3

Applications of fund accounting principles are applied to governmental and non-profit entries. Students learn skills necessary to understand the organization, accounting function, auditing, and financial reporting practices of governmental and non-profit organizations. Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) requirements are taught.
Offered As Scheduled
Grading Basis Normal Grading Mode



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