Return to WNC Home Page Skip Navigation A-Z IndexMapsFaculty and Staff DirectoryContact Us
About WNCAcademicsApply NowAthleticsNews and EventsOffices and ServicesStudent Life

WNC Catalog 2008-2009: Accounting 261
Course Description and Outline

ACC 261: Governmental Accounting


2008-2009
Credits 3
Schedule of Classes Fall 2008
Schedule History
(See when this course was offered over the last 3 years)
Academic Discipline Accounting
Academic Division Business and Computer Technology
Prerequisites ACC 201
Transfer Information Courses with numbers 100 to 299: This course is designed to apply toward a WNC degree and/or transfer to other schools within the Nevada System of Higher Education, depending on the degree chosen and other courses completed. It may transfer to colleges and universities outside Nevada. For information about how this course can transfer and apply to your program of study, please contact a counselor.
Programs of Study This course can be found in the following programs of study:
I : Catalog Course Description
Introduces accounting and reporting for government and non-profit entities. Includes study of fund and budget accounts of local governmental units, revenues, appropriations, disbursements and assessments.
II : Course Objectives

This course includes accounting and reporting for governmental and non-profit entities. Includes study of fund and budget accounts of local governmental units, revenues, appropriations, disbursements, and assessments.

  1. To introduce the basic principles of governmental accounting, including fund accounting, the budgetary process, and the accounting cycle.
  2. To introduce the provisions of GASB Statement No. 34 and its impact on state and local government accounting.
III : Course Linkage
Linkage of course to educational program mission and at least one educational program outcome.

This class meets a requirement of the following: AAS-Accounting Emphasis, AAS- Applied Accounting Emphasis, and Accounting Technician Certificate of Achievement.

ACC 261 (Governmental Accounting) addresses Student Learning Outcomes:

1. know the subject matter appropriate to the emphasis of the degree.

2. have developed managerial and personal skills essential to the current business environment.
Sections II and III were prepared on April 25, 2006. Please contact the Business and Computer Technology division for more information.
Return to WNC Home Page © 2007 Western Nevada College
Privacy Policy | Site Policies | WNC en Español | Home 		Information: 775-445-3000
General Questions: info_desk@wnc.edu