Catalog: 2014–2015 Catalog Year

ACC 261: Governmental Accounting

General Information

  • Name: Governmental Accounting
  • Discipline: Accounting (ACC)
  • Units (Credits): 3
  • 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.
  • Academic Division: Career and Technical Education

Prerequisites and Recommended Courses

Course Outline

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.

  • To introduce the basic principles of governmental accounting, including fund accounting, the budgetary process, and the accounting cycle.
  • 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 for the following programs: AAS-Accounting Emphasis, AAS- Applied Accounting Emphasis, and Accounting Technician Certificate of Achievement.

ACC 261 addresses the following Student Learning Objectives of ensuring that students are able to demonstrate that they:

  • Know the subject matter to a level appropriate for the emphasis of their degree.
  • Have developed the managerial and interpersonal skills necessary to succeed in the current business environment.


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