General Information

• Name: Governmental Accounting
• Discipline: Accounting (ACC)
• Units (Credits): 3
• Schedule History: See when this course was offered over the last three years.
• 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: Social Science, Education, Humanities & Public Service

Prerequisites and Recommended Courses

• Prerequisites: ACC 201

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 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.