Career & Technical Education > Accounting

General Information


I. Catalog Course Description

Prerequisites: ACC201

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

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.

Scheduled ACC-261 classes:

Fall 2019