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Institution:
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Sonoma State University
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Subject:
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Description:
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Course deals with intricacies and peculiarities of fund accounting as it relates to governmental units, including preparing and recording the budget, the use of the encumbrances accounting, and the year-end closing of the budgetary accounts. Students will be exposed to GASB (Government Accounting Standards Board) standards and governmental financial statement requirements, and learn the different objectives and purposes of financial statements for nonprofit vs. profit entities. Prerequisite: BUS 330A.
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Credits:
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4.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(707) 664-2880
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Regional Accreditation:
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Western Association of Schools and Colleges
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Calendar System:
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Semester
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