ACCT 75 - Accounting for Government and Nonprofit Entities

Institution:

De Anza College

Subject:

Description:

Prerequisite: Accounting 1C. Five hours lecture. Presents the characteristics and principles of the financial policies and procedures followed by state, county and municipal governments, as well as public and private universities and hospitals, and certain nonprofit organizations. Emphasizes the importance to governmental agencies of properly discharging their responsibilities to taxpayers. These responsibilities include the proper accounting for and budgeting of tax and related revenues and expenditures. Emphasis will also be placed on the importance to nonprofit entities of meeting the financial reporting and management needs of various stakeholders such as donors, service providers and recipients, community members, and regulatory agencies.Funds, fund accounting, and the newest GASB and FASB pronouncements relating to accounting for governmental and nonprofit entities will also be covered.

Credits:

5.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.deanza.edu/

Phone Number:

(408) 864-5678

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Quarter

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