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ACCT 153 Course Description

ACCT 153    Governmental Accounting    3 Units
Prerequisite: ACCT 301 or 481 with a grade of "C" or better
Advisory: ENGWR 102 and ENGRD 116, OR ESLR 320 and ESLW 320; ESLL 320; MATH 100, 104 132 or BUS 105
Hours: 54 hours LEC 
Description: This course covers accounting and financial reporting for governmental units and institutions with emphasis on the accounting standards prescribed by the Governmental Accounting Standards Board (GASB). Additional topics include governmental budgeting and budgetary controls.