BUAC 003 — Accounting for Government & Non-Profit Units: 3
This course focuses on the study of accounting for governmental and not-for-profit agencies. Topics include financial reporting; federal, state and local government accounting; budgetary accounting; general and special revenue funds; proprietary funds; trust and agency funds; fixed assets and long term debt; and nonprofit accounting for entities such as public colleges, universities and health care providers. Lecture Hours: 36 Lab Hours: 54 Repeatable: No Grading: Letter Prerequisite: BUAC 020A. Advisory: None Limitation on enrollment: None Transfer Status: CSU Degree Applicable: AA/AS COD GE: None CalGETC: None
Prerequisites: BUAC 020A