Prerequisite(s): MGMT 35000 FOR LEVEL UG WITH MIN. GRADE OF C OR ACC 35000 FOR LEVEL UG WITH MIN. GRADE OF C OR GBA 34000 FOR LEVEL UG WITH MIN. GRADE OF C
Credit Hours: 3.00. This course examines the accounting requirements of the three major activities of state and local governments: governmental activities; business activities; and fiduciary activities. Fund accounting and treatment of capital assets and long-term liabilities in governmental systems will be examined as well as the contents of a comprehensive annual financial report (CAFR). Typically offered Fall Spring.