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ACCT 2361 - Fund Accounting
Credit hours: 3
Prerequisites: ACCT 1010 Principles of Accounting I
Course Description:
This course introduces students to the study of governmental accounting (for state and local governments) and accounting for not-for-profit groups.
Student Learning Outcomes:
Students will be able to:
- Demonstrate knowledge of the use of funds in governmental and not-for-profit accounting.
- Demonstrate knowledge of the budgetary process and the importance of the budget in fund accounting.
- Apply terminology used in fund accounting.
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TCAT to CC Articulation Brochure