Unless otherwise indicated, a grade of C or higher is required for all prerequisite
Study of the theory and practice of accounting for local and state government entities
agencies. Topics include analysis and application of pronouncements from the Governmental
Accounting Standards Board (GASB); fund accounting, operational and cash budgeting,
and operational control issues; transaction analysis, financial statement preparation
and analysis, and external reporting issues. This course is part of the CPA Exam Preparation
Series, which is intended to meet the education requirement to sit for the CPA exam.
Students who intend to transfer should take this course at their transfer school.
[CPA Hours: CPA, 45 hours]