Course Title: Governmental Accounting
Title Abbreviation: GOVERNMENTAL ACCOUNTING
Department: ACCT
Course #: 159
Credits: 5
Variable: No
IUs: 5
CIP: 520301
EPC: n/a
REV: 2018
Course Description
Essentials of accounting for governmental and not-for-profit organizations. Introduction to budgeting, accounting, and reporting systems (BARS).
Prerequisite
Prerequisite: OBT 145 and 146 or ACCT& 201.
Contact Hours (based on 11 week quarter)
Lecture: 55
Lab: 0
Other: 0
Systems: 0
Clinical: 0
Intent: Distribution Requirement(s) Status:
Academic Required for ATA degree, Elective
Equivalencies At Other Institutions
Learning Outcomes
After completing this course, the student will be able to:
General Education Learning Values & Outcomes
Revised August 2008 and affects outlines for 2008 year 1 and later.
2. Critical Thinking
Definition: The ability to think critically about the nature of knowledge within a discipline and about the ways in which that knowledge is constructed and validated and to be sensitive to the ways these processes often vary among disciplines.
Outcomes: Students will be able to . . . 2.1 Identify and express concepts, terms, and facts related to a specific discipline. 2.3 Identify, interpret, and evaluate pertinent data and previous experience to reach conclusions.
8. Mathematical Reasoning
Definition: Understanding and applying concepts of mathematics and logical reasoning in a variety of contexts, both academic and non-academic.
Outcomes: Students will be able to . . . 8.3 Interpret information and reasoning expressed mathematically (for example in spreadsheets, diagrams, charts, formulas, etc.).
Course Contents