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ACCT 104 - Introduction to Governmental and Not-For-Profit Accounting

Unit(s): 3.00

Prerequisite: ACCT 101 with a grade of "C" or better
Advisory: READ 043 or appropriate placement; MATH 050 or MATH 050D or MATH 053 or appropriate placement
Transfers to: CSU

This course is an introduction to the fundamentals of government and not-for-profit accounting. The emphasis of the course will be placed on accounting for various fund types and restrictions relevant to government and not-for-profit agencies, with both theoretical and practical aspects explored. Topics include budgets, revenues, expenditures, tax levies, appropriations, general fund, special fund, and financial statements for government and not-for-profit entities. This course is designed for students interested in furthering their educational requirements for the CPA exam and/or pursuing an entry-level position in government and not-for-profit accounting.

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Rio Hondo College, serving the communities of El Monte, Pico Rivera, Santa Fe Springs, South El Monte, and Whittier for over 50 years.

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Rio Hondo College
3600 Workman Mill Road
Whittier, CA 90601

Phone: (562) 692-0921
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