AC 255 Governmental Accounting

3 Semester Hours. Prerequisite: AC 112. Applications of fund accounting principles are applied to governmental and non-profit entries.  Students learn skills necessary to understand the organization, accounting functions, auditing, and financial reporting practices of governmental and non-profit organizations.  Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) requirements are taught.

About Southern

Southern West Virginia Community and Technical College is a member institution of the Community and Technical College System of West Virginia and accredited by the Higher Learning Commission of the North Central Association of Schools and Colleges.

Southern is an EOE, ADA, AA Institution.

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