The course objective is to develop each student's understanding of basic governmental accounting. The skills acquired by all students will allow them to understand the development of governmental accounting, and to work with various transactions in a variety of fund structures used by governments.
Transactional analysis, showing how events may be accounted for, using Excel will be examined most weeks in the class in an accounting lab setting. The labs are the basis for the two required examinations. The course will use an accounting text, and a State of New York annual report. We will also conduct research on recent GASB issues from www.gasb.org.
