Aug 06, 2026  
2025-2026 LCC College Catalog 
  
2025-2026 LCC College Catalog
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ACCG 280 - Governmental Accounting


3 Credit Hour(s) / 3 Billing Hour(s)
Applications of fund accounting principles are applied to governmental (local and state) and not-for-profit entities. 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.

Semesters Offered: Fall
Prerequisite(s): Minimum 2.0 in ACCG 211 
Placement Scores: Reading Level 5
Course Note: Knowledge of Microsoft Excel recommended, and access to Microsoft Excel is needed to complete required assignments



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