Dec 05, 2025  
University Catalog 2025-2026 
    
University Catalog 2025-2026
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ACCT 4270 - Governmental and Institutional Accounting

[3]
This course is repeatable: No
Total # of units allowed for credit: 3
Max times this course can be taken for credit: 1
Max # of units may be repeated: 0

Course Description: Principles and problems of fund accounting for governments and nonprofit institutions; budgets, revenues, expenditures, tax levies, appropriations, general fund, special funds and financial reports; separate treatment of for local and, state and federal government agencies.
Credit Hours Per Week: 3 lecture hour(s)

Grading: ABCDF
Mode of Delivery: Face to Face, Hybrid, Online
Campus: Main Campus
Cross-Listing and/or Equivalent Course(s): None
Prerequisite(s): ACCT 3200B  and upper-division standing. 
Needs Permission to Enroll: No
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