Request Information

Please complete the form below, and an admissions advisor will contact you shortly.


Apply Now

Ready to take the next step?

The application process is easy. We accept and review applications year-round, and qualified applicants can begin classes any month of the year, depending on your program and location.

Click Apply Now to get started on the next exciting chapter of your life!

Apply Now

ACC640M Acc for Gov't & NFP Entities

Lead Faculty: Dr Joyce Ellis

Course Description

Accounting principles used by governmental units and non-profit organizations. Concepts of fund accounting and the analysis and interpretation of the financial statements.

Learning Outcomes

  • Compare and contrast the financial reporting objectives of governmental and not-for-profit organizations with those of business entities.
  • Evaluate the major components of a comprehensive annual financial report (CAFR) of a state or local government.
  • Apply fund accounting principles to the recording of monetary transactions of state and local governments in accordance with the standards set by the Governmental Accounting Standards Board (GASB).
  • Assess budgeting approaches and procedures for state and local governments.
  • Integrate the generally accepted accounting principles relating to specialized forms of nonprofit organizations including colleges / universities and health care organizations.
  • Apply the generally accepted government auditing standards (GAGAS) for governmental organizations including the Single Audit Act and the implications of the Sarbanes-Oxley Act of 2002.
  • Apply the generally accepted accounting principles for Federal agencies as contained in the Statements of Federal Financial Accounting Standards (SFFAS).