2024-2025 Graduate Catalog

ACCT 610 Governmental and Non-Profit Accounting

A study of the unique accounting standards applicable to state and local governments and non-profits. Students will explore the types of funds used by governmental entities, compare governmental financials to for-profit financials and discover the differences. Students will critically analyze cities across the United States using data from each city’s CAFR. The student will discover where their city is successful and the areas of concern. The second portion of the course will cover non-profits and how this type of accounting differs from governments and for profit entities. The students will use data from reports, 990’s, and financial statements to compare non-profit entities and identify differences and their causes.

Credits

3

Offered

every other Fall, even years