ACC/548 - Not-for-Profit & Government Accounting
Course Description
In this course, students receive an overview of the budgeting, accounting, financial reporting, and auditing required of government and not-for-profit organizations. Topics include the governmental accounting, accounting records in government, fund allocation, government-wide reporting, not-for-profit accounting, and governmental performance measures.
This graduate course is 6 weeks.
This course has a prerequisite. Please see details in the Prerequisite section below.
PLEASE NOTE:
Attendance and participation are mandatory in all university courses, and specific requirements may differ by course. If attendance requirements are not met, a student may be removed from the course. Please review the Course Attendance Policy in the Catalog for more information.
Course Objectives
Week 1
- Explain the financial accounting, recording, reporting, and auditing requirements for local, state, and federal governments.
Week 2
- Explain the financial accounting, recording, reporting, and auditing requirements for local, state, and federal governments.
- Examine the accounting for governmental operating activities, including budgetary accounting, illustrative transactions, and financial statements
Week 3
- Explain the financial accounting, recording, reporting, and auditing requirements for local, state, and federal governments.
- Assess how a governmental agency accounts for and allocates funds toward assets and liabilities
Week 4
- Analyze the use of governmental budgeting approaches and performance measures to evaluate financial performance.
Week 5
- Describe the influence of GAAP, government regulations, and oversight bodies on the accounting, reporting, and auditing for not-for-profit organizations.
Week 6
- Determine the financial accounting, recording, reporting, and auditing requirements for local, state, and federal governments.
Notes
During the checkout process you will be prompted to provide proof of the requirement(s). If you completed the prerequisite at another institution, be prepared to upload an official/unofficial transcript. If you have questions about meeting the prerequisite requirements for this course, please contact an enrollment representative.
Prerequisites
This graduate level course requires proof of completion of a Bachelor's degree. Be prepared to provide documentation during the checkout process.
Disclaimers
The University of Phoenix reserves the right to modify courses.
While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with an Enrollment Representative.
Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.