http://www.phoenix.edu
Not-for-profit & Government Accounting –
acc548
(3 credits)
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-level course is 6
weeks.
To enroll, speak with an Enrollment Advisor.
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Journal Entries
- Prepare journal entries for fiduciary funds.
- Compare and contrast proprietary and fiduciary funds.
- Prepare journal entries for capital project funds, debt service funds, and permanent funds.
- Prepare journal entries for proprietary funds.
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Fiscal Policy and Financial Performance
- Compare and contrast the use of budgets between governmental and for-profit organizations.
- Identify key performance measures for government and not-for-profit organizations.
- Analyze the impact on governmental revenue and expenditures of nondiscretionary fiscal policy.
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Governmental and Not-for-Profit Organizations
- Compare and contrast accounting for government Special Purpose Entities (SPEs) and private not-for-profit organizations.
- Analyze reporting requirements for private sector not-for-profit organizations under Financial Accounting Standard Board guidance.
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Financial Statements and Supplementary Information
- Evaluate the benefit of the required supplementary information.
- Evaluate the significance of notes to the financial statements.
- Explain the process by which fund financial statements are converted to government-wide financial statements.
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Government, General, and Special Revenue Funds
- Prepare journal entries for nonexchange transactions on government-wide and fund statements.
- Prepare journal entries for general and special revenue funds.
- Compare and contrast expenses and expenditures for governmental funds.
- Analyze the components of the fund financial statements.
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Government Accounting and Reporting
- Compare and contrast government accounting with for-profit financial accounting.
- Evaluate the Management Discussion & Analysis section for a governmental reporting unit.
- Describe the major features of government reporting and the government reporting entity.
- 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 a University Enrollment Advisor.
- 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.
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