The unique characteristics of governmental and nonprofit organizations require different accounting skills and principles. Designed for students who work for or serve public agencies or nonprofit organizations, this course provides an introduction to the characteristics of governmental and nonprofit accounting, emphasizing various fund types and account groups. Through online lecture and instructor-led Q&A sessions, this course includes a review and evaluation of presently recommended accounting and financial reporting for state and local governmental units. This course also covers reporting policies that nonprofits need to adhere to in order to be in compliance with SB 1262. By the end of this course, you will understand both the theoretical and practical aspects of governmental and nonprofit accounting and will be able to apply those new skills in their day-to-day work.
Learning Outcomes
- Compare the characteristics that distinguish governmental and not-for-profit entities from for-profit entities
- Apply the key concepts and terms used in describing the governmental reporting entity
- Identify and explain contemporary financial reporting issues
- Utilize benchmarks and performance measures to evaluate NPOs
- Prepare financial statements using SFAS No. 117
Skills You Will Gain
- Fund accounting
- Budgeting and control
- Reporting, disclosure and financial analysis
- Managing for Results
- Auditing Governments and Not-for-Profit Organizations
Course Format and Pacing
This is an online course delivered through Canvas, UC Davis CPE’s learning management system. Course materials—including video lectures, readings, assignments, and discussion forums—are released on a structured, week-by-week schedule. Students move through the course together, with regular due dates to support consistent progress and engagement. Most learners can expect to spend approximately 10–12 hours per week engaging with course content and completing assignments.