Accounting for Governmental and Nonprofit Organizations
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
Association Credits
Section Notes
This course is a paced-asynchronous course, which means that all students will be proceeding through the course at the same time. The course consists of online materials, reading assignments, written assignments and discussion forums. The lessons open on a weekly basis throughout the duration of the class. The time it takes you to complete each lesson depends on your individual approach and learning style, but in a given week, students can generally expect to spend approximately:
- 5-6 hours in online lectures and discussion forums
- 5-6 hours of work outside of class on readings and assignments
Students can enroll through June 29, 2025. The course begins on June 23, 2025 and must be completed by September 14, 2025. Access to your course will begin one business day before the course’s start date. Refund deadline July 7, 2025. Refunds and/or enrollment transfers will not be approved after this date.
Required Material: Students will be notified about required course materials at least one month prior to the beginning of the course.
Enrollment Policies
Drop requests (withdraw with a refund) will be approved, less a $30 processing fee, if the request is received by 7/7/2025. Refunds and/or enrollment transfers will not be approved after this date. Click here (https://cpe.ucdavis.edu/student-services/withdrawals-refunds-transfers) to view complete enrollment policy information including details on withdrawals and transfers.
Students have the first week of class to enroll with the understanding that students who enroll after the first day of class are expected to reach out to their instructors to make sure they receive all content and are on track with the course.
Prerequisites
Principles of Financial Accounting.