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Dec 05, 2025
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ACCT - 4461 Government and Nonprofit Accounting (3)
Introduces students to the area of accounting that organizes and reports financial information for government and nonprofit organizations. This type of accounting is different than for-profit because funders (tax payers and donors) do not expect to see a direct dollar benefit or an exchange transaction for their money. Accountability (and stewardship), and not profit, is the key rationale behind these accounting practices. Knowledge of governmental and nonprofit Accounting is tested on the CPA exam. Instructional Method: Lecture-Discussion. Term Offered: Spring. Equivalent to ACCT-561. Prerequisite: ACCT-2110 .
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