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  • Berkeley Global

Accounting for Government and Not-for-Profit Organizations

BUS ADM X414.9

40214
Delivery Options Online

Learn the concepts and practices of accounting for state and local governments and for nonprofit entities, including voluntary health and welfare agencies, hospitals, colleges and universities, and religious organizations. In addition, get an introduction to the role and process of budgeting in governmental and nonprofit organizations, as well as to the financial analysis of these organizations. This course is taught at an intermediate level.

Prerequisites:

Financial Accounting UGBA XB102A/XBW102A or equivalent

Course Outline

Expand or collapse section

Course Objectives

  • Describe the characteristics that distinguish government and not-for-profit organizations from for-profit entities, and explain how these characteristics affect the accounting objectives and standards for these organizations
  • Explain and correctly apply the generally accepted accounting principles as established for governmental and not-for-profit organizations, including fund accounting, modified accrual accounting, revenue recognition, treatment of capital assets and long-term debt, accounting for restricted assets, governmental budgetary accounting, encumbrance accounting and preparation of financial statements
  • Understand the importance of budgeting as used in the financial management of government and not-for-profit organizations, the key elements of the budget cycle, different ways of organizing a budget and the major approaches to preparing a budget
  • Conduct a basic financial condition analysis of a government or not-for-profit organization


What You Learn

  • Government funds
    • Operating accounts
    • Budgetary accounting
    • Capital assets
    • Debt
  • Fiduciary activities
  • Budgeting
  • Accounting for nonprofits
  • Accounting for colleges and universities
  • Accounting for health care organizations
  • Financial condition analysis


How You Learn

  • Lectures
  • Readings
  • Class discussions
  • Homework
  • Exams
  • Student interactions inside and outside of class
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Sections

Section 014

Jun 22 to Sep 28

Type: Live Online

Instructor:

  • Patricia Egan

Cost: $1,350.00

See section 014 Details

Type Live Online

Days

W

Time

6:00PM to 9:00PM Pacific Time

Dates

Jun 22, 2022 to Sep 28, 2022

Location

Live Online

Schedule and Location

View Details

Instructional Hours

45.0

Location

Live Online

Delivery Options

Online

Available for Credit

3 semester units

Section Materials

  • Textbook

    (Mandatory)

    Accounting for Governmental and Nonprofit Entities by By Jacqueline Reck and Suzanne Lowensohn and Daniel Neely

    © 2022 McGraw Hill 19th edition ISBN 9781260809954

Summer enrollment opens on March 21!

This course applies to the following programs:

Certificate Program in Accounting

Expand or collapse section

Required Courses

  • Financial Accounting
  • Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Accounting Ethics
  • Advanced Accounting

Electives

  • Auditing and Attestation
  • Accounting for Government and Not-for-Profit Organizations
  • Cost Accounting
  • Financial Statement Analysis
  • Income Taxes and Personal Financial Planning
  • Presenting Quantitative Data Effectively
  • Principles of Business Law
  • Taxation for Corporations and Other Flow-Through Entities
  • Accounting Business Processes and Information Systems

Learn More About this Program

Notes

Departmental contact: extension-business@berkeley.edu | (510) 642-4231


Instructional Types

Live Online
Live Online courses provide an interactive learning experience with scheduled synchronous online sessions held via Zoom video conferencing (Pacific Time). Learn more about the Live Online format.
Online, Start Anytime
Continuous enrollment course begins when you enroll. You have a minimum of 90 days and a maximum of 180 days to complete the course.
Online, Fixed Date
Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.
Classroom
Take classes in-person at one of our buildings or partner locations.

English Language Proficiency Requirements

All of our courses are taught in English. If English is not your first language, please use the following test scores as guides in order to be successful:

  • TOEFL: 90
  • IELTS Academic Format: 7
  • DAAD: C1
  • TEM-4 or TEM-8: Level 70

Note: You do not need to submit test scores.

Extension

1995 University Ave., Suite 200

Berkeley, CA 94704-7000

extension@berkeley.edu

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The University of California, Berkeley, is accredited by the Western Association of Schools and Colleges (WASC). UC Berkeley Extension—like all other UC Berkeley schools, colleges and departments—is accredited by WASC through the University.

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For

Patricia Egan

Patricia Egan, M.B.A., M.S., brings more than 25 years of professional experience in financial services to students in Accounting for Government and Not-for-Profit Organizations. She has worked in accounting, budget, tax, and government grants and contracts for large and medium-sized organizations and has held leadership positions as audit committee chair, treasurer, and board chair. Her professional memberships include the American Institute of Certified Public Accounts—Nonprofit Section and the California Society of Tax Consultants. During her development career, she was a Certified Fund Raising Executive for 10 years. Her research interests include budget and tax as reflections of public policy.

BUS ADM X414.9 - 014 - Accounting for Government and Not-for-Profit Organizations

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