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ACC410
Preview: ACC410 Government Not-for-Profit Accounting : and
Course Guide
Prerequisites
Course Description
Instructional Materials
ACC304
This course analyzes accounting principles and procedures unique to federal, state, and local
governments, as well as not-for-profit organizations. It illustrates financial statements and reports
prepared for each type of entity, fund, and account group. The course explores the role of the
Governmental Accounting Standards Board (GASB), Federal Accounting Standards Advisory Board
(FASAB), and the Financial Accounting Standards Board (FASB) in establishing accounting
standards and disclosure requirements for governments and not-for-profit organizations.
Required Resources
Michael H. Granof. 2019. Government and Not-for-Profit Accounting: Concepts and Practices. John
Wiley & Sons. ACC410 Blackboard course. https://www.strayerbookstore.com
AICPA. No date. CPAs in Government. https://www.aicpa.org/career/careerpaths/government.html
National Association of State Budget Officers. May 20, 2013. The State Budget Process.
https://www.youtube.com/watch?v=dt_yubkp4HI
GFOA. No date. Capital Project Monitoring and Reporting. https://www.gfoa.org/materials/capital-
project-monitoring-and-reporting
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
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Course Learning Outcomes
U.S. Department of the Treasury. 2021. Financial Report of the United States Government .
https://fiscal.treasury.gov/reports-statements/financial-report/
GAO. No date. Yellow Book. https://www.gao.gov/yellowbook/overview
FASB. No date. Not-for-Profits.
https://www.fasb.org/jsp/FASB/Page/BridgePage&cid=1351027226246#section_4
Optional Resources
American Institute of Certified Public Accountants. No date. American Institute of Certified Public
Accountants. https://www.aicpa.org
GWSCPA Educational Foundation. No date. Nonprofit Accounting Basics .
https://www.nonprofitaccountingbasics.org
Governmental Accounting Standards Board. No date. Governmental Accounting Standards Board.
https://www.gasb.org
Government Accountability Office. No date. U.S. Government Accountability Office.
https://www.gao.gov
Financial Accounting Standards Board. No date. Financial Accounting Standards Board.
https://www.fasb.org
Government Finance Officers Association. No date. Government Finance Officers Association.
https://www.gfoa.org
Office of Management and Budget. No date. Office of Budget and Management.
