May 20, 2025  
2025-2026 Catalog 
    
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ACCT 6740 - Accounting for Governments and Not-for-Profit Organizations

3 Credits (Minimum) 3 Credits (Maximum)

The course provides an introduction to financial reporting practices in governmental and not-for-profit organizations. Emphasis is placed on how financial reports created by governments and not-for-profit organizations are used by internal and external stakeholders. Accounting issues specific to governmental and not-for-profit organizations will also be covered in detail. Prer., ACCT 3010 and ACCT 3020 with a grade of “C-” or above, or equivalent coursework; MSA, MBA, or graduate Accounting Certificate students only. Meets with ACCT 4410.



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