| Institution | Course Dept | Course Number | Course Title | Level of Instruct | Lessons | Supervised Exams | Media Support Code | Credit Hours | Tuition | Special Fees | Total Cost | Foot Note Code | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Postsecondary Courses | |||||||||||||
| Mountain State University | Accounting | ACCT 335 | Federal and State Taxation I | U | 10 | 4 | CR | 3 (S) | $250.00 | $0.00 | $250.00 | P | |
| Footnote: | Prerequisite: ACCT 212. | ||||||||||||
| Course Description: | Problems and procedures of income tax accounting for individuals and small businesses. This course description is subject to change including course learning outcomes and assessment criteria. | ||||||||||||
| Mountain State University | Accounting | ACCT 336 | Federal and State Taxation II | U | 10 | 4 | CR | 3 (S) | $250.00 | $0.00 | $250.00 | P | |
| Footnote: | Prerequisite: ACCT 335. | ||||||||||||
| Course Description: | Problems and procedures of income tax accounting for corporations, partnerships, and estates and trusts. This course description is subject to change including course learning outcomes and assessment criteria. | ||||||||||||
| Institution | Course Dept | Course Number | Course Title | Level of Instruct | Lessons | Supervised Exams | Media Support Code | Credit Hours | Tuition | Special Fees | Total Cost | Foot Note Code | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Postsecondary Courses | |||||||||||||
| Upper Iowa University | BA | 432 | Accounting for Not-for-Profit Organizations | U | N/A | N/A | E | 3 (S) | $849.00 | $0.00 | $849.00 | C | |
| Footnote: | Prerequisite: BA 202. Successful completion of BA 322 recommended. UIU uses MBS Direct as our textbook provider. Find current textbook prices at: www.mbsdirect.net and select Upper Iowa University and location Independent Study Program. The number of lessons and proctored exams varies by course and is subject to change with course updates. A 10% tuition discount is available to all DoD cardholders. | ||||||||||||
| Course Description: | An overview of the theory and application of FASB and other authoritative pronouncements related to accounting for governmental, fiduciary and other not-for-profit organizations. | ||||||||||||
| Institution | Course Dept | Course Number | Course Title | Level of Instruct | Lessons | Supervised Exams | Media Support Code | Credit Hours | Tuition | Special Fees | Total Cost | Foot Note Code | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Postsecondary Courses | |||||||||||||
| Adams State College | BUS | 360 | Governmental and Institutional Accounting | U | N/A | N/A | E, SG | 3 (S) | $375.00 | $0.00 | $375.00 | P | |
| Footnote: | Prerequisite: Introduction to Accounting II | ||||||||||||
| Course Description: | Study of accounting procedures related to governmental units and nonprofit institutions. Prerequisites: At least 2 semesters of college introductory accounting courses. Homework assignments, practice set, 5 exams. | ||||||||||||
| Institution | Course Dept | Course Number | Course Title | Level of Instruct | Lessons | Supervised Exams | Media Support Code | Credit Hours | Tuition | Special Fees | Total Cost | Foot Note Code | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Postsecondary Courses | |||||||||||||
| SUNY Empire State College | BME | 213204 | Accounting for Governmental and Not-for-Profit | U | 8-10 | n/a | CD, CR, E, IA | 4 (S) | $828.00 | $40.00 | $868.00 | X | |
| Footnote: | All courses are 15 weeks long with an average of 8-10 lessons. The type of media support varies. See course description. | ||||||||||||
| Course Description: | Governmental and nonprofit organizations account for a very large segment of industry in the United States. It is about 80% of the whole business organizations in the U.S. The accounting function in these organizations follows unique guidelines that are not covered in other offered accounting courses except an introductory part in the Advanced Accounting course. The purpose of this course is to provide students not only with the fundamentals of accounting for this sector of industry, but also with the operational concerns an accountant has to take into consideration that have an impact on the accounting functions or the tax exempt status of these organizations. Also the CPA exam tests the candidate’s knowledge in applying the accounting principles and procedures to the governmental and not-for-profit organizations. Prerequisite: Intermediate Accounting I and II or equivalent. | ||||||||||||
| Institution | Course Dept | Course Number | Course Title | Level of Instruct | Lessons | Supervised Exams | Media Support Code | Credit Hours | Tuition | Special Fees | Total Cost | Foot Note Code | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Postsecondary Courses | |||||||||||||
| Indiana University | BUS | A233 | INTERMEDIATE HEALTHCARE ACCOUNTING | L | 8 | 2 | SG | 3 (S) | $591.18 | $65.00 | $656.18 | P | |
| Footnote: | NOTE: Online course requires Microsoft Word. Prerequisite: A201 or one semester of college-level beginning accounting or the equivalent. | ||||||||||||
| Course Description: | Online or Correspondence: Practical solutions to more difficult accounting problems arising in day-to-day hospital business operations. Uniform hospital accounting and statistics, credits and collections, third-party reimbursements, payroll accounting, inventory accounting, long-term debt and fund raising, hospital financial statements, mechanized accounting, and hospital investments. | ||||||||||||
| Indiana University | BUS | A335 | Fund Accounting | U | 8 | 2 | SG | 3 (S) | $591.18 | $65.00 | $656.18 | P | |
| Footnote: | Prerequisite: BUS A201 and A202. | ||||||||||||
| Course Description: | Online or Correspondence: Financial management and accounting for non-profit-seeking entities such as municipal and federal government, schools, and hospitals. | ||||||||||||
| Institution | Course Dept | Course Number | Course Title | Level of Instruct | Lessons | Supervised Exams | Media Support Code | Credit Hours | Tuition | Special Fees | Total Cost | Foot Note Code | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Postsecondary Courses | |||||||||||||
| University of Northwestern Ohio | AC | 225 | Governmental & Not-for-Profit Accounting | L | 10 | 4 | CR, E, IA | 3 (Q) | $495.00 | $0.00 | $495.00 | NA | |
| Course Description: | This course will provide an overview of the characteristics of accounting for governmental and not-for-profit organizations. Study of the various governmental funds, the budgetary process, reporting standards, and preparation of financial statements for both governmental and not-for-profit organizations will also be included. | ||||||||||||
| University of Northwestern Ohio | AC | 442 | Governmental and Nonprofit Accounting | U | 10 | 4 | CR, E, IA | 5 (Q) | $825.00 | $0.00 | $825.00 | NA | |
| Course Description: | Students are acquainted with the accounting differences between government and not-for-profit organizations compared with for-profit businesses. Exposure will be provided to the various government funds, capital projects and debt service. Students will be introduced to accounting for the various contributions to a not-for-profit organization. | ||||||||||||
| Institution | Course Dept | Course Number | Course Title | Level of Instruct | Lessons | Supervised Exams | Media Support Code | Credit Hours | Tuition | Special Fees | Total Cost | Foot Note Code | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Postsecondary Courses | |||||||||||||
| University of South Carolina | ACCT | C505 | GOVERNMENT AND NON-PROFIT ACCOUNTING | U | 11 | 1 | 3 (S) | $375.00 | $0.00 | $375.00 | P | ||
| Footnote: | Prerequisite: ACCT 405 or consent of instructor. ACCT C505 is not available for graduate credit. | ||||||||||||
| Course Description: | Accounting principles and procedures for local, state and federal governmental units and for private nonprofit organizations. | ||||||||||||