Introductory Governmental and Nonprofit Accounting Part I

This course introduces the foundational principles of accounting within governmental and nonprofit contexts. Content will cover essential terminology and practices such as debits and credits, normal balances, and real versus nominal accounts. Students will explore the structure and function of a general ledger and chart of accounts, with hands-on exercises in preparing journal entries and financial statements. The course also covers cash, accrual, and modified accrual basis accounting and provides an overview of common accounting software used in governmental and nonprofit settings. Students will come away with a solid grasp of introductory governmental and nonprofit accounting principles and practices.

This is the first of three courses that comprise the Governmental and Nonprofit Accounting Certificate at Evergreen. Courses must be taken in sequential order.