ACCT5109

GOVERNMENT AND NON PROFIT ACCT

This course is offered in a current or upcoming term. Check the official course schedule before registering.
Also listed under 1 other title
  • NON PROFIT ACCOUNTING
Department
Accounting
Terms offered
29
Data refreshed
Jun 30, 2026

Description

The first half of the course focuses on government accounting standards as promulgated by the Governmental Accounting Standards Board (GASB). The course explores fund accounting, special issues in government budgeting, and the preparation of government financial statements. The second half of the course focuses on accounting issues associated with colleges and universities, healthcare organizations, and other nonprofit organizations. *Students should have completed the equivalent of Foundations of Financial Accounting before taking this course.

Syllabi

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Offering history & forecast 2016–2026

2003
2026
Sections offered by academic year and season, with estimated offering chances for future years above the divider
YearFallSpringSummerIntersession
2030 2030 Fall: 68% chance, medium confidence. Offered in every fall term since 2018. Department course count rising about 3% per year. 2030 Spring: 24% chance, medium confidence. Offered in 2 of 9 spring terms since 2018. Department course count rising about 10% per year. Department faculty is about 11% below its recent average. 2030 Summer: 16% chance, medium confidence. Offered in 2 of 9 summer terms since 2018. 2030 Intersession: 8% chance, medium confidence. Offered in 0 of 6 intersession terms since 2020.
2029 2029 Fall: 67% chance, medium confidence. Offered in every fall term since 2017. Section count rising about 1% per year over 2 terms. 2029 Spring: 23% chance, medium confidence. Offered in 2 of 10 spring terms since 2017. Department course count rising about 6% per year. Department faculty is about 13% below its recent average. 2029 Summer: 15% chance, medium confidence. Offered in 2 of 10 summer terms since 2017. 2029 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2028 2028 Fall: 75% chance, medium confidence. Offered in every fall term since 2016. Section count rising about 1% per year over 3 terms. Department course count rising about 2% per year. 2028 Spring: 23% chance, medium confidence. Offered in 2 of 11 spring terms since 2016. Department course count rising about 4% per year. Department faculty is about 15% below its recent average. 2028 Summer: 17% chance, medium confidence. Offered in 3 of 11 summer terms since 2016. 2028 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2027 2027 Fall: 74% chance, medium confidence. Offered in every fall term since 2015. Section count rising about 1% per year over 4 terms. 2027 Spring: 23% chance, medium confidence. Offered in 2 of 12 spring terms since 2015. Department course count rising about 3% per year. Department faculty is about 15% below its recent average. 2027 Summer: 17% chance, medium confidence. Offered in 3 of 11 summer terms since 2016. 2027 Intersession: 6% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2026 1 section 1 section Not offered No data for this term
2025 2 sections Not offered Not offered Not offered
2024 2 sections Not offered Not offered Not offered
2023 1 section Not offered Not offered Not offered
2022 1 section Not offered 1 section Not offered
2021 1 section 1 section Not offered Not offered
2020 1 section Not offered Not offered Not offered
2019 1 section Not offered 1 section No data for this term
2018 1 section Not offered Not offered No data for this term
2017 1 section Not offered Not offered Not offered
2016 1 section Not offered 1 section No data for this term
Forecast Under 15% 15–39% 40–69% 70–89% 90%+ Not enough history
Fall Spring Summer Intersession Darker means more sections Not offered No data for term

Future estimates combine recent offering frequency with detected multi-year cycles. Hover a cell for confidence and evidence; low-confidence estimates are marked with ~.

Meeting times

Most recent first
  • Wed, 6:00 PM–9:00 PM Carlson Hall CH231 202620092006
  • Tue, 6:00 PM–9:00 PM Carlson Hall CH231 2025-120102008200720052003
  • Wed, 9:00 AM–11:50 AM JC104 2025-22024
  • Thu, 6:00 PM–9:00 PM Graduate Management Center 2012
  • Mon, 6:00 PM–9:00 PM Graduate Management Center 2004
2026–27 1 entry
Credit-bearing sections of ACCT5109, 2026–27
TermProfessorTypeCreditsEnrollmentCRN
Fall 2026Ye ZhuLecture1 8 of 25 enrolled23285
2025–26 3 entries
Credit-bearing sections of ACCT5109, 2025–26
TermProfessorTypeCreditsEnrollmentCRN
Spring 2026Tara S. SmithOnline0.5 28 of 30 enrolled34902
Fall 2025Ye ZhuLecture1 3 of 23 enrolled24234
Fall 2025Tara S. SmithLecture1 24 of 25 enrolled23285
2024–25 2 entries
Credit-bearing sections of ACCT5109, 2024–25
TermProfessorTypeCreditsEnrollmentCRN
Fall 2024Tara S. SmithLecture1 21 of 31 enrolled21358
Fall 2024William W. DuLecture1 40 of 40 enrolled23285
2023–24 1 entry
Credit-bearing sections of ACCT5109, 2023–24
TermProfessorTypeCreditsEnrollmentCRN
Fall 2023Jennifer S. TargettOnline1 12 of 20 enrolled21358
2022–23 1 entry
Credit-bearing sections of ACCT5109, 2022–23
TermProfessorTypeCreditsEnrollmentCRN
Fall 2022Jennifer S. TargettOnline1 8 of 20 enrolled21358
2021–22 2 entries
Credit-bearing sections of ACCT5109, 2021–22
TermProfessorTypeCreditsEnrollmentCRN
Summer 2022Patricia M. CaseyOnline0.5 31 of 33 enrolled11379
Fall 2021Jennifer S. TargettOnline1 16 of 20 enrolled28557
2020–21 2 entries
Credit-bearing sections of ACCT5109, 2020–21
TermProfessorTypeCreditsEnrollmentCRN
Spring 2021Jennifer S. TargettOnline1 14 of 30 enrolled38646
Fall 2020Jennifer S. TargettOnline1 19 of 30 enrolled24104
2019–20 1 entry
Credit-bearing sections of ACCT5109, 2019–20
TermProfessorTypeCreditsEnrollmentCRN
Fall 2019Patricia M. CaseyLecture1 19 of 30 enrolled24104
2018–19 2 entries
Credit-bearing sections of ACCT5109, 2018–19
TermProfessorTypeCreditsEnrollmentCRN
Summer 2019Patricia M. CaseyOnline0.5 29 of 40 enrolled11026
Fall 2018Patricia M. CaseyLecture1 4 of 30 enrolled24104
2017–18 1 entry
Credit-bearing sections of ACCT5109, 2017–18
TermProfessorTypeCreditsEnrollmentCRN
Fall 2017Deanna P. FosterLecture1 20 of 30 enrolled24104
2016–17 1 entry
Credit-bearing sections of ACCT5109, 2016–17
TermProfessorTypeCreditsEnrollmentCRN
Fall 2016Deanna P. FosterLecture1 27 of 30 enrolled24104
2015–16 2 entries
Credit-bearing sections of ACCT5109, 2015–16
TermProfessorTypeCreditsEnrollmentCRN
Summer 2016Deanna P. FosterOnline1 33 of 33 enrolled10608
Fall 2015Deanna P. FosterLecture1 22 of 30 enrolled24104
2014–15 1 entry
Credit-bearing sections of ACCT5109, 2014–15
TermProfessorTypeCreditsEnrollmentCRN
Fall 2014Deanna P. FosterLecture1 10 of 30 enrolled24104
2013–14 1 entry
Credit-bearing sections of ACCT5109, 2013–14
TermProfessorTypeCreditsEnrollmentCRN
Spring 2014Paul A. Dubrey Jr.Lecture1 15 of 30 enrolled33019
2012–13 1 entry
Credit-bearing sections of ACCT5109, 2012–13
TermProfessorTypeCreditsEnrollmentCRN
Spring 2013Alicia AmaralLecture1 12 of 30 enrolled32418
2011–12 1 entry
Credit-bearing sections of ACCT5109, 2011–12
TermProfessorTypeCreditsEnrollmentCRN
Spring 2012Alicia AmaralLecture1 16 of 30 enrolled31489
2010–11 1 entry
Credit-bearing sections of ACCT5109, 2010–11
TermProfessorTypeCreditsEnrollmentCRN
Fall 2010Mark LoveLecture1 24 of 30 enrolled28493
2009–10 1 entry
Credit-bearing sections of ACCT5109, 2009–10
TermProfessorTypeCreditsEnrollmentCRN
Fall 2009Mark LoveLecture1 21 of 30 enrolled26603
2008–09 1 entry
Credit-bearing sections of ACCT5109, 2008–09
TermProfessorTypeCreditsEnrollmentCRN
Fall 2008Mark LoveLecture1 11 of 30 enrolled25839
2007–08 1 entry
Credit-bearing sections of ACCT5109, 2007–08
TermProfessorTypeCreditsEnrollmentCRN
Fall 2007Mark LoveLecture1 8 of 30 enrolled23687
2006–07 1 entry
Credit-bearing sections of ACCT5109, 2006–07
TermProfessorTypeCreditsEnrollmentCRN
Fall 2006Krishan M. GuptaLecture1 12 of 30 enrolled23687
2005–06 1 entry
Credit-bearing sections of ACCT5109, 2005–06
TermProfessorTypeCreditsEnrollmentCRN
Fall 2005Krishan M. GuptaLecture1 3 of 30 enrolled23687
2004–05 1 entry
Credit-bearing sections of ACCT5109, 2004–05
TermProfessorTypeCreditsEnrollmentCRN
Fall 2004Krishan M. GuptaLecture1 11 of 30 enrolled22677
2003–04 1 entry
Credit-bearing sections of ACCT5109, 2003–04
TermProfessorTypeCreditsEnrollmentCRN
Fall 2003Jane A. KapralLecture1 8 of 30 enrolled21780