Accounting (BS): Government/Nonprofit Concentration
To see more about what you will learn in this program, visit the Learning Outcomes website!
The field of accounting for government agencies and nonprofit organizations focuses on careers in public service and provides students with the elemental tools necessary for understanding organizations not motivated by profit-seeking. Emphasis is placed on understanding the role of accounting in nonprofit and government agencies and the accounting procedures and devices necessary to provide accountability to the public.
Curriculum Overview:
The government/nonprofit concentration is designed for students interested in general or financial management of nonprofit organizations and government organizations. All levels of government – local, state, and federal – provide opportunities in the areas of auditing, financial management, and budgeting. In addition, students versed in government and nonprofit accounting have opportunities in public accounting since most local governments and nonprofits are audited not by government auditors but by public accounting firms.
The government/nonprofit concentration is designed to prepare students in the following areas:
- The ability to make insightful contributions to the strategic planning process
- The knowledge to design measures that focus and motivate the organization’s employees and activities
- Understanding of budgeting, audit and financial analysis issues unique to government and nonprofit entities
Accounting Department:
Poole College of Management
3102 Nelson Hall
Raleigh, NC 27695
Phone: (919) 515-5565
https://poole.ncsu.edu/accounting
Kathy Krawczyk
Interim Department Head
Dixon Hughes Goodman Professor of Accounting
Plan Requirements
| Code | Title | Hours |
|---|---|---|
| Humanities and Social Sciences | ||
| Acad Writing Research 1 | 4 | |
| Foreign Language 201 | 3 | |
| Select one of the following: | 3 | |
| Public Speaking | ||
| Interpersonal Communication | ||
| Argumentation and Advocacy | ||
| PSY 200 | Introduction to Psychology | 3 |
| Select one of the following: | 3 | |
| Introduction to Agricultural & Resource Economics | ||
| Introduction to Agricultural & Resource Economics | ||
| Principles of Microeconomics | ||
| EC 202 | Principles of Macroeconomics | 3 |
| Select one of the following: | 3 | |
| Communication for Engineering and Technology | ||
| Communication for Business and Management | ||
| Communication for Science and Research | ||
| GEP Humanities | 6 | |
| GEP Additional Breadth (Humanities/Social Sciences/Visual and Performing Arts) | 3 | |
| Select one of the following: (verify requirement) | ||
| Managing Ethics in Organizations | ||
| Issues in Business Ethics | ||
| Contemporary Moral Issues | ||
| Ethical Problems in the Law | ||
| Ethics | ||
| Mathematical and Natural Sciences | ||
| GEP Natural Sciences | 7 | |
| Select one of the following: 1 | 3 | |
| Elements of Calculus | ||
| Calculus for Life and Management Sciences A | ||
| Calculus I | ||
| MA 114 | Introduction to Finite Mathematics with Applications | 3 |
| or MA 242 | Calculus III | |
| Select one of the following: | 3 | |
| Economics and Business Statistics | ||
| Economics and Business Statistics | ||
| Introduction to Statistics II | ||
| Probability and Statistics for Engineers | ||
| Introduction to Statistical Inference and Regression | ||
| ST 307 | Introduction to Statistical Programming- SAS | 1 |
| Interdisciplinary Perspectives | ||
| GEP Interdisciplinary Perspectives | 2 | |
| Physical Education | ||
| GEP Health and Exercise Studies | 2 | |
| Corequisites | ||
| GEP U.S. Diversity (verify requirement) | ||
| GEP Global Knowledge (verify requirement) | ||
| Major Requirements (Non-Acc) | ||
| M 100 | Personal and Professional Identity Development | 1 |
| MIE 201 | Introduction to Business Processes | 3 |
| BUS 320 | Financial Management | 3 |
| MIE 330 | Human Resource Management | 3 |
| BUS 340 | Information Systems Management | 3 |
| BUS 360 | Marketing Methods | 3 |
| BUS 370 | Operations and Supply Chain Management | 3 |
| MIE 305 | Legal and Regulatory Environment | 3 |
| MIE 480 | Business Policy and Strategy | 3 |
| Major Requirements (Acc) | ||
| ACC 210 | Concepts of Financial Reporting 2 | 3 |
| ACC 220 | Introduction to Managerial Accounting 1 | 3 |
| ACC 310 | Intermediate Financial Accounting I 1 | 3 |
| ACC 311 | Intermediate Financial Accounting II 1 | 3 |
| ACC 330 | An Introduction To Income Taxation 1 | 3 |
| ACC 340 | Accounting Information Systems 1 | 3 |
| ACC 450 | Auditing and Assurance Services | 3 |
| Concentration | ||
| ACC 420 | Cost Accounting for Effective Management | 3 |
| ACC 460 | Governmental and Nonprofit Accounting | 3 |
| Select one of the following: | 3 | |
| Nonprofit Leadership & Development | ||
| History of Nonprofits, Philanthropy, and Social Change | ||
| State and Local Government | ||
| Introduction to Nonprofits | ||
| Introduction to Public Administration | ||
| Free Electives | ||
| Free Electives 3 | 13 | |
| Total Hours | 120 | |
| 1 | C- or better |
| 2 | C+ or better |
| 3 | Students should consult their academic advisors to determine how to complete this requirement. |
Acad Writing Research
| Code | Title | Hours |
|---|---|---|
| Acad Writing Research | ||
| ENG 101 | Academic Writing and Research | 4 |
| FLE 101 | Academic Writing and Research | 4 |
| Transfer Sequence | ||
| ENG 1GEP | 100 Level English Composition | 3 |
| ENG 202 | Disciplinary Perspectives in Writing | 3 |
Foreign Language 201
| Code | Title | Hours |
|---|---|---|
| FLA 201 | Intermediate Arabic I | 3 |
| FLC 201 | Intermediate Chinese I | 3 |
| FLF 201 | Intermediate French I | 3 |
| FLF 212 | French: Language, Culture, and Technology | 3 |
| FLG 201 | Intermediate German I | 3 |
| FLG 212 | German Language, Culture, Science, and Technology | 3 |
| FLI 201 | Intermediate Italian I | 3 |
| FLJ 201 | Intermediate Japanese I | 3 |
| FLN 201 | Intermediate Hindi-Urdu I | 3 |
| FLP 201 | Intermediate Portuguese I | 3 |
| FLR 201 | Intermediate Russian I | 3 |
| FLS 201 | Intermediate Spanish I | 3 |
| FLS 212 | Spanish: Language, Technology, Culture | 3 |
| GRK 201 | Intermediate Greek I | 3 |
| LAT 201 | Intermediate Latin I | 3 |
| PER 201 | Intermediate Persian I | 3 |
Semester Sequence
This is a sample.
| First Year | ||
|---|---|---|
| Fall Semester | Hours | |
| M 100 | Personal and Professional Identity Development | 1 |
| ENG 101 | Academic Writing and Research (or GEP Natural Sciences with Lab) 1 | 4 |
| Select one of the following: | 3 | |
| Elements of Calculus | ||
| Calculus for Life and Management Sciences A | ||
| Calculus I | ||
| FLx 201 | 3 | |
| MIE 201 | Introduction to Business Processes | 3 |
| GEP Health and Exercise Studies | 1 | |
| Hours | 15 | |
| Spring Semester | ||
| MA 114 or MA 242 |
Introduction to Finite Mathematics with Applications or Calculus III |
3 |
| Select one of the following: | 3 | |
| Public Speaking | ||
| Interpersonal Communication | ||
| Argumentation and Advocacy | ||
| ENG 101 | Academic Writing and Research (or GEP Natural Sciences with Lab) 1 | 4 |
| EC 201 or ARE 201 |
Principles of Microeconomics or Introduction to Agricultural & Resource Economics |
3 |
| ACC 210 | Concepts of Financial Reporting | 3 |
| Hours | 16 | |
| Second Year | ||
| Fall Semester | ||
| ACC 220 | Introduction to Managerial Accounting | 3 |
| Select one of the following: | 3 | |
| Public Speaking (GEP Humanities) | ||
| Interpersonal Communication (GEP Humanities) | ||
| Argumentation and Advocacy (GEP Humanities) | ||
| BUS/ST 350 | Economics and Business Statistics | 3 |
| GEP Natural Sciences | 3 | |
| EC 202 | Principles of Macroeconomics | 3 |
| Hours | 15 | |
| Spring Semester | ||
| ACC 310 | Intermediate Financial Accounting I | 3 |
| BUS 340 | Information Systems Management | 3 |
| Select one of the following: | 3 | |
| Financial Management | ||
| Marketing Methods | ||
| Operations and Supply Chain Management | ||
| Legal and Regulatory Environment | ||
| Human Resource Management | ||
| PSY 200 | Introduction to Psychology | 3 |
| GEP Additional Breadth (Humanities/Social Sciences/Visual and Performing Arts) | 3 | |
| ST 307 | Introduction to Statistical Programming- SAS | 1 |
| Hours | 16 | |
| Third Year | ||
| Fall Semester | ||
| ACC 311 | Intermediate Financial Accounting II | 3 |
| ACC 340 | Accounting Information Systems | 3 |
| Select two of the following: | 6 | |
| Financial Management | ||
| Marketing Methods | ||
| Operations and Supply Chain Management | ||
| Legal and Regulatory Environment | ||
| Human Resource Management | ||
| Select one of the following: | 3 | |
| Communication for Engineering and Technology | ||
| Communication for Business and Management | ||
| Communication for Science and Research | ||
| GEP Health and Exercise Studies | 1 | |
| Hours | 16 | |
| Spring Semester | ||
| ACC 330 | An Introduction To Income Taxation | 3 |
| Select two of the following: | 6 | |
| Financial Management | ||
| Marketing Methods | ||
| Operations and Supply Chain Management | ||
| Legal and Regulatory Environment | ||
| Human Resource Management | ||
| Select one of the following: | 3 | |
| Cost Accounting for Effective Management | ||
| Governmental and Nonprofit Accounting | ||
| State and Local Government | ||
| Introduction to Nonprofits | ||
| Introduction to Public Administration | ||
| Nonprofit Leadership & Development | ||
| Free Elective | 3 | |
| Hours | 15 | |
| Fourth Year | ||
| Fall Semester | ||
| ACC 450 | Auditing and Assurance Services | 3 |
| Select one of the following: | 3 | |
| Cost Accounting for Effective Management | ||
| Governmental and Nonprofit Accounting | ||
| State and Local Government | ||
| Introduction to Nonprofits | ||
| Introduction to Public Administration | ||
| Nonprofit Leadership & Development | ||
| GEP Interdisciplinary Perspectives | 2 | |
| Free Elective | 4 | |
| GEP Humanities | 3 | |
| Hours | 15 | |
| Spring Semester | ||
| Select one of the following: | 3 | |
| Cost Accounting for Effective Management | ||
| Governmental and Nonprofit Accounting | ||
| State and Local Government | ||
| Introduction to Nonprofits | ||
| Introduction to Public Administration | ||
| Nonprofit Leadership & Development | ||
| MIE 480 | Business Policy and Strategy | 3 |
| Free Electives | 6 | |
| Hours | 12 | |
| Total Hours | 120 | |
| 1 | A grade of C- or better is required. |
Students must also complete as a part of their general education requirements one course from the GEP U.S. Diversity list (no credit hour requirement) and one course from the GEP Global Knowledge list (no credit hour requirement).
GPA Graduation Requirements
- Overall GPA for all courses attempted at NC State must be 2.0 or higher; and
- Overall GPA for all ACC courses attempted at NC State must be 2.0 or higher
Career Opportunities
The field of accounting deals with identifying, measuring and communicating information to assist individuals and companies in making informed economic decisions. Accounting provides students with excellent career opportunities. Individuals graduating with an accounting degree can expect to be exposed to all aspects of an organization from a broad top-down perspective.