Government and Non-profit Organization Accounting

This course covers the basic theory and accounting methods of general fiscal budget accounting, administrative unit accounting, and public institution accounting, including the government accounting system of "dual functions, dual bases, and dual reports." Digital and intelligent tools are embedded throughout the teaching process: through accounting-software ledger training, Excel data processing, parallel-bookkeeping simulation of budgetary and financial accounting, and AI-assisted case analysis, students place themselves in the business scenarios of administrative and public institutions and complete the full process from transaction recognition and voucher processing to financial statement preparation and analysis. After completing the course, students will understand the accounting logic of government accounting, master the bookkeeping and statement preparation for the main transactions of administrative and public institutions, and acquire a preliminary ability to use information technology for budget execution analysis and internal control review. The course integrates with accounting informatization, budget management, and public administration, helping students develop integrated thinking across business, finance, budgeting, and technology, and adapt to the "human-machine collaboration" working mode under digital government and smart finance initiatives.