The program requires the completion of 10 courses (30 credits) comprised of seven required courses and three elective courses. Alternatively, candidates may earn a certificate in government financial management by completing 12 credits consisting of Design and Development of Information Systems, Government Accounting and Auditing, Government Budgeting Systems, and Public Sector Auditing. Students enrolled in the certificate program have the option to later matriculate in the master's degree program and have the certificate courses counted toward the degree.

Core Courses

Course Number	Title	Credits
22:010:512	Ethical Issues in Public Financial Management	3
22:010:525	Government Budgeting Systems**	3
22:010:551	Government Accounting and Auditing**	3
22:010:577	Accounting for Managers*	3
22:010:578	Public Financial Management	3
22:010:604	Design and Development of Information Systems**	3
22:835:604	Concepts in Auditing*	3
22:010:654	Public Sector Auditing**	3
22:010:655	Advanced Topics in Governmental Accounting	3

*Note: Accounting for Managers and Concepts in Auditing are waived for accounting majors. Nonaccounting majors will be required to complete these two prerequisite courses in addition to the other seven required courses.

**Note: Not all of the above courses are offered each semester. Please address inquiries regarding course offerings to Professor Irfan A. Bora, director, master's in governmental accounting.

Electives

Course Number	Title	Credits
22:010:607	Management Control in Nonprofit Organizations	3
22:010:609	Advanced Design and Development of Information Systems	3
22:010:662	Public Sector Forensic Accounting	3
22:010:689	Governmental Financial Analysis	3
22:010:691	Applied Public Finance	3
22:010:xxx	Special Topics: Independent Study in Public Financial Management	3
22:010:694	Federal Financial Management	3

Prerequisites

Candidates for the certificate and degree programs must have completed at least one semester of accounting.

See the Course List and Descriptions chapter of this catalog.

Degree Requirements

Core Courses

Electives