Nonprofit Financial Management Specialization
The specialization in Nonprofit Financial Management focuses on the in-demand expertise that both nonprofits and governmental organizations are seeking. The specialization addresses students who have career goals to work as accountants or auditors in nonprofits, public or private accounting and state auditing bodies and agencies.
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Foundation Courses (0-12 Credits)
Up to 12 Foundation Credits may be waived. Please speak with your adviser. Course No. Title Credits ACCT 505 Accounting Essentials
Prerequisite: Graduate Standing or ACCT 2011.5 ACCT 510 Intermediate Accounting I
Prerequisite: ACCT 505 or ACCT 3013 ACCT 511 Intermediate Accounting II
Prerequisite: ACCT 510 or ACCT 3023 ACCT 512 Auditing
Prerequisite: ACCT 505 or ACCT 4013 FIN 505 Essentials of Finance
Prerequisite: Graduate Standing or FIN 3311.5 -
Required Core Courses (9 Credits)
All students in the program will take 9 credits of required courses. Course No. Title Credits ACCT 740 Advanced Topics in Assurance Services1
Prerequisites: ACCT 512 or ACCT 4023 ACCT 752
~or~
INSS 605Topics in Accounting Systems1
Prerequisites: ACCT 505 or ACCT 402
~or~
IT for Business Transformation3
3FIN 605 Financial Management
Prerequisite: FIN 505.1.5 FIN 625 Corporate Finance
Prerequisites: FIN 5051.5 1 If this course was taken as part of a prior undergraduate degree, it must be substituted with an INSS 605. -
Accounting Courses (9 credits)
Tailor your interests with these additional Accounting courses. Choose 9 credits. Course No. Title Credits ACCT 513 Intermediate Accounting III2,3
Prerequisites: ACCT 511 or ACCT 3103 ACCT 514 Fundamentals of Income Taxation2,3
Prerequisites: ACCT 505 or ACCT 4053 ACCT 601 Forensic Accounting Principles3
Prerequisites: ACCT 505 or ACCT 4123 ACCT 604 Litigation Support
Prerequisite: ACCT 5053 ACCT 605 Performance Management
and Accounting Controls
Prerequisites: ACCT 505 or ACCT 4043 ACCT 624 Finance and Accounting Analytics
Prerequisite: ACCT 5123 ACCT 635 Financial Statement Analysis3
Prerequisite: ACCT 5053 ACCT 650 Law, Regulation, Professional Responsibility3
Prerequisites: ACCT 505 or ACCT 4203 ACCT 655 Tax Policy
Offered by the UBalt School of Law for LLM/M.S. Taxation3 ACCT 680 Taxation of Entities3
Prerequisites: ACCT 514 or ACCT 4063 ACCT 701 Accounting Ethics 3
Prerequisites: ACCT 505 or ACCT 4133 ACCT 702 Federal and State Government Accounting3
Prerequisites: ACCT 504 or ACCT 414
3 ACCT 720 Strategic Profitability Analysis
Prerequisite: ACCT 605
3 ACCT 755 Advanced Financial Reporting Issues3
Prerequisites: ACCT 511 or ACCT 403
3 ACCT 770 Seminar in Current Topics in Accounting
Prerequisites: ACCT 511 or ACCT 411
3 ACCT 795 Graduate Accounting Internship
Prerequisites: Permission or ACCT 495
3 ACCT 797 Special Topics in Accounting
Prerequisite: ACCT 505
3 2 Required elective if no equivalent course at the undergraduate level.
3 Available as elective only to students who have not taken equivalent courses in their undergraduate program.
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Specialization in Nonprofit Financial Management (9 Credits)
You may choose to use 9 of your 12 elective credits to obtain specialized skills in Nonprofit Financial Management. The requirements for the specialization are as follows: Course No. Title Credits REQUIRED: 3 credits from the following: ACCT 605 Performance Management & Accounting Controls
Prerequisite: ACCT 5053 ACCT 702 Feneral and State Government Accounting
Prerequisite: ACCT 5053 ACCT 720 Strategic Profitability Analysis
Prerequisite: ACCT 6053 ACCT 755 Advanced Financial Reporting Issues 3
Prerequisite: ACCT 5113 REQUIRED SPECIALIZATION COURSE: 3 credits PUAD 700
Concepts and Practices of Nonprofits 3
SPECIALIZATION ELECTIVE CHOICE: 3 credits ACCT 701 Accounting Ethics
Prerequisite: ACCT 5053 ECON 710 Economics of Sustainability and Social Responsibility 3 ENTR 760 Social Enterprise and Entrepreneurship 3 PUAD 785 Public Sector Performance 3 -
Elective (3 Credits)
Students should work with the program director to determine what coursework works best for them to satisfy their 12 credits of electives from 600 and 700-level ACCT, INSS or FIN courses, as well as PUAD 622. Decisions should be based on the student's prior undergraduate business and accounting coursework and their professional experience and career goals. Electives from other areas can be taken by the approval of the program director. Students may not take both versions of the following cross-listed courses: ACCT624/FIN624; and ACCT 635/FIN 700.