ACC 509: Government and Not-for-Profit Accounting Read more about ACC 509: Government and Not-for-Profit Accounting This course focuses on the most important concepts, standards and procedures of accounting, financial and budgetary reporting applicable to (1) state and local governments, including counties, cities, townships, school districts, other special districts and public authorities; (2) not-for-profit organizations; (3) not-for-profit and governmental universities and hospitals; and (4) the federal government.