This course provides an overview of the basics of financial accounting in relation to charter schools and other non-profit educational entities.  Topics covered in this course include: comparisons of public accounting with private accounting, generally accepted accounting principles (GAAP), the accounting equation, financial statements and reports required by non-profit entities, Governmental Accounting Standards Board vs. Financial Accounting Standards Board, accrual and double-entry accounting, and the standardized account code structure (SACS).