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Educators are often called upon to teach courses that they may not have an appropriate level of expertise. When requested to teach a course dedicated to governmental and not-for-profit (GNP) topics, I wanted to understand what topics were considered essential to be included. A survey instrument was e-mailed to the membership of the Government/Nonprofit Section of the American Accounting Association. Its objective was to determine the current state of GNP accounting instruction in programs throughout the United States. The results of the survey are presented.