Many accountants work in government offices or for nonprofit organizations. These two areas often joined together under the term governmental and institutional accounting. The two are similar because of legal restrictions in the way in which they recieve and spend funds. Therefore, a legal background is sometimes necessary for this type of accountinh practice.All branches of government employ accountant. In the United States, this includes federal, state, and local government. In addition, government-owned corporations in the United States and in many other counties have accountants on their staffs. All of these account-ant, like those in private industry, work on a salary basis. They tend to become specialist in limited fields like transportation or public utilities.Nonprofit organizantion are of course in business for some purpose other than making money. They include cultural organiza-tions like symphony orchestras or opera societis, charitable organiza-tions, religous groups, or corporate-owned research organizations although they are limited in the manner in which they can raise and spend their fund, they usually benefit from special provisions in the tax laws.
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