0 COURSE OUTLINE GROUND rev 09 09 - National University...

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Course Outline ACC640M Governmental and Non-profit Accounting Please Note: We will be using e-college. All handouts, and other class materials are available in e-college under DOC Sharing Tab at top of page. Make copies of your handouts and bring to class. Grading tab will also be used so you know the status of work completed in a timely manner. Site: http://myonlinelogin.com Class: September 29, 2009 through October 24, 2009 Course Textbook: Freeman, Shoulders, Allison, Patton, and Smith, Jr., Governmental and Nonprofit Accounting: theory and practice , 9 th Ed, Pearson/Prentice Hall. ISBN 0-13-602951-5 Course Prerequisites: ACC601M Financial Accounting Instructor: Joan Talbert, MBA, CFMA Contact information : Phone: Wk: (619) 236-6408 or Hm: (619) 697-4428 E-MAIL: jtalbert@sandiego.gov (work) or owlwyse@cox.net (home) Instructor Availability : Please call, email or post to ASK JOAN. When you email please make sure to put NU, last name, short description of question on ALL email as the subject line. I do not want to miss it or delete it as SPAM. Home # is available 5-9 Monday through Friday and anytime on the weekends. Leave a message and I will get back to you. NOTE: Sending emails to BOTH email addresses will allow me to respond faster. Course Description: Accounting principles used by governmental units and non-profit organizations. Concepts of fund accounting and the analysis and interpretation of the financial statements. Learning Objectives: Upon successful completion of this course, students should be able to: 1. Compare and contrast the financial reporting objectives of governmental and not-for-profit organizations with those of business entities. 2. Evaluate the major components of a comprehensive annual financial report (CAFR) of a state or local government. 3. Apply fund accounting principles to the recording of monetary transactions of state and local governments in accordance with the standards set by the Governmental Accounting Standards Board (GASB). 4. Assess budgeting approaches and procedures for state and local governments. 5. Integrate the generally accepted accounting principles relating to specialized forms of nonprofit organizations including colleges / universities and health care organizations. 6. Apply the generally accepted government auditing standards (GAGAS) for governmental organizations including the Single Audit Act and the implications of the Sarbanes-Oxley Act of 2002. 7. Apply the generally accepted accounting principles for Federal agencies as contained in the Statements of Federal Financial Accounting Standards (SFFAS). Course Requirements: Students are expected to attend all class sessions, participate in all class activities, complete exams as scheduled, and turn in all assignments on time. Failure to do so may result in the loss of points. 1
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0 COURSE OUTLINE GROUND rev 09 09 - National University...

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