BUS4183.Syllabus.Spring11(1) - BUS 4183 Governmental and...

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BUS 4183 Governmental and Not-for-Profit Accounting Class Syllabus – Spring 2010 Instructor Pamela Smith Baker, Ph.D., CPA Office: Denton Campus, CFO Building, Office 414 Phone: (940) 898- 2108 Email: Office: [email protected] Fax: Office: (940) 898-2903 Office Hours: Tues/Thurs 9:30 a.m. to 1:00 p.m. Course Description BUS 4183. “Governmental and Not-For-Profit Accounting” covers accounting Methods used by state and local governmental and non-profit entities with emphasis on special accounts/funds and statements used by such entities. Prerequisites: BUS 2043, 2053. Credit: Three hours. Objectives of the Class The purpose of this class is to give the student an introduction to the methods of accounting used by governmental and nonprofit entities. The largest employer of persons in the United States is the U.S. government. Governmental and Nonprofit Accounting is used by an enormous number of entities in the United States and abroad. Each U.S. citizen should understand the methods employed by government for accounting and budgeting. General Learning Objectives 1. Communication skills 2. Analytical skills 3. Ethical reasoning skills Specific Learning Objectives 1. Financial Reporting for Governmental and Not-for-Profit Entities 2. Principles of Accounting and Financial Reporting for State and Local Governments 3. Governmental Operating Statement Accounts: Budgetary Accounting 5. Accounting for General Capital Assets and Capital Projects 6. Accounting for General Long-Term Liabilities and Debt Service 7. Accounting for the Business-Type Activities of State and Local Governments 8. Accounting for Fiduciary Activities—Agency and Trust Funds 9. Accounting and Reporting for the Federal Government 10. Accounting for Not-for-Profit Entities 11. Accounting for Colleges and Universities 12. Accounting for Hospitals Required Text Wilson and Kattelus, Accounting for Governmental and Nonprofit Accounting , 15 th Ed. McGraw-Hill/Irwin, 2009 1
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Text Online Learning Center http://www.mhhe.com/wilson15e Communication for Online Course This class is 100% online. The instructor will post on Blackboard all class information including: course syllabus, PowerPoint slides, Study Guides, Homework Assignments, Quizzes, Exams, and any other materials that may be deemed appropriate. Communication can be done with the professor by email daily or by phone or in person during office hours. Quizzes There will be a 10-question, 10-point, multiple-choice quiz for each of the 12 chapters covered. You may take each quiz two times each until the closing date for each particular quiz. After that time, you will not be permitted to take the quiz again. Each quiz is composed of randomly-generated, multiple-choice questions. If you take the quiz more than once, therefore, you likely will not get the same questions. Your quiz scores will make up 30% of your final grade. The Study Guides completed as homework will help you prepare for the quizzes. Be sure
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BUS4183.Syllabus.Spring11(1) - BUS 4183 Governmental and...

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