ACC434_Course_Outline_June_2011 - NATIONAL UNIVERSITY...

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ACC434 Course Outline April 2010 1 NATIONAL UNIVERSITY Course Outline COURSE: ACC 434 –Accounting for Governments and Not-For-Profit Organizations PROFESSOR: Katherine McClellan E-MAIL ADDRESS: [email protected] PHONE NUMBER: (408)482-1141 Kindly call as a last resort. I prefer to be contacted via e-mail . REQUIRED TEXT: Wilson, Reck & Kattelus Accounting for Governmental & Nonprofit Entities, (15th Ed) McGraw Hill Irwin, ISBN: 978-0-07-337960-9 PUBLISHER WEBSITE: Powerpoint presentations for each chapter of the text as well as useful definitions in “flashcards” are available on the publisher’s website at: Instructions on using the site are contained in a Powerpoint located in the DocSharing section of the Course. ADDITIONAL MATERIAL: You will also select a city’s on-line Comprehensive Annual Financial Report (CAFR-pronounced "Caffer") or Annual Budget for the Research Paper assignment due the beginning of Week 4. The textbook refers to the City and County of Denver CAFR for year ended December 31, 2007 which is reproduced in the text and will also be available as a PDF in DocSharing in the eCollege course which will be accessible starting May 30, 2011. REQUIRED SOFTWARE: MICROSOFT 97 or higher (This will include WORD, EXCEL, and POWERPOINT.) COURSE PRE-REQUISITE: ACC 201 or equivalent COURSE DESCRIPTION: A study of the specialized accounting principles applicable to state and local governments and other non-profit organizations, with an emphasis on fund accounting principles used in the recording of assets, liabilities, equity, revenues and expenditures. Also covers the analysis and interpretation of financial statements of such governmental and non-profit entities. LEARNING OUTCOMES: Upon successful completion of this course, students will be able to: 1. Compare and contrast financial reporting objectives of governmental and other nonprofit organizations in contrast to those of commercial organizations.
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ACC434 Course Outline April 2010 2 2. Evaluate the major components of a comprehensive annual financial report (CAFR) of a state or local government. 3. Analyze the theory and purpose of "fund accounting" and apply fund accounting principles to the recording of monetary transactions of state and local governments and other nonprofit organizations. 4. Explain and apply the unique modified accrual basis of accounting used by state and local governments and certain types of other nonprofit organizations. 5. Apply the budget accounting and financial reporting required of state and local governments. 6. Analyze and record, in the appropriate fund, the common monetary transactions of state and local governments in accordance with standards set by the Governmental Accounting Standards Board. 7.
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This note was uploaded on 08/01/2011 for the course ACCT 434 taught by Professor Mcclellan during the Spring '11 term at National.

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ACC434_Course_Outline_June_2011 - NATIONAL UNIVERSITY...

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