Calumet College of St. Joseph
SYLLABUS FOR FISCAL PLANNING and MANAGEMENT
Term: Summer, 2003
(023) May 29 – July 10
Course Number: LEA
560
Instructor: George Grzesiowski
Associate professor, Accounting & Management
Office Phone: 219 473-4283
E-mail: ggrzesiowski@ccsj.edu
Home Phone: (219) 362-1696
Home
E-mail: grzz@csinet.net
CELL: 219-716-5002
Course Time: Thursdays 8:30-12:30 and 6:00-10:00
This course is designed for students who will eventually be users of government financial reports, including administrators, members of governing boards, and financial analysts. An overview of government financial reports and their preparation id provided.
Learning Outcomes/Competencies:
Upon completion of
this course the student will be able to:
Textbooks: Core Concepts of
Government and Not-for-Profit Accounting, Granof and
Wardlow, Wiley, 2003.
Since
your learning is my primary concern, it is imperative that anything preventing
you from learning be discussed. Please
feel free to make an appointment with me or call me so that I can help you keep
on track.
Class Policy on
Participation:
Participation
– this includes class attendance and requires active participation, a positive
attitude, and a desire to learn.
Class Policy For
Assignments:
Homework must be
submitted when due. Late submittals are
accepted with penalty.
Research
Project:
The student will
perform an analysis of a Comprehensive Annual Financial Report of a city.
Weekly assignments are given through a continuing problem.
Assessment:
Exams
(2 exams) 50% of
grade
Homework
problems 25% of grade
Project 15% of
grade
Class
participation/attendance 10%
of grade
100%
Grading Scale:
A:
92-100 A-: 90-91 B+: 88-89
B: 82-87 B-: 80-81
C+: 78-79
C:
72-77 C-: 70-71 D+:
68-69 D: 62-67 D-:
60-61 F: 59 & below
Center
for Academic Excellence:
Tutoring
assistance is free to all students of Calumet College of St. Joseph. Call the
Center for Academic Excellence (CAE), to make an appointment at 473-4287. The
Center has experienced and well-trained tutors in most subject areas to help
students who are struggling in a course or who are doing well and would like to
do better. Regular weekly tutoring sessions are likely to improve your grade.
Statement
of Plagiarism:
If an instructor or other Calumet College of St.
Joseph personnel find that a student has plagiarized or been involved in
another form of academic dishonesty, the instructor or other personnel may
elect to bring the matter up for judicial review. The maximum penalty for any
form of academic dishonesty is dismissal from the College. The procedures for
judicial review are listed under the section of CCSJ handbook that addresses
student grievances. (Academic Planner 2001/2002 p.27)
Citation
Guidelines:
Calumet College
of St. Joseph adheres to citation guidelines as prescribed by the particular
discipline (i.e., MLA, APA, and Chicago Manual of Style or Turabian.). All of these guidelines are available in the
Calumet College of St. Joseph library or bookstore. These texts outline how to cite references from a variety of
sources, including electronic media.
Withdrawal
from Classes Policy:
After the last
day for class changes has passed (see College calendar), students may withdraw
from a course in which they are registered with permission from the faculty
member conducting the course. A written request detailing the reason(s) for the
withdrawal must be filed with the Registrar. Written request for withdrawal
must be received by the Registrar by the last day of classes prior to the final
examination dates specified in the catalogue. Written requests may be mailed to
the Registrar or faxed to the College fax number 219-473-4259. Students are to
make note of the refund schedule when withdrawing from courses. The request is
forwarded to the faculty member, who makes the final determination to accept or
deny the request. If the request is honored, the student will receive
notification of official withdrawal; if denied, the notification will indicate
why the withdrawal is disallowed.
An official
withdrawal is recorded as a "W" grade on the student's transcript.
Dropping a course without written permission automatically incurs an
"F" grade for the course (see Refund Schedule).
Week Class Date Topic-Assignment
1 5/29 Introduction
Accounting
Overview
Chapter
1 Government and Not-for-Profit Environment
Chapter
2 Fund Accounting
2 6/5 Chapter 3 Government Financial Reporting
Chapter 4 Governmental Activities – Recognizing
Revenues
3 6/12 Chapter 5 Expenditures and Expenses
Chapter
6 Capital projects and Debt Service
4 6/19 EXAM 1 Chapter 1-6
Chapter 7 Capital Assets and
Investments in Marketable Securities.
Chapter
8 Long Term Obligations
5 6/26 Chapter 9 Business Type Activities
and Internal Services
Chapter
10 Permanent Funds and Fiduciary Funds
6 7/3 Chapter 11 Issue of Reporting and
Disclosure
Chapter
14 Financial Analysis
7 7/10 EXAM 2 Chapter 7 –11, 14
Project
Due