SYLLABUS FOR
GOVERNMENT & NOT-FOR- PROFIT ACCOUNTING
Term: 052: Spring
2006
Course Number: ACC
415DS
Instructor: Mr. George Grzesiowski
MBA/CPA
Assistant Professor in
Accounting/Business Management
Office Phone: 219 473-4283
E-mail: ggrzesiowski@ccsj.edu
Home Phone: (219) 362-1696 E-mail: grzz@csinet.net
Cell: 219-716-5002
Office Hours:
Day |
Times |
|
Monday |
8:00 – 10:30 AM 12:00 – 1:50 PM 3:30 – 4:40 PM |
|
Tuesday |
7:50 – 8:50 AM |
|
Wednesday |
12:30 – 4:00 PM (meetings) |
|
Thursday |
8:00 – 10:30 AM 12:00 – 1:50 PM 3:30 – 4:40 PM |
|
Friday |
7:50 – 8:50 AM |
Or, by appointment
Course Time:
To be Arranged
This course will acquaint the student with accounting theory and principles for non-profit entities, governmental entities, schools and hospitals. The course examines the differences between for-profit and not-for-profit accounting concepts.
Prerequisite: ACC 210-211 or BUS 300
Textbooks:
Accounting
for Governmental and Nonprofit Entities; 13th edition,
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 Attendance:
Directed Study
Class Policy for
Assignments:
Students are expected to have read the chapter prior to the lecture. Each chapter will be explained and discussed. Concepts will be illustrated by working selected demonstration problems in class. Selected problems will be assigned as homework.
Research Project:
The student will perform an analysis of the Comprehensive Annual Financial Report of a city. Questions pertaining to the CAFR follow each chapter.
City of
Student Responsibilities:
All students no matter what their educational background, life/work experiences, have something to offer that will enrich our class. As instructors, we not only encourage participation, but also rely on it. As students, you should demand it, not only of yourselves, but also of your classmates. Our class is only as good as we make it.
Classroom
Behavior
Directed Study
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.
Calumet
College of St. Joseph adheres to citation guidelines as prescribed by the
particular discipline (i.e., MLA, APA, 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. Note: Degree
Completion Division (DCD) students should consult the DCD Student Handbook for
information on DCD withdrawals.
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).
Learning
Outcomes/ Competencies:
Students in this course will:
·
Demonstrate an understanding of the concepts of governmental and
not-for-profit accounting.
·
Describe the current practices of governmental and not-for-profit
accounting.
·
Understand the issues that standard setters have resolved so far and
the issues that remain to be resolved in the future.
·
Improve their abilities to read, write and think creatively and
logically.
·
Demonstrate an understanding of the fund accounting cycle.
·
Demonstrate competency in government accounting by completing an analysis
of a Comprehensive Annual Financial Report.
·
Apply concepts and demonstrate competency by completing financial
records for a city utilizing appropriate software.
Assessment:
City
of
Chapter
Assignments 30% of
grade
CAFR Analysis 20%
of grade
Chapter
MC questions 30%
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
Session Date Topic-Assignment
1 Chapter
1, Financial Reporting
2 Chapter
2, Principles
3 Chapter
3, Operating Statement, Budgetary Accounting
Begin Smithville
4 Chapter
4, Operating Activities
5 Chapter 5, capital assets and
projects
6 Chapter
6, long term liabilities and debt service
7 Chapter
7, Proprietary funds
8 Chapter
8, Fiduciary activities
9 Chapter
9, Financial Reporting
10 Chapter
10, Analysis
11 Chapter
14: Non-profits
12 Chapter
15: Non-profits
13 Chapter
16: Colleges and Universities
14 Chapter
17: Healthcare Organizations
15 Final
Assignments