Syllabus - Government and Not-for-Profit Accounting

MANDATORY ORIENTATION

This orientation will become available in the Blackboard course on 9/20/17 and must be completed by 11:45 PM on 9/30/17. Students will be withdrawn from the course if they do not complete all components of the mandatory orientation by 9PM on 9/30/17.

ACNT 2330 Online -- OVERVIEW

ACNT 2330 – Governmental and Not-for-Profit Accounting

A study of basic fund accounting and financial reporting concepts, applications, and practices for governmental and not-for-profit entities. The course coverage also includes budgeting; transaction analysis; general journal and special journals; journal entries; preparation, use and analysis of financial statements; auditing issues; and recent GASB and FASB pronouncements. Instructional program chair approval is needed.

Course Fee: $50.00 Student Accident Insurance Fee: $1.00 Skills: O Prerequisites: ACNT 1371. Course Type: W

The prerequisite for ACNT 2330 is ACNT 1371 - Business Applications in Accounting (3-3-1) Overview of accounting information system and accounting cycle, financial statement preparation and time value of money applications. Introduction to research and writing for accountants.

In ACNT 2330, students work with the basic accounting cycle: (1) analyze transactions, (2) prepare journal entries, (3) post journal entries, (4) prepare a trial balance, (5) prepare and post adjusting entries, (6) prepare an adjusted trial balance, (7) prepare financial statements, (8) prepare and post closing entries, and (9) prepare a post closing trial balance. Students must be prepared to work with the rules of debits and credits, the steps of the accounting cycle; accrual accounting; financial accounting concepts; current and long-term liabilities (including bonds); and current and long-term liabilities.

ACNT 2330 covers generally accepted accounting principles (GAAP) for State and Local Governments (GASB) and GAAP for private Not-For-Profit entities (FASB). While we work with the accounting cycle, rules of debits/credits, and basic financial accounting concepts, it is necessary to understand and apply new terminology and unique accounting processes/rules.

This online course has mandatory due dates which cannot be extended. To prepare for the graded labs, projects, and exams, students are asked to work with (1) text material, (2) narrated Power Point presentations and problems (written narration), (3) written notes provided by the professor, (4) videos prepared by the instructor and Roger CPA Review, (5) practice homework (feedback is immediately provided), and (6) multiple choice quizzes at the text website and in the Roger material (immediate feedback is provided).. Students are asked to post questions/comments/concerns about technical material on the Blackboard Discussion Board. This allows the professor and class to interact to resolve any confusion on technical issues. Students are then asked to prepare labs (, complete projects, and take proctored exams at ACC or other testing centers (for students who live outside the ACC service area).

The above overview of this course requires that all students stay on schedule and have sufficient time to work with all aspects of the course. Students must be active with the Blackboard Discussion Board.

Before enrolling, make sure that this course format is right for you.

Step 1: Read about Distance Learning – http://dl.austincc.edu/students/ Take the Learning Style Survey - http://dl.austincc.edu/students/SelfAssess.php

Step 2: Make sure that you have time for this course. The time commitment is about 12 – 15 hours per week (16 week course) and 16 - 19 hours per week (12 week course). Because of the mandatory deadlines, students cannot fall behind.

Step 3: Read the course syllabus to make sure you understand how this online course works

If this is the right course for you, work with Dr. Peoples' office to get approval to complete the enrollment process.

Readings

REQUIRED TEXTBOOK Goivernment and Not-for-Profit Accounting Concepts and Practices; 7ed; Granof, Khumawals, Calabrese, Smith; Wiley & Sons Publisher; ISBN 9781118983270

Text website: http://www.wiley.com/WileyCDA/WileyTitle/productCd-EHEP003385.html?filter=TEXTBOOK

ACC Bookstore website: http://austin.bncollege.com/webapp/wcs/stores/servlet/TBListView?cm_mmc=RI-_-999-_-1-_-A&catalogId=10001&storeId=65166&langId=-1&termMapping=Y&courseXml=%3C%3Fxml+version%3D%271.0%27+encoding%3D%27UTF-8%27%3F%3E%3Ctextbookorder%3E%3Ccourses%3E%3Ccourse+dept%3D%27ACNT%27+num%3D%272330%27+sect%3D%2737389%27+term%3D%27F17%27+%2F%3E%3C%2Fcourses%3E%3C%2Ftextbookorder%3E

professor Obligations

Austin Community College

Professor Sheila Ammons’ Obligations to Students

ACNT 1393, ACNT 2330, ACNT 2375

Item	Feedback
Academic Honesty	I expect all students to do their own work at all times. The purpose of each assignment or exam is to allow the professor to evaluate the students’ understanding of the course objectives. I will follow the course syllabus and ACC policies for academic dishonesty (stated in the ACC Student Handbook).
Assignments	Overall feedback is provided within 24 hours of the due date. It takes 24 - 72 hours to grade the papers. At that time, students will be able to view specific feedback (click on the grade). Until a paper is graded, a 'needs grading' icon will appear in the BB grade book. If there is no needs grading icon, the paper was not properly submitted. At times, students will save a paper but will not submit it. Be sure to submit the assignment before the due date. Do not submit assignments via e-mail (unless the assignment specifically states to do this). Each Blackboard lesson provides the method of submitting assignments. Use doc, docx, rtf, xls, or xlsx (no power point or pdf). Students are expected to put their name on each paper submitted for grading. Late papers are not accepted for grading.
Discussion Board	I check DB postings at least two times each day. Do not post personal messages on DB - use your ACC g-mail account. If you do not use the BB e-mail function, be sure to include the course and section number in your e-mail (using your ACC g-mail account).
BB Messages	I use this area to submit assignments and personal messages to students (students will receive an e-mail telling them to go to this Messages area). Do not use this area to send messages to me. Use ACC g-mail or the Discussion Board.
Due Dates	I will follow the syllabus guidelines for all exam and assignment deadlines. I expect all students to stay current and keep me informed of conflicts. This may not result in the extension of due dates, but I will do all I can to help students. I expect all students to understand the deadlines and submit quality work by the deadline.
e-mails	I check e-mails at least three times each day. Always use your ACC g-mail account. The best way to e-mail: Use the e-mail tab in our BB course. If you do not use this preferred method, be sure to include the course and section number in all e-mails.
Exams	Allow 48 - 72 hours for these to be graded. The ACC Accounting Department has a secure exam policy. For this reason, exams cannot be released via Blackboard. If students need to see their exams, this must be done in person at the professor's office. General feedback can be provided via the BB Messages area. Students who live within the ACC service area will take computer exams at any ACC testing center. Students who live outside the ACC service area will take a hard copy exam at the approved college or university (see the Exams area of Blackboard for more information)
Phone Calls	I focus on e-mails (always use your ACC g-mail account) and Discussion Board postings. If you need to talk to me, send an e-mail with your phone number.
Syllabus	I expect students to read and follow the course syllabus. I follow the syllabus at all times. Please do not ask me to change the syllabus policies during the semester.
Technical Support	ACC g-mail, Blackboard, ACC Online Services – Contact 512 223-4636 or helpdesk@austincc.edu (http://www.austincc.edu/help - for Live Chat access) Checkpoint, Accounting Standards Codification, or Governmental Accounting Research System – contact Professor Ammons: sammons@austincc.edu. These systems tend to be reliable. The professor will send e-mails regarding any scheduled maintenance or system issues. This is another reason to check the ACC g-mail account on a regular basis.
Withdrawals	I will follow the syllabus guidelines on withdrawing students from the course.

Course Requirements

CIP CODE AREA: 52.0301.00

COURSE LEVEL: Advanced (Junior Level)
COURSE NUMBER: ACNT 2330 (Workforce Education Course Number)
COURSE TITLE: Governmental and Not-For-Profit Accounting
CREDIT HOURS: 3; Lecture Hours: 3, Lab Hours: 1
PREREQUISITE: ACNT 1371
METHOD OF PRESENTATION: 3 lecture hours/1 lab hour each week - ONL students use the Internet and email to complete coursework online. Discussion boards, streaming video, and instructional software may also be incorporated. Students use their own computers or the Computer Labs on campus.

COURSE DESCRIPTION: A study of basic fund accounting and financial reporting concepts, applications, and practices for governmental and not-for-profit entities. The course coverage also includes budgeting; transaction analysis; general journal and special journals; journal entries; preparation, use and analysis of financial statements; auditing issues; and recent GASB and FASB pronouncements. Instructional program chair approval is needed.

Course Fee: $50.00 Student Accident Insurance Fee: $1.00 Skills: O Prerequisites: ACNT 1371. Course Type: W

This course is accepted by the Texas State Board of Public Accountancy as one of the 30 hours of upper division accounting courses. To be accepted, students MUST HAVE completed a minimum of a bachelor’s degree PRIOR to taking this course.

REQUIRED TEXTBOOK: See READINGS

INSTRUCTOR INFORMATION:

Instructor	Sheila Ammons, CPA, CMA, CGFM
Phone	(512) 223-4949
e-mail	sammons@austincc.edu
Web Blackboard	http://www.austincc.edu/sammons http://acconline.austincc.edu
Office Hours	Office hours are on-line and by appointment.

ACC POLICIES:

Attendance/Class Participation Regular and punctual class and laboratory attendance is expected of all students. If attendance or compliance with other course policies is unsatisfactory, the instructor may withdraw students from the class.

Withdrawal Policy It is the responsibility of each student to ensure that his or her name is removed from the roll should he or she decide to withdraw from the class. The instructor does, however, reserve the right to drop a student should he or she feel it is necessary. If a student decides to withdraw, he or she should also verify that the withdrawal is submitted before the Final Withdrawal Date. The student is also strongly encouraged to retain their copy of the withdrawal form for their records.Students who enroll for the third or subsequent time in a course taken since Fall, 2002, may be charged a higher tuition rate, for that course.State law permits students to withdraw from no more than six courses during their entire undergraduate career at Texas public colleges or universities. With certain exceptions, all course withdrawals automatically count towards this limit. Details regarding this policy can be found in the ACC college catalog.

Incompletes An instructor may award a grade of “I” (Incomplete) if a student was unable to complete all of the objectives for the passing grade in a course. An incomplete grade cannot be carried beyond the established date in the following semester. The completion date is determined by the instructor but may not be later than the final deadline for withdrawal in the subsequent semester.

Statement on Scholastic Dishonesty A student attending ACC assumes responsibility for conduct compatible with the mission of the college as an educational institution. Students have the responsibility to submit coursework that is the result of their own thought, research, or self-expression. Students must follow all instructions given by faculty or designated college representatives when taking examinations, placement assessments, tests, quizzes, and evaluations. Actions constituting scholastic dishonesty include, but are not limited to, plagiarism, cheating, fabrication, collusion, and falsifying documents. Penalties for scholastic dishonesty will depend upon the nature of the violation and may range from lowering a grade on one assignment to an “F” in the course and/or expulsion from the college.

See the Student Standards of Conduct and Disciplinary Process.

Student Rights and Responsibilities Students at the college have the rights accorded by the U.S. Constitution to freedom of speech, peaceful assembly, petition, and association. These rights carry with them the responsibility to accord the same rights to others in the college community and not to interfere with or disrupt the educational process. Opportunity for students to examine and question pertinent data and assumptions of a given discipline, guided by the evidence of scholarly research, is appropriate in a learning environment. This concept is accompanied by an equally demanding concept of responsibility on the part of the student. As willing partners in learning, students must comply with college rules and procedures.

Concealed Handgun Policy

The Austin Community College District concealed handgun policy ensures compliance with Section 411.2031 of the Texas Government Code (also known as the Campus Carry Law), while maintaining ACC’s commitment to provide a safe environment for its students, faculty, staff, and visitors.

Beginning August 1, 2017, individuals who are licensed to carry (LTC) may do so on campus premises except in locations and at activities prohibited by state or federal law, or the college’s concealed handgun policy.

It is the responsibility of license holders to conceal their handguns at all times. Persons who see a handgun on campus are asked to contact the ACC Police Department by dialing 222 from a campus phone or 512-223-7999.

Refer to the concealed handgun policy online at austincc.edu/campuscarry.

Statement on Students with Disabilities Each ACC campus offers support services for students with documented disabilities. Students with disabilities who need classroom, academic or other accommodations must request them through the office of Student Accessibility Services (SAS). Students are encouraged to request accommodations when they register for courses or at least three weeks before the start of the semester, otherwise the provision of accommodations may be delayed. Students who have received approval for accommodations from SAS for this course must provide the instructor with the ‘Notice of Approved Accommodations’ from SAS before accommodations will be provided. Arrangements for academic accommodations can only be made after the instructor receives the ‘Notice of Approved Accommodations’ from the student. Students with approved accommodations are encouraged to submit the ‘Notice of Approved Accommodations’ to the instructor at the beginning of the semester because a reasonable amount of time may be needed to prepare and arrange for the accommodations. Additional information about Student Accessibility Services.

Safety Statement Austin Community College is committed to providing a safe and healthy environment for study and work. You are expected to learn and comply with ACC environmental, health and safety procedures and agree to follow ACC safety policies. Additional information on these can be found at . Because some health and safety circumstances are beyond our control, we ask that you become familiar with the Emergency Procedures poster and Campus Safety Plan map in each classroom.

Additional information about emergency procedures and how to sign up for ACC Emergency Alerts to be notified in the event of a serious emergency can be found at.

Please note, you are expected to conduct yourself professionally with respect and courtesy to all. Anyone who thoughtlessly or intentionally jeopardizes the health or safety of another individual will be immediately dismissed from the day’s activity, may be withdrawn from the class, and/or barred from attending future activities.

Use of ACC EmailAll College e-mail communication to students will be sent solely to the student’s ACCmail account, with the expectation that such communications will be read in a timely fashion. ACC will send important information and will notify you of any college related emergencies using this account. Students should only expect to receive email communication from their instructor using this account. Likewise, students should use their ACCmail account when communicating with instructors and staff. Instructions for activating an ACCmail account.

Testing Center PolicyUnder certain circumstances, an instructor may have students take an examination in a testing center. Students using the Academic Testing Center must govern themselves according to the Student Guide. Use of ACC Testing Centers and should read the entire guide before going to take the exam. To request an exam, one must have:

ACC Photo ID
Course Abbreviation (e.g., ENGL)
Course Number (e.g.,1301)
Course Synonym (e.g., 10123)
Course Section (e.g., 005)
Instructor's Name

Do NOT bring cell phones to the Testing Center. Having your cell phone in the testing room, regardless of whether it is on or off, will revoke your testing privileges for the remainder of the semester. ACC Testing Center policies.

Student And Instructional Services ACC strives to provide exemplary support to its students and offers a broad variety of opportunities and services. Information on these services and support systems is available here. Links to many student services and other information can be found at Current Students. ACC Learning Labs provide free tutoring services to all ACC students currently enrolled in the course to be tutored. The tutor schedule for each Learning Lab may be found here.

For help setting up your ACCeID, ACC Gmail, or ACC Blackboard, see a Learning Lab Technician at any ACC Learning Lab.

COURSE POLICIES:
Departmental policies for Incompletes, Attendance, and Withdrawal are as follows:

Incomplete Policy: An incomplete (I) will be granted to a student in rare circumstances. Generally, to receive a grade of I, a student must have completed all examinations and assignments to date, be passing, and have personal circumstances that prevent course completion that occur after the deadline to withdraw with a grade of W.

Attendance Policy: On line class

Withdrawal Policy: The instructor may withdraw a student for lack of progress. Lack of progress includes: if the student has missed more than 2 assignments (discussion board, lab, project, etc) and has not discussed the reasons for missing with the instructor. The instructor has the right to withdraw a student who has missed more than 2 assignments without notifying the student. Thus, it is critical that students complete the assignments and keep in touch with the instructor. In addition if Exam 1 is not completed by the mandatory date (or extended date - see Due Dates for Exams - above). The last day to withdraw from this course is11/27/17.

See Blackboard for details on all grading components.

Early Grade Release: To have a the grade released before the end of the semester, students must (1) no later 21 days before the end of the semester, submit a letter that notifies the instructor of the need for the early grade release (include the reason for the request) and (2) no later than 14 days before the end of the semester, complete all course activities (discussion board, blogs, labs, assignments, projects, and exams). Due to the interactive nature of the course, no grade can be released prior to 14 days before the end of the semester.

INSTRUCTIONAL METHODOLOGY: The objectives of this course will be met by incorporating a variety of instructional methods. These include lecture, group activities, student presentations, discussion papers, Spreadsheet and word processing activities, and online research.

COURSE RATIONALE: The goals and objectives of this course prepare students for (1) completing degree requirements, (2) obtaining or improving job skills, (3) qualifying for a business or Accounting job, (4) working as an entrepreneur, (5) fulfilling personal goals, and/or (6) understanding financial statements and the basic accounting process.

GRADING SYSTEM:

Grading Components

Exams		300	60%
Projects		40	8%
Labs		80	16%
DB Postings		60	12%
Orientation		20	4%
Total		500	100%

Final Grade Determination
	A	450 - 500
	B	400 - 449
	C	350 - 399
	D	300 - 349
	F	below 300

Due Dates for Exams: An extension may be granted in the case of an emergency. If this happens: (1) contact the instructor by phone or e-mail before the exam deadline and (2) submit verification of the emergency (for example, in case of personal illness, submit a statement from the doctor which shows the period of time you are unable to attend work or school; in case of death or serious illness of a close friend or family member, submit information about the nature and location of the emergency and when you will be able to take the exam; in case of work or military orders, submit a letter from the supervisor which states the dates and location of the assignment). If the verification is submitted, one extension may be granted. If the exam is not taken by the extended due date, the student will be withdrawn from the course. Stay on schedule and complete all assignments a few days early. This allows you to meet deadlines and keep from getting behind.

No notes or texts can be used during Exams 1, 2, and 3.

Exams are taken at any of the ACC testing centers. Students who live outside the Austin area and cannot travel to an ACC Testing Center may be able to have their exams proctored at another location through the Distance Testing procedures. The required form must be submitted online by the end of the first week of the semester.

The ACC Accounting Department has a secure exam policy. For this reason, exams cannot be released via Blackboard. If students need to see their exams, this must be done in person at the professor's office.

Review the student testing guidelines - http://www.austincc.edu/testctr - prior to taking the first exam.

Homework– Practice homework problems are listed in the Homework section of Blackboard. The solutions to these homework assignments are also posted in the Homework section of Blackboard. There are no course points for these assignments. The points will be earned on the related exam. Students should work the homework assignments and bring questions to the Discussion Board. Working homework is an excellent way to prepare for the exams.

The homework grades are based on Blackboard Discussion Board postings. Students must make at least one posting and must respond to at least one posting of a classmate. These postings should be substantial; reflect comments and questions about the practice homework assignments; and be completed by the due date. Discussion Board postings must be made on at least 2 separate days during the week. Points will not be awarded for late postings.

Labs– These are online labs and will be submitted via the Labs section of Blackboard. Lab assignments and instructions are located in the Blackboard course. No late labs will be accepted.

Projects -- Instructions are available on Blackboard. These will be submitted via Blackboard. Thus, no late papers will be accepted for grading.

student expectations

Austin Community College

Professor Sheila Ammons
Student Expectations

ACNT 2330

Item	Feedback
Active Learning	This online course requires your active participation each week. You must allow sufficient time to work with the Blackboard (BB) course at least 3 times each week. Work with all of the BB tools, text, publisher, research database, and other study tools each week. Do not procrastinate Ask questions via the BB Discussion Board or professor e-mail throughout the week. Seek clarification as early as possible. Provide meaningful responses to BB discussions. Understand the syllabus, due dates, BB and research database navigation, and withdrawal requirements. Students must have dependable Internet access. Students who live in the ACC service area can use computers at any ACC library.
Assignments	Submit all assignments before the posted due date. Late papers are not accepted for grading. Do not submit assignments via e-mail (unless the assignment specifically states to do this). Use doc, docx, rtf, xls, or xlsx (no power point or pdf). Each Blackboard lesson provides the method of submitting assignments Use complete sentences, proper grammar, and correct spelling. It is not necessary to type the assignment instructions. Always put your name on every paper. There will be a 10% - 30% (see the course syllabus) deduction for any paper that does not have your name on it. Do your own work. Be sure that you understand the consequences of plagiarism. Do not copy from sources – paraphrase or summarize – and make proper citations. Your work must reflect your understanding of the concepts covered Take pride in every assignment submitted. Allow sufficient time to submit quality work.
BB Messages	The professor uses this area to submit assignments and personal messages to students (students will receive an e-mail telling them to go to this Messages area). Do not use this area to send messages to the professor. Use ACC g-mail or the Discussion Board.
Curves	If an exam curve is needed, the curve will be prorated based on the percentage of assignments (covering the chapters on the exam) that were submitted on time.
Discussion Board	Make the required discussion board postings. These postings should represent substantial postings about the course material. Respond to postings of your peers. Avoid postings that simply state that you agree to a posting or ask a question that you should be able to address in some manner – ask questions but first attempt to resolve any confusion or concerns. This allows you to share your understanding and then ask for comments or clarification. Avoid waiting until the deadline to make postings. Allow time for the class and professor to respond to your postings. Allow time for you to benefit from the weekly postings Postings must be made on at least 2 separate days during the week. Do not post personal messages on DB - use your ACC g-mail account to communicate with the professor.
e-mails	Always use your ACC g-mail account. The best way to e-mail: Use the e-mail tab in our BB course. If you chose to not use this preferred method, be sure to include the course and section number in the e-mail. Check your ACC g-mail account at least three times each week. Important communications are sent via the ACC g-mail.
Exams	Allow 48 - 72 hours for these to be graded. An extension may be granted in the case of an emergency. If this happens: (1) contact the professor by phone or e-mail before the exam deadline and (2) submit verification of the emergency (for example, in case of personal illness, submit a statement from the doctor which shows the period of time you are unable to attend work or school; in case of death or serious illness of a close friend or family member, submit information about the nature and location of the emergency and when you will be able to take the quiz or exam; in case of work or military orders, submit a letter from the supervisor which states the dates and location of the assignment). If the verification is submitted, one extension may be granted. Stay on schedule and complete quizzes, exams, and other assignments a few days early. This allows students to meet deadlines and keep from getting behind. The ACC Accounting Department has a secure exam policy. For this reason, exams cannot be released via Blackboard. If students need to see their exams, this must be done in person at the professor's office. General feedback can be provided via the BB Messages area. Students who live within the ACC service area will take computer exams at any ACC testing center. Students who live outside the ACC service area will take a hard copy exam at the approved college or university (see the Exams area of Blackboard for more information) Students who live outside of the ACC service area must submit a Distance Testing Request form (see Blackboard) no later than the end of the second week of the semester. See the procedures and information in the Exams area of the Blackboard course.
Phone Calls	The professor focuses on e-mails (always use your ACC g-mail account) and Discussion Board postings. If you need to talk to the professor, send an e-mail with your phone number. If there is a problem at the testing center (site), ask the proctor to call the professor. Each testing center (site) has the professor’s cell phone number.
Withdrawal Policy	The professor may withdraw a student for lack of progress. Lack of progress includes: if the student has missed more than 2 assignments (orientation, homework, discussion board postings, project, cases lab, or any form of assignment) and has not discussed the reasons for missing with the professor. The professor has the right to withdraw a student who has missed more than 2 assignments without notifying the student. Thus, it is critical that students complete the assignments and keep in touch with the professor. See the Exams area (above and in the course syllabus) for information about extensions. Generally, more than one assignment is due each week, thus it is critical that students allow sufficient time to complete every assignment each week. No late assignments are accepted for grading. If more than two assignments are missed, and the professor has not been contacted by e-mail before the due date of the third missed assignment, the student will be withdrawn.

Information for potential texas Cpas

"To become a CPA in Texas, the Board has a statutory obligation (Section 901.253) to determine that any person awarded a Texas CPA certificate is of good moral character.

Good moral character is demonstrated by the lack of a history of dishonest or felonious acts. The Board considers several areas in evaluating an applicant's moral character. These include

Responses to questions on the application relating to arrests, charges, convictions, probations and/or deferred adjudications of a felony or misdemeanor other than misdemeanor driving offenses such as moving violations (NOTE: DWIs are not considered misdemeanor driving offenses).
The Board will access the Federal Bureau of Investigation (FBI) database and the Texas Department of Public Safety – Crime Records Division files using an established fingerprint process for each person who submits an Application of Intent. The fingerprint process allows the Board to receive information on all arrests, charges, convictions, probations and deferred adjudications of misdemeanor and felony offenses that occur in any U.S. state or territory. Records of these activities are reported to the Board for further investigation. If an applicant was 17 years of age or older at the time of the arrest, it should be reported to the Board. You are not required to report criminal records that have been expunged or sealed by an order of the court. You are required to report criminal records subject to a non-disclosure order. Any subsequent arrest will automatically be reported to the Board for further investigation."

Course Subjects

ACNT 2330 - GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

Section: 37389 001 Term: Fall 2017 – 12 weeks

SCHEDULE & ASSIGNMENTS

	TOPIC	ASSIGNMENTS		Due Date (CST)
	Module A
	Orientation	Orientation DB Postings (5 pts) Orientation Assignment (15 pts)		Sat. 9/30, 11:45 PM
	Chapter 1 The Government and Not-for-Profit Environment	Chapter 1 Project (10 pts)		Mon 10/2, 11:45 PM
	Chapter 2 Fund Accounting	DB Posting (5 pts) Ch 2 Lab (5 pts)		Thurs. 10/5, 11:45 PM
	Chapter 3 Issues of Budgeting and Control	DB Posting (5 pts) Ch 3 Lab (10 pts)		Thurs. 10/12, 11:45 PM
	Chapter 4 Recognizing Revenues in Governmental Funds	DB Posting (5 pts) Ch 4 Lab (10 pts)		Mon. 10/16, 11:45 PM
	Ch 1 – 4 Project	Project (30 pts)		Thurs. 10/19
	Exam 1: Ch 1- 4 (100 pts)	Exam Review located in Blackboard		Anytime between 10/17 – 10/25, close of testing center
	Module B
	Chapter 5 Recognizing Expenditures in Governmental Funds	DB Posting (5 pts) Ch 5 Lab (10 pts)		Mon. 10/30, 11:45 PM
	Chapter 6 Accounting for Capital Projects and Debt Service Chapter 7 Capital Assets and Investments in Marketable Securities Chapter 8 Long-Term Obligations	DB Posting (10 pts) Ch 6,7,8 Lab (10 pts)		Sat. 11/4, 11:45 PM
	Chapter 9 Business-Type Activities	DB Posting (5 pts) Ch 9 Lab (10 pts)		Sat. 11/11, 11:45 PM
	Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis	DB Posting (5 pts) Ch 11 Lab (5 pts)		Thurs. 11/16 11:45 PM
	Exam 2: Ch 5-9, 11 (100 pts)	Exam Review located in Blackboard		Anytime between 11/13 – 11/27, close of testing center
Module C
Chapter 16 Auditing Governments and Not-for-Profit Organizations			DB Posting (5 pts)		Mon. 11/27, 11:45 PM
Chapter 12 Not-for-Profit Organizations			DB Posting (5 pts) Ch 12 Lab (15 pts)		Mon. 12/4, 11:45 PM
Chapter 13 Colleges and Universities			DB Posting (5 pts) Ch 13 Lab (5 pts)		Thurs. 12/7, 11:45 PM
Chapter 14 Health Care Providers			DB Posting (5 pts)		Mon. 12/11, 11:45 PM
Exam 3: Ch 12-14,16 (100 pts)			Exam Review located in Blackboard		Anytime between 12/12 – 12/16, close of testing center

This is subject to change. Last update: 9/27/17

Student Learning Outcomes/Learning Objectives

PROPOSED LEARNING OUTCOMES:
Knowledge: Explain generally accepted accounting principles as they apply to economic transactions of governmental and not-for-profit entities.

Skills: Identify accounting standards and procedures for governmental and non-profit entities. Apply generally accepted accounting principles in the preparation of reports for public institutions

SCANS (SECRETARY’S COMMISSION ON ACHIEVING NECESSARY SKILLS): Course SCANS Competencies for Governmental Accounting – ACNT 2330.

Go to http://www.austincc.edu/accting/Scans.php for a complete definition and explanation of SCANS. This list summarizes the SCANS competencies addressed in this particular course.

INTERPERSONAL

2.1 Participates as a Member of a Team

2.2 Teaches Others

INFORMATION

3.2 Organizes and Maintains Information

3.3 Uses Computers to Process Information

BASIC SKILLS

6.2 Writing

6.6 Speaking

TECHNOLOGY

5.2 Applies Technology to Task:

THINKING SKILLS

7.2 Decision Making

7.3 Problem Solving

PERSONAL QUALITIIES

8.1 Responsibility

ACNT 2330

Government and Not-for-Profit Accounting

Chapter Objectives

Chapter 1 The Government and Not-for-Profit Environment