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Course Details

 

Course Details

Course Code: ACCT410 Course ID: 4229 Credit Hours: 3 Level: Undergraduate

This course emphasizes the accounting principles and reporting requirements for government units and not-for-profit entities. Topics include the accounting cycle, budgeting and fund accounting, and accounting for state and local governments, colleges and universities, and for not-for-profit organizations. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite ACCT101)

Course Schedule

Registration Dates Course Dates Start Month Session Weeks
05/21/2022 - 11/04/2022 11/07/2022 - 01/01/2023 November Fall 2022 Session I 8 Week session
08/29/2022 - 02/03/2023 02/06/2023 - 04/02/2023 February Winter 2023 Session I 8 Week session

Current Syllabi

After successfully completing this course, you will be able to:

  • CO1-­‐ Explain the fundamental ways that governments and not-­‐for-­‐profit organizations differ from business enterprises.
  • CO2-­‐ Discuss the categories of non-­‐exchange transactions and the general guidance for recognizing non-­‐exchange revenues.
  • CO3-­‐ Analyze the recognition of debt service expenditures—including both the normal nonaccrual of general long-­‐term debt service and the conditions under which governments are permitted to accrue those debt service expenditures.
  • CO4-­‐ Discuss the requirement that only assets held for outsiders be reported in these funds, even if they are used to account for some internal resources.
NameGrade %
Discussions 10.00 %
Week 4: Discussion 5.00 %
Week 8: Discussion 5.00 %
Assignments 30.00 %
Quiz 1 5.00 %
Quiz 2 5.00 %
Quiz 3 5.00 %
Quiz 5 5.00 %
Quiz 6 5.00 %
Quiz 7 5.00 %
Final Assessment (Week 8 Paper) 10.00 %
Final Assessment (Week 8 Paper) 10.00 %
Tests 30.00 %
Midterm 15.00 %
Final 15.00 %
Homework 20.00 %
SmartBook Homework 1 3.30 %
SmartBook Homework 2 3.40 %
SmartBook Homework 3 3.30 %
SmartBook Homework 5 3.30 %
SmartBook Homework 6 3.40 %
SmartBook Homework 7 3.30 %

After successfully completing this course, you will be able to:

  • CO1-­‐ Explain the fundamental ways that governments and not-­‐for-­‐profit organizations differ from business enterprises.
  • CO2-­‐ Discuss the categories of non-­‐exchange transactions and the general guidance for recognizing non-­‐exchange revenues.
  • CO3-­‐ Analyze the recognition of debt service expenditures—including both the normal nonaccrual of general long-­‐term debt service and the conditions under which governments are permitted to accrue those debt service expenditures.
  • CO4-­‐ Discuss the requirement that only assets held for outsiders be reported in these funds, even if they are used to account for some internal resources.
Book Title:Essentials of Accounting for Governmental and Not-for-Profit Organizations, 14th ed - the VitalSource eBook and Connect access is provided inside the classroom
ISBN:9781260570175
Publication Info:VS-McGraw-Hill
Author:Copley, Paul
Unit Cost:$56.11
Electronic ISBN:9781265602482
Electronic Unit Cost:$45.00
 
Book Title:Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i
Publication Info:Examity
 

Previous Syllabi

Not current for future courses.