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ACCT410 - Governmental and Not-for-Profit Accounting

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)





Prerequisites

Course Schedule

Registration Dates Course Dates Session Weeks
06/24/19 - 11/29/19 12/02/19 - 01/26/20 Fall 2019 Session D 8 Week session
08/26/19 - 01/31/20 02/03/20 - 03/29/20 Winter 2020 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 %
Weekly Forums 10.00 %
Week 1 Forum 1.67 %
Week 2 Forum 1.67 %
Week 3 Forum 1.67 %
Week 4 Forum 1.25 %
Week 5 Forum 1.67 %
Week 6 Forum 1.67 %
Week 7 Forum 1.67 %
Week 8 Forum 1.43 %
Assignments 30.00 %
Chapter 1 Quiz 2.50 %
Chapter 2 Quiz 2.50 %
Chapter 3 Quiz 2.50 %
Chapter 4 Quiz 2.50 %
Chapter 5 Quiz 2.50 %
Week 3 Assignment 2.50 %
Chapter 10 Quiz 2.50 %
Chapter 11 Quiz 2.50 %
Chapter 12 Quiz 2.50 %
Chapter 13 Quiz 2.50 %
Chapter 14 Quiz 2.50 %
Chapter 15 Quiz 2.50 %
Final Assessment (Week 8 Paper) 10.00 %
Final Assessment (Week 8 Paper) 10.00 %
Tests 30.00 %
Midterm Exam 15.00 %
Final Exam 15.00 %
Homework 20.00 %
Chapter 1 Homework 1.54 %
Chapter 2 Homework 1.54 %
Chapter 3 Homework 1.54 %
Chapter 4 Homework 1.54 %
Chapter 5 Homework 1.54 %
Chapter 6 Homework 1.54 %
Chapter 7 Homework 1.54 %
Chapter 10 Homework 1.54 %
Chapter 11 Homework 1.54 %
Chapter 12 Homework 1.54 %
Chapter 13 Homework 1.54 %
Chapter 14 Homework 1.54 %
Chapter 15 Homework 1.54 %

Websites and Videos

In addition to the required course texts, the following public domain Websites are useful. Please abide by the university’s academic honesty policy when using Internet sources. Note website addresses are subject to change.

  • Helpful Website
  • American Psychological Association (APA) Style Website
  • Purdue Online Writing Lab
  • Turnitin Website
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
Book Title:Accounting for Governmental & Nonprofit Entities, 17th ed. - the VitalSource e-book & Connect access is provided inside the classroom
ISBN:9780078025822
Publication Info:VS-McGraw-Hill
Author:Reck, et. al.
Unit Cost:$186.35
Electronic ISBN:1259819388
Electronic Unit Cost:$45.00

Previous Syllabi

Not current for future courses.