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 | 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.
| Name | Grade % |
|---|---|
| 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 |