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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 |
|---|---|---|---|
| 02/24/20 - 07/31/20 | 08/03/20 - 09/27/20 | Summer 2020 Session I | 8 Week session |
| 04/27/20 - 10/02/20 | 10/05/20 - 11/29/20 | Fall 2020 Session B | 8 Week session |
| 06/29/20 - 12/04/20 | 12/07/20 - 01/31/21 | Fall 2020 Session D | 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 % |
|---|---|
| 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.