Alison Leiman - Transtutors

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Syllabus


Course Syllabus



Alison

Leiman


alison.leiman@gmail.com

Office: Potomac, MD

Office Hours: Monday through Thursday: 5:30pm
-
9:00pm Saturday & Sunday:
12:00pm
-
6:00pm (EST) Note: No office hours on Friday

Phone: (240)403
-
7917


Hello everyone and welcome to ACCT567 (Governmental and Nonprofit Accounting).
My name is Alison Léiman and I will be your instructor for this course. I am so excited
to be teaching in a field that I am so passionate about and believe that sound financial
practices are vital in developing and maintaining your organization in the public sector.

I live in Potomac, MD (a suburb of Washington, DC) and work for a large federal
government agency in national grants and agreements policy. Prior to working for the
g
overnment, I worked in the non
-
profit sector for some of the “bigs” including: United
Way, YMCA, YWCA and The American Red Cross, serving groups ranging from youth to
senior citizens. I was most recently the Director of Leadership at the YWCA of El Paso,
T
X and had the awesome job of managing/conducting all of the community, staff and
teen training for the agency and the community. My passion is financial development
(grant writing, fundraising capital planning etc.) and financial management (what you
do wi
th the money once it comes through the door). I also really enjoy organizational
and staff development thanks to my last position at the YWCA.

As many of you already know, being an employee for the government, in a non
-
profit
or other public service organi
zation means wearing many hats and I have learned best
what goes into managing a program or organization by actually being in the office
working with other professionals. I look forward to hearing about your experiences in
the workplace and learning from e
ach other how to best turn theory into practice.

I was born in Washington State and grew up in Eugene, Oregon (Go Ducks!). I returned
to Washington for college and graduate school and completed my Master’s Degree in
Public Administration (with a concentrat
ion in Non
-
Profit and Public Management) in
2007 at The Evergreen State College and my BA in Psychology and Sociology in 2004 at
Pacific Lutheran University.

I live with my husband, James and our two dogs, Mango (a wild Pomeranian) and
Sophie (a docile Bic
hon Frise). I love to travel and particularly enjoy traveling through
South and Central America. I went to Iceland this winter and just got back from a trip to
Guatemala! I also enjoy pretending to be a tourist in my current city: Washington, DC!




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Course Text




Accounting for Governmental & Nonprofit Entities

15th Edition

by Wilson, Reck, and Kattelus

© 2010 McGraw Hill
-
Irwin Publishing

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py of the textbook; feel free to visit the online bookstore,
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Course
Description

This course introduces the core concepts and tools of accounting, reporting, and financing for
accounting and financial managers of governmental and not
-
for
-
profit organizations. Topics, that
will be presented from a practitioner perspective include: trans
action analysis, dual track
approach, financial reporting and analysis, and budgeting. Functional areas of accounting such as
financial reporting and governmental accounting are developed with reference to the current
FASB and GASB pronouncements. In addit
ion, standards which have been promulgated from the
Governmental Accounting Standards Board (GASB) and the Federal Accounting Standards
Advisory Board (FASAB) and the Financial Accounting Standards Board (FASB) are reviewed
and evaluated.




Terminal
Co
urse
Objectives

DeVry University course content is constructed from curriculum guides developed for each
course that are in alignment with specific Terminal Course Objectives. The
Terminal Course
Objectives (TCOs)

define the learning objectives that the student will be required to
comprehend and demonstrate by course completion. The TCOs that will be covered in detail each
week can be found in the objectives section for that particular week. Whenever possible, a
re
ference will be made from a particular assignment or discussion back to the TCO that it
emphasizes.

A

Given financial statement review please explain Governmental Accounting Theory
along with developing an understanding of the objectives and conceptual
framework
for the financial reporting for governmental and public/private non
-
profit
organizations.

B

Contrast the different authoritative organizations (FASB, GASB, FASAB) and discuss
how their standard
-
setting practices help guide accountants, financial

managers, and
others in the preparation of financial statements.

C

Given budgetary data, explain how budgetary accounting contributes to upholding
budgetary controls over revenues and expenditures in terms of recording annual
budgets, along with revenue,

expenditure, and encumbrance recognition.

D

Given a state or local governmental entity, explain the elements of the General Fund
and Special Revenue Fund and how this group differs from other funds; discuss the
Governmental Accounting Standards and
reporting that apply to these funds.

E

Given a state or local governmental entity, distinguish between the purpose of the
Capital Project Funds and the Debt Service Fund and the Governmental Accounting
Standards Boards governing the use of these funds.

F

Given a state or local governmental entity, distinguish between the different elements
of a Proprietary Fund and be able to explain the differences between this fund and
other governmental funds. In addition, be able to explain the accounting methods use
d
to account for the proprietary funds.

G

Given a state or local governmental entity, describe the elements of the Fiduciary
Group of Funds and explain how this fund differs from some of the other funds and in
addition how the Governmental Accounting Sta
ndards Board influences the reporting
of the Fiduciary Funds.

H

Given a state or local government, review the Auditing Standards, types of audits and
opinions rendered in such audits. Given a state or local government or college or
university, review the
financial position and results of operation of entities and
demonstrate how GASB 34 applies to Not
-
for
-
Profit Organizations.

I

Given a state or local government describe the accounting standards that apply to
Colleges and Universities and Health Care Orga
nizations. Demonstrate the correct
financial reporting as mandated by FASB 116 and 117 for public and private colleges
and universities.

J

Given a state or local governmental entity, discuss the purpose of the Comprehensive
Annual Financial Report (CAFR)
and review the structure of the report. Explain the
composition of the three basic sections along with the inclusion of the budgetary
comparison schedules which is required in the Required Supplemental Information
(RSI).





Course
Schedule


Week,
TCOs,
and Topics

Readings

and Class Preparation

Activities and Assignments

Week 1

TCOs: A & B

Governmental
Accounting
Standards

Chapter 1: Introduction to
Accounting and Financial Reporting
for Governmental and Not
-
for
-
Profit
Entities

Chapter 2: Principle
s of Accounting
and Financial Reporting for State
and Local Governments

Homework Assignment

Graded Discussion Topics

Week 2

TCOs: C & D

Budgeting and
General Fund,
Special
Revenue Fund
and Accounting
for Operational
Activities

Chapter 3: Governmental
Operating
Statement Accounts: Budgetary
Accounting

Chapter 4: Accounting for
Governmental Operating Activities
-
Illustrative Transactions and
Financial Statements

Homework Assignment

Case Study

Graded Discussion Topics

Week 3

TCO: E

Capital Project
Funds
and Debt
Service Funds

Chapter 5: Accounting for General
Capital Assets and Capital Projects

Chapter 6: Accounting for General
Long
-
Term Liabilities and Debt
Service

Homework Assignment

Graded Discussion Topics

Quiz

Week 4

TCO: F

Accounting for
the Business
-
Type Activities
Chapter 7: Accounting for Business
-
Type Activities of State and Local
Governments


Homework Assignment

Graded Discussion Topics

Midterm

of State and
Local
Governments

Week 5

TCOs: G & J

Accounting for
Fiduciary
Activities
-

Agency and
Trust Funds;
Financial
Reporting of
State and Local
Governments

Chapter 8: Accounting for Fiduciary
Activities

Agency and Trust Funds

Chapter 9: Financial Reporting of
State and Local Governments

Homework Assignment

Case Study

Graded Discussion Topics

Week 6

TCO: H

Auditing of
Governmental
and Not
-
for
-
Profit
Organizations;
Accounting for
Not
-
for
-
Profit
Organizations

Chapter 12: Auditing of
Governmental and Not
-
for
-
Profit
Organizations

Chapter 14: Accounting for Not
-
for
-
Profit O
rganizations

Homework Assignment

Graded Discussion Topics

Quiz

Week 7

TCO: I

Accounting for
Colleges and
Universities;
Accounting for
Health Care
Organizations

Chapter 16: Accounting for
Colleges and Universities

Chapter 17: Accounting for Health
Care Organization

Homework Assignment

Graded Discussion Topics

Week 8

All TCOs

Final Exam





Due Dates for
Assignments
& Exams

Unless otherwise specified, the following applies.




Access to most weeks

begins on
Sunday at 12:01 a.m. Mountain Time (MT).





All assignments are to be submitted on or before

Sunday at the end of the specified
week that they are due, 11:59

p.m. (MT)
.




All quizzes and exams are to be completed on or before

Sunday at the end of the
specified week that they open, 11:59

p.m. (MT)
.



Week 8 opens at 12:01 a.m. (MT) Saturday of the seventh week. Any assignments or
exams must be completed by

11:59 p.m. (MT) Thursday of the eighth week.




Assignment
Values and
Letter
Grades

The
maximum score in this class is 1,000 points. The categories, which contribute to your final
grade, are weighted as follows.

Assignment

Points

Weighting

Discussions

(30 Pts., Weeks 1

7)

210

21%

Homework Assignments

(20 Pts., Weeks 1

7)

140

14%

Quizzes

(60 Pts., Week 3; and 90
Pts., Week 6)

150

15%

Midterm

150

15%

Case Studies

(50 Pts., Weeks 2 and 5)


100

10%

Final Exam

250

25%

Total Points

1,000

100%

All of your

course requirements

are graded using points. At the end of the course, the points are
converted to a letter grade using the scale in the table below.

Letter Grade

Points

Percentage

A


930

1,000


93% to 100%


A
-


900

929


90% to 92.9%


B+

870

899


87%

to 89.9%


B


830

869


83%

to 86.9%


B
-


800

829


80% to 82.9%


C+

770

799


77%

to
79.9%


C


730

769


73%

to 76.9%


C
-


700

729


70%

to 72.9%


D+

670

699


67%

to 69.9%


D


630

669


63% to 66.9%


D
-


600

629


60%

to 62.9%


F


599

and below


Below 60%






Late
Late work is strongly discouraged.

Turning in work late can impair your chances of success in
the course. However, DeVry Online understands that life and "emergencies" do happen, and thus,
Assignment
Policy

we offer this late policy:

For serious emergencies, your instructor will decide
whether your late wo
rk may be accepted
for full or reduced credit. Serious emergencies include: serious illness, accidents, natural
disasters, eCollege server outages, etc. E
-
mail your instructor the information about your
emergency and request approval to make up the assignm
ent, lab, quiz, or exam. If you receive
approval, make up the work according to the plan set by you and your instructor.

For all other matters, i.e. work, technical, or other personal issues, your instructor will
decide

whether your late work may be accepted. Your instructor will impose a per diem late
penalty of 5% of the assignment points per day up to seven days. For late work make
-
up which is
not emergency
-
based, you should request approval BEFORE the final deadline.

If homework
solutions are shared with the class, your instructor reserves the right to decline to accept late
work after the sharing of the solutions, or to require that an alternative assignment be completed,
if one is available. Only one non
-
emergency l
ate submission will be allowed per student per
course.

This late work policy applies to all graded assessments (including Final Exams) in the course
with the exception of the discussion threads, which require approval of the College faculty
management adm
inistrators. See the "Policies" item in Course Home for information regarding
the discussion threads make
-
up policy.





Discussion
Requirements

In the Discussion areas of the course, you, as a student, can interact with your instructor and
classmates t
o explore questions and comments related to the content of this course. Discussions
will always clos
e on

Sunday, 11:59

p.m. Mountain Time (MT)
.

A successful student in online education is one who takes an active role in the learning process.
You are,
therefore, encouraged to participate in the Discussion areas to enhance your learning
experience throughout each week.

The discussions will be graded for

1.

frequency

the number and regularity of your discussion comments, and


2.

quality

the content of your
contributions.


Frequency

the number and regularity of your contributions. Students are expected to log into
the course and post (respond) in the discussion topics on a minimum of three separate days per
week in each graded discussion, beginning no later t
han Wednesday.

Quality

the content of your contributions. Examples of quality posts include



providing additional information to the discussion;




elaborating on previous comments from others;




presenting explanations of concepts or methods to help fellow st
udents;




presenting reasons for or against a topic in a persuasive fashion;




sharing personal experiences that relate to the topic; and




providing a URL and an explanation for an area you researched on the Internet.


Full credit is awarded when both high q
uality and required frequency

are met.

For policy on discussions (and all other policies), please review the information contained in
"Policies" under the Course Home section of your course.




Plagiarism
and Keller
Graduate
Citations

Plagiarism &
Citations

Plagiarism

is a violation of the Academic Integrity code of this institution and will
not

be
tolerated.


The plagiarism policy applies to every aspect of your coursework including threaded
discussions, exams, quizzes, essays, assignments, etc.

It is important that students fully cite any
outside ideas, text and visual aides they reference in
that work.

If you copy from, rely on, or paraphrase from your text or from any other source, you must
include in
-
text citations. For any source other than your text, you must also include the proper
reference material including the full URL and date access
ed if the source is the web.
Failure to
do so is a violation of DeVry Academic Standards. Instructors are required to follow the
DeVry Academic Integrity policy. Refer to your student handbook for details.

As a part of our commitment to academic integrity,

your work in this course may be submitted to
turnitin.com, an online plagiarism checking service. Turnitin.com operates a secure database and
protects your privacy by assigning report numbers to all student work stored in its database. The
purpose of usin
g this service is to help protect the integrity of a DeVry degree, which in turn
helps to protect your work and your investment in a DeVry education. See Turnitin.com for more
details.

How to Avoid Plagiarism

Style Guide

Keller Graduate School of Management of DeVry

University recommends all
graduate students purchase and make use of the official style guide entitled,
Writing the Research Paper: A Handbook, 7th edition, by Anthony C. Winkler
and Jo Ray McCuen. This handbook includes information on the following
style
s: APA, MLA, CEE, CMS, and Columbia Online.
Students can use any
of these five styles unless otherwise instructed to use one of them
exclusively
.

Students who have purchased the University's previous official style guide
entitled, The Business Student Wri
ters Manual and Guide to the Internet, by
Thomas P. Bergman, Stephen M. Garrison, and Gregory M. Scott, will NOT be
required to purchase another style guide. The new style guide is available
through the online bookstore,
Follett Express
.



Below are two tutorials covering two of the five acceptable styles:

APA Guidelines

APA
Guidelines for Citing Sources

This tutorial provides a resource for citing references in papers using the
current edition of the Publication Manual of the American Psychological
Association.

The following is covered within the tutorial: the purposes of AP
A
documentation, guidelines and examples on how to cite original sources in the
text of your paper using parenthetical citations, and how to format the reference
list and an entire paper.



MLA Guidelines

MLA Guidelines for Citing Sources


MLA style provides writers a system of cross
-
referencing their sources and
protecting them from
accusations of plagiarism. This tutorial goes over the
purposes of MLA documentation, as well as methods and examples for using
parenthetical citations, and how to format a Works Cited page.






Frequently
Asked
Questions

When

are grades calculated,
and how can I view my grades?



You must complete any quizzes and post your written assignments (if necessary) to the
weekly Dropbox
by Sunday 11:59 p.m.

(MT)

each week, except Week 8 which closes
at
11:59 p.m. (MT) Thursday
.



Once your work is reviewed, you should see comments and total points for each
assignment in the Gradebook. Instructors should have Discussion work graded by the
following Tuesday and all other assignments by the following Friday.




You may check your progress at any time by going to the Gradebook, selecting the week
and then your name.



Click on the points earned for each assignment in the Gradebook to see

any instructor
comments.

What should I do if a discrepancy is found with my gr
ade?

1.


Double
-
check the error and try to determine what caused it.


2.


Send your instructor an email explaining your findings.




3.


Trust that any error in grading will be corrected quickly.



What if I cannot get my work submitted on time?



If you hav
e an emergency that will cause your work to be late, please contact

your
instructor

in advance of the due date so that arrangements can be made. Your instructor
may reserve the right to deduct points for work turned in late based on the reason and
the time
liness of notice.



If a
technical problem

prevents you from meeting the scheduled due date,
please
contact the Help Desk at 1
-
800
-
594
-
2402

and immediately email your instructor

about the situation.

What should I do if I have a disability that requires acco
mmodation?

We are committed to providing reasonable accommodations for eligible students with
documented disabilities as defined by state and federal laws relating to the Americans with
Disabilities Act (ADA). Our intent is to ensure that every student who

makes a request for
accommodations under ADA is advised of the accommodation process as promptly as possible.
If you are a student with a verifiable documented disability, and you can provide medical
documentation regarding this disability, then contact o
ur ADA Officer at
adaofficer@devry.edu

or
adaofficer@keller.edu

for more information on how to receive ADA accommodations in your
online classes or fax your request to

630
-
929
-
9745.


How can I get extra credit?

It is policy that extra credit will not be allowed in online courses for any reason.