ACCT 472: Government and Not-for-Profit Accounting Master Syllabus
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Course Description
This course examines accounting and reporting concepts and issues for governmental and not-for-profit organizations.
Course Objectives
Accounting issues that are unique to these entities are emphasized (such as non-exchange transactions and lack of ownership interests). Accounting and reporting for state and local governments (determined by the GASB), charitable organizations (determined by the FASB) and the Federal Government (determined by the FASAB) are included.
Required Materials
- Accounting for Governmental & Nonprofit Organizations (Cambridge Business Pub.), 2e. ISBN # 978-1-61853-421-7 •
- Access to MyBusinessCourse website
Approach to Learning
The course utilizes a mixture of lecture, and exercises intended to reinforce the learning objectives. Students are expected to read the assigned chapters in advance of class.
Canvas
Canvas will be utilized for this course. Please ensure that your settings on Canvas are configured to notify you promptly whenever new course material is posted. Postings to Canvas will include the syllabus, resources (e.g., videos), Powerpoint slides, announcements, guides, etc. Please be mindful of upcoming due dates by referring to the course calendar on Canvas.
Student Responsibilities
You are expected to watch all the recorded lectures. Reading and homework assignments should be completed before the due dates. You are responsible for all material covered in both the lectures and assigned textbook chapters. You are required to regularly check the course website for updates and read all announcements on a daily basis.
Exams
Exams will be delivered online but must be taken at the time scheduled in advance. All exams or quizzes will be given online using Honorlock (or other virtual proctoring service) and will consist of multiple-choice questions and/or problems that require a written response. Please refer to the “Calculators” section of this syllabus for information regarding acceptable usage of calculators.
Lockdown Browser and Video Proctoring
This course requires the use of Honorlock and/or similar virtual proctoring platforms when taking online exams or quizzes. These services provide remote proctoring that works in conjunction with Lockdown Browser to monitor and record your exam or quiz session. Please review the instructions for install and using Lockdown Browser, or watch this short video to get a basic understanding of Lockdown Browser and the webcam feature. To use Honorlock, you must have a functioning webcam and microphone. You cannot use an iPad.
Honorlock requirements include the following:
- Google Chrome version 110 or higher
- Honorlock Chrome Extension
- Windows: 11, 10
- Mac: OS X 10.14 or higher
- Reliable internet with minimum speeds of 1.5 Mbps download, 750 Kbps upload
- Web camera (internal or external). Important: Amcrest, Logitech C920 and Logitech C270, and Walmart branded cameras (Onn) do not work.
- Microphone (internal or external)
Homework
Homework is a required component of the course and will be submitted online through the MyBusinessCourse portal. You can attempt each homework assignment three times. The average of all (maximum 3) attempts will be computed and recorded as your grade for the assignment
Extra Credit
There are no opportunities to earn extra credit in this course.
Course Evaluation
Grades for ACCT 472 will be assigned according to the following weights:
| Exam 1 | 18% |
| Exam 2 | 18% |
| Exam 3 | 18% |
| Homework (MBC) | 23% |
| CTA’s | 3% |
| Discussion Board | 5% |
| Project | 10% |
| Video Quizzes | 5% |
| Total | 100% |
Grade Ranges
Letter grades and grade points will be given on the following standard grading scale:
| Letter Grade | Description | Performance |
| A+ | Exemplary performance | 98% to 100.0% |
| A | Excellent performance | 93% to 97.99% |
| A- | Excellent performance | 90% to 92.99% |
| B+ | Good performance | 87% to 89.99% |
| B | Good performance | 83% to 86.99% |
| B- | Good performance | 80% to 82.99% |
| C+ | Average work | 77% to 79.99% |
| C | Average work | 70% to 76.99% |
| D | Unsatisfactory | 60% to 69.99% |
| F | Failure without credit | 0% to 59.99% |
There is no rounding up.
Examinations
Refer to the grading policy above for individual exam weights. Exams are designed to assess your understanding of the material covered. I do not drop any exam scores. Please refer to the “Calculators” section of this syllabus for information regarding acceptable usage of calculators.
Unexcused absences from an exam will result in an automatic grade of zero. Exam absences will not result in an automatic grade of zero if 1) the absence is caused by observance of a religious holiday, medical concern, or family emergency, and 2) documentary evidence is provided to support the absence. As a general rule, there are no make-up tests, although under unique circumstances make-up exams may be offered at my discretion.
Calculators
This is not a computationally intensive class. However, when explicitly stated in the instructions, you may use a basic non-memory calculator during exams or quizzes. Any device that has data storage capabilities or possess wireless communication capabilities is prohibited even if it is in airplane mode. Phones are never permitted during exams or quizzes and calculators cannot be shared with another student.
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