Accounting
Southwest College
ACCT 2330-1124 Government and Non-Profit Accounting
CRN 57410 – Summer 2015: 06/09/15 – 06/28/2015
3 credit hour course/ 10 weeks
Instructor Contact Information:
Instructor
Phone
Email
Room
Donald Bond
713-718-7865
donald.bond@hccs.edu
C253
Office Hours
Office Location
West Loop Campus, 5601 West Loop South, Room
Feel free to contact me concerning any problems that you are experiencing in this course. Please do not
wait until you have received a poor grade before asking for asking for my assistance
ACNT 2330 – Government and Non-Profit Accounting
A comprehensive coverage of accounting and financial reporting for governmental and not-for profit
accounting. This is a three-hour credit course. Distance Education courses are equivalent to on campus
sections of the same course; no distinction is made on college transcripts. Information on transferability to
specific four-year universities is available from the HCCS Counseling Office. This is an Internet course
and students should log in to check the Eagle Online course content to follow up on assignments,
quizzes, reviews, and exams. This can be done by checking the calendar postings, discussion forum, and
e-mail communication from the instructor or posting in the website. Students must be able to access the
Internet from home or go to an open lab on campus. Information about open lab locations will be available
on the website.
Prerequisite: ACCT 2302 (Principles of Accounting II)
On-line Orientation
Orientation will be available online at the web site www.de.hccs.edu
Basic Course Goals
The primary purpose of this course is to introduce the student to a comprehensive coverage of
accounting and financial reporting for governmental and not-for-profit accounting. This course is intended
for accounting majors, CPA candidates, and/or for others who wish to supplement basic accounting and
reporting principles with other materials. Students are expected to be able to identify appropriate
accounting and reporting standards for governments and private not-for-profit organizations, and prepare
fund basis and government-wide statements for state and local governments, applying applicable
accounting standards.
Textbook and Related Material
Required for the course:
Essentials of Accounting for Governmental and Not-for-Profit Organizations
Authors: Paul A. Copley, 12th Edition
Publisher: McGraw-Hill. ISBN: 978-0-07-802581-5
Evaluation and Requirements
Students are expected to study all assigned chapters, complete and submit all assignments on due dates,
and log in to review important announcements before each examination.
The reading of the chapters and the homework assignments will require a considerable commitment of
time and effort from you. Typically, the successful student in college can count on 9 hours of studying
every week to master the content of the chapters and the assignments.
Students are responsible for the learning objectives at the beginning of each chapter. Government and
Non-Profit Accounting is a subject that cannot be mastered passively. The concepts and ideas could be
compared to building blocks; each serves as a foundation for the new ones. It is extremely important that
each student be actively involved in the learning process. This requires intensive studying for each
chapter, reviewing the website for postings, and continuous applications of the ideas to homework
assignments.
Your final grade for this course will be based on how well you do in meeting the evaluation requirements
and applying the grading scale listed below.
Evaluation Requirements
2 sectional exams (online)
Final Examination (in class)
Project
5 quizzes (online)
Total
100 points
100 points
100 points
100 points
400 points
HCC Grading Scale
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
(360-400 points)
(320-359 points)
(280-319 points)
(240-279 points)
(0 - 239 points)
Examinations
There will be a total of 2 sectional exams and a final exam. All exams and quizzes will be available online, except for the final exam.
THERE ARE NO MAKE UP EXAMS OR QUIZZES. BE SURE YOU ARE AVAILABLE DURING
THE TESTING DATES.
Important URLs
Test, Quizzes and Assignments:
https://www.eztestonline.com/donald.bond/index5.tpx
Textbook resource materials:
https://www.mhhe.com/copley12e
List of Chapters and Class Schedule
6/9
Chapter 1 – Introduction to Accounting and Financial Reporting for Governmental and
Not-for-Profit Organizations
6/11
Chapter 2 – Overview of Financial Reporting for State and Local Governments
6/16
Chapter 3 – Budgetary Accounting for the General and Special Revenue Fund
6/18
Chapter 4 – Accounting for the General and Special Revenue Funds
6/23
Examination # 1 – Chapters 1 thru 4
6/25
Chapter 5 – Accounting for Other Governmental Fund Types: Capital Projects, Debt
Service, and Permanent
6/30
Chapter 6 – Proprietary Funds
7/2
Chapter 7 – Fiduciary Funds
7/7
Examination # 2 – Chapters 5 thru 7
7/9
Chapter 8 – Government-Wide Statements; Fixed Assets; Long-Term Debt
7/14
Chapter 9 –Accounting for special purpose entities, including public colleges and
universities
7/16
Chapter 10 Accounting for private Not-For-Profit Organizations
7/21
Chapter 11 – College and University Accounting – Private Institutions
7/23
Chapter 12 – Accounting for Hospitals and Other Health Care Providers
7/23
Review for Final Exam. PROJECT DUE
7/28
Final Exam – IN CLASS- All chapters.
The above schedule will be followed as closely as possible. However,
circumstances may require altering the schedule due to circumstances beyond
the control of the instructor.
Additional information regarding exams, deadlines, assignments, etc. will be
announced in class.
Student Handbook
The Student Handbook contains policies and procedures for HCCS. Students should have reviewed the
handbook as part of the mandatory orientation. It is the student's responsibility to be familiar with the
handbook's contents. The handbook contains valuable information, answers, and resources, policies and
procedures (how to drop, attendance requirements, etc.), student services (ADA, financial aid, degree
planning, etc.), course information, testing procedures, technical support, and academic calendars.
Refer to the Student Handbook by visiting this link:
http://de.hccs.edu/de/de-student-handbook