ACCT 3316-001
M 19:00-21:30 OCNR-117
Fall 2012
Office Telephone: 825-2357
Home Page: http://faculty.tamucc.edu/shall
Dr. Steven Hall
Office: OCNR-320
Office Hours: M 1800-1900, 2130-2200,
TR 1230-1400 and 1515-1600 or by
appointment
E-Mail:steven.hall@tamucc.edu
GOVERNMENTAL-MUNICIPAL ACCOUNTING
Text: Accounting for Governmental and Nonprofit Entities, 16th Edition, Jacqueline L.
Reck, Susan L. Lowensohn, Earl R Wilson, McGraw-Hill Irwin, 2013.
Exams and quizzes: There will be a quiz daily over the chapters that we are going to talk
about that day. A grade of zero will be assigned for any quiz that is missed. The
denominator for the quiz average will be one that gives the third individual in the class a
100% for quizzes. This grading system is used instead of regular tests.
Written Assignments: Written problems have been assigned for almost every class. These
assignments are to be turned in on the days that they are due. The assignment schedule is
subject to change during the semester. You will be held accountable for all changes that are
announced in class or posted on class webpage. Except as indicated, the references in the
assignment schedule are to the text’s “problems,” not its questions or exercises.
The written assignments will be marked satisfactory or unsatisfactory. They will count
toward 20 percent of your final grade. You will start with a score of 100 points. You will be
permitted to miss one assignment without penalty. Thereafter, you will lose ten points for
each assignment missed and each marked unsatisfactory.
If you are planning to take the CPA exam in the near future you should consider reviewing
all the exercises (as opposed to problems) in the text, especially the multiple choice questions.
Continuing Problem: A “continuing problem” has been assigned for each of the chapters in
which one is included. This problem requires that you review the comprehensive annual
financial report (CAFR) of Corpus Christi, Texas. The report is available on the “web.” In
answering the questions included in these problems you need not provide elaborate
explanations; i.e. a phrase or two, plus the page or schedule in which you found the answer,
will be adequate.
Class Participation: You are strongly encouraged to take an active part in class discussions.
Do not hesitate either to present your own views or to challenge comments of the instructor
or your classmates. Because the class sessions will generally be discussions rather than
lectures, it is essential that you come to class having completed the assigned homework.
Your final grade may be severely affected by poor preparation for class.
Instructor’s Expectation of each Student: I expect for you to be able to attend all classes
this semester. Missing a class is accepted in the case of emergency, or if first arranged with
the instructor. If you miss a class then you are assigned all cases in the text for the chapter
that you missed. Missing three classes during the semester will result in failure for the class.
Late for class or early departure is accepted for one class period. A second class period
late or leaving early will result in a letter grade drop in the course. An attendance sheet will
be passed at the beginning of each class.
Grades: Grades will be determine as follows:
Quizzes
60%
Practice Set
20%
Chapter problems (30 assignments)
20%
100%
CORSE POLICIES
The use of excel is encouraged in this class. If you miss a test you will get a zero there are
no makeups. My e-mail address is steven.hall@tamucc.edu My Internet site is
http://faculty.tamucc.edu/shall/
Turn off or put on silent mode all cell phones during this class. Your talking in class time
bothers some of the other students that paid good money to come here and they wish to learn.
This class is not so long I expect that once you arrive you can stay until the end of class.
Notebook computers are not to be used in class.
Attendance is expected. No points are allocated for attendance and therefore, attendance will
not be taken on a daily basis. However, in the experience of the instructor, there is a high
correlation between lack of attendance and low grades. Talking among students during
lectures will not be tolerated. Late arrivals to class should be kept to a minimum. Early
departures from class should be cleared with the instructor before class begins. Students are
not free to get up and walk in and out of class during lectures. Cellular phones and other
disruptive electronic devices should be turned off during lectures. No food or drinks will be
permitted in class.
ACADEMIC INTERGRITY
University students are expected to conduct themselves in accordance with the highest
standards of academic honesty. Academic misconduct for which a student is subject to
penalty includes all forms of cheating, such as illicit possession of examinations or
examination materials, forgery, or plagiarism. (Plagiarism is the presentation of the work of
another as one's own work.)
DROPPING A CLASS
I hope that you never find it necessary to drop this or any other class. However, events can
sometimes occur that make dropping a course necessary or wise. Please consult with me
before you decide to drop to be sure it is the best thing to do. Should dropping the course be
the best course of action, you must initiate the process to drop the course by going to the
Student Services Center and filling out a course drop form. Just stopping attendance and
participation WILL NOT automatically result in your being dropped from class. April 1 is
the last day to drop a class with an automatic grade of “W” this term.
CLASSROOM BEHAVIOR
Texas A&M University-Corpus Christi, as an academic community, requires that each
individual respect the needs of others to study and learn in a peaceful atmosphere. Under
Article III of the Student Code of Conduct, classroom behavior that interferes with either (a)
the instructor’s ability to conduct the class or (b) the ability of other students to profit from
the instructional program may be considered a breach of the peace and is subject to
disciplinary sanction outlined in article VII of the Student Code of Conduct. Students
engaging in unacceptable behavior may be instructed to leave the classroom. This prohibition
applies to all instructional forums, including classrooms, electronic classrooms, labs,
discussion groups, field trips, etc.
GRADE APPEALS
As stated in University Rule 13.02.99.C2, Student Grade Appeals, a student who believes
that he or she has not been held to appropriate academic standards as outlined in the class
syllabus, equitable evaluation procedures, or appropriate grading, may appeal the final grade
given in the course. The burden of proof is upon the student to demonstrate the
appropriateness of the appeal. A student with a complaint about a grade is encouraged to first
discuss the matter with the instructor. For complete details, including the responsibilities of
the parties involved in the process and the number of days allowed for completing the steps
in the process, see University Rule 13.02.99.C2, Student Grade Appeals, and University
Procedure 13.02.99.C2.01, Student Grade Appeal Procedures. These documents are
accessible
through
the
University
Rules
Web
site
at
http://www.tamucc,edu/provost/university_rules/index.html. For assistance and/or guidance
in the grade appeal process, students may contact the Office of Student Affairs.
DISABILITIES ACCOMMODATIONS
The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that
provides comprehensive civil rights protection for persons with disabilities. Among other
things, this legislation requires that all students with disabilities be guaranteed a learning
environment that provides for reasonable accommodation of their disabilities. If you believe
you have a disability requiring an accommodation, please contact the Disability Services
Office at (361) 825-5816 or visit the office in Driftwood 101.
If you are a returning veteran and are experiencing cognitive and/or physical access issues in
the classroom or on campus, please contact the Disability Services office for assistance at
(361) 825-5816.
Assignments (we will do a chapter a week and after chapter 4 we will do a class on the
practice set)
Chapter 1 Introduction to Accounting and Financial Reporting for Governmental and Not-forProfit Entities Exercise: 1-1 (replace Denver with Corpus Christi),1-2
Chapter 2 Principles of Accounting and Financial Reporting for State and Local Governments
Exercise: 2-1, 2-2
Chapter 3 Governmental Operating Statement Accounts: Budgetary Accounting Exercise: 3-1,
3-2
Chapter 4 Accounting for Governmental Operating Activities – Illustrative Transactions and
financial Statements
Exercise: 4-1, 4-2, 4-5, 4-6
Chapter 5 Accounting for General Capital Assets and Capital Projects
Exercise: 5-1, 5-2, 5-7
Chapter 6 Accounting for General Long-Term Liabilities and Debt Service
Exercise: 6-1, 6-2, 6-3
Chapter 7 Accounting for the Business-Type Activities of State and Local Governments
Exercise: 7-1, 7-2, 7-6
Chapter 8 Accounting for Fiduciary Activities – Agency and Trust Funds
Exercise: 8-1, 8-2, 8-4 (Continuing Problem Ends!)
Chapter 14 Accounting for Not-for-Profit Organizations
Exercise: 14-1, 14-2, 14-6
Chapter 16 Accounting for Colleges and Universities
Exercise: 16-2, 16-3, 16-4
Chapter 17 Accounting for Health Care Organizations
Exercise: 17-1, 17-4
All assignments to be submitted on files attached to an e-mail the file name should be your
initials followed by the chapter number. Carbon Copy my yahoo email
(tx_cpa@yahoo.com) and send to my school address on all assignments.
Practice set: City of Smithville
Students are strongly encouraged to create a backup file on a removable medium (usb,
CD, etc.) at the end of each data entry session. To minimize confusion, it is a good idea
to date these backup files (e.g., Smith_Oct24). A recent update file can prevent a great
deal of rework should a student experience a hard drive failure or file corruption.
Students should submit their cumulative .fif data file and an Excel file containing
separate worksheets for all trial balances and financial statements/schedules/memos.
The schedule is subject to modification.