Accounting for Not-For-Profit Organizations, Acc508
Fall 2015
San Diego State University
College of Business Administration
Lamden School of Accountancy
COURSE INFORMATION
Professor: Dr. John Anderson
Office: SSE2424
e-mail: janders@mail.sdsu.edu
Class Days: Tue
Class Times: 4:00 – 6:40pm
Class Location: GMCS 309
Office Hours Times (and by appointment): Mon & Wed
11:00 – 11:30
Office Hours Location: SSE2424
Units: 3
Course Overview
Course Description: Principles of fund accounting used in state and local governmental units, hospitals
and other health care providers, colleges and universities. Budgetary accounting, appropriations,
encumbrances, and fiduciaries (trust funds). This class also covers GASB Statement 34 prescribing
Government-wide financial statements.
Student Learning Outcomes:
BSBA students will graduate being:
 Effective communicators
 Critical thinkers
 Able to analyze ethical problems
 Global in their perspective
 Knowledgeable about the essentials of business
MSA students will graduate being able to:
 Compare, contrast, interpret, or criticize accounting and business decisions and information
using professional business communication
 Actively participate in team decision making.
 Apply ethical judgment and professional standards in analyzing situations and formulating
accounting and business decisions
 Use relevant research tools and academic/professional literature to analyze or take a position in
accounting and business situations
 Address unstructured problems in the areas of accounting information systems, financial
reporting, or taxation
 Identify and discuss the significance of diversity and cultural differences in the global business
environment
Acc 508 contributes to these goals through the following student learning outcomes:
Learning Outcomes:
At the end of this course students should be able to:
1. Explain the different objectives, measurement focus, and basis of accounting of the government-wide
financial statements and fund financial statements of state and local governments.
2. Explain fund financial statements, types of funds in each fund category, and characteristics of each
fund type.
3. Explain how budgetary accounting contributes to achieving budgetary control over revenues and
expenditures.
4. Explain financial reporting and accounting for not-for-profit organizations. 5. Describe financial
reporting and accounting for health care organizations.
Enrollment Information

Prerequisite: Minimum grade of C in Accountancy 326 or 331. Proof of completion of prerequisite
required: Copy of transcript.

Adding/Dropping Procedures: Students are responsible for following the university procedures
for adding and dropping (see the university calendar for specific deadline dates).
Course Materials
Required Text: Accounting for Governmental and Nonprofit Entities, by Reck, Lowensohn, and Wilson,
16th edition, 2013.
The website for the text is http://www.mhhe.com/Reck16e.Select the student edition tab on the
website, then select the chapter you are interested in, then select what you want (multiple choice quiz
,etc. ).
We will be using the CAFR from San Diego County. For your reference, the web site is
http://www.sdcounty.ca.gov/auditor/annual_report14 , you should print out the first 65 pages of the
Complete CAFR.
Course Structure and Conduct
You are expected to be present for all classes. Classes will include lectures and demonstrations of the
material. Homework should be prepared and brought to class as indicated on the syllabus. Solutions to
assigned homework will also be discussed in class.
Students with Disabilities
If you are a student with a disability and believe you will need accommodations for this class, it is your
responsibility to contact Student Disability Services at (619) 594-6473. To avoid any delay in the receipt
of your accommodations, you should contact Student Disability Services as soon as possible. Please note
that accommodations are not retroactive, and that accommodations based upon disability cannot be
provided until you have presented your instructor with an accommodation letter from Student Disability
Services. Your cooperation is appreciated.
Academic Honesty
The University adheres to a strict policy regarding cheating and plagiarism. These activities will not be
tolerated in this class. Become familiar with the policy (http://www.sa.sdsu.edu/srr/conduct1.html).
It is expected that all exams are done individually. Copying someone else’s work is an instance of
plagiarism. San Diego State University condemns plagiarism, and the penalties can include severance
from the University and in some cases revocation of an advanced degree (see the San Diego State
University General Catalog and the San Diego State University Bulletin of the Graduate Division). For
any violations, the student may receive an “F” for the assignment, examination, or the entire course.
Examples of Plagiarism include but are not limited to:
 Using sources verbatim or paraphrasing without giving proper attribution (this can include
phrases, sentences, paragraphs and/or pages of work)
 Copying and pasting work from an online or offline source directly and calling it your own
 Using information you find from an online or offline source without giving the author credit
 Replacing words or phrases from another source and inserting your own words or phrases
 Submitting a piece of work you did for one class to another class
If you have questions on what is plagiarism, please consult the policy and this helpful guide from the
Library
Turnitin
Students agree that by taking this course all required papers may be subject to submission for textual
similarity review to Turnitin.com for the detection of plagiarism. All submitted papers will be included as
source documents in the Turnitin.com reference database solely for the purpose of detecting plagiarism
of such papers. You may submit your papers in such a way that no identifying information about you is
included. Another option is that you may request, in writing, that your papers not be submitted to
Turnitin.com. However, if you choose this option you will be required to provide documentation to
substantiate that the papers are your original work and do not include any plagiarized material.
Assessments and Grading
Grading:
% Score
Exam 1
Exam 2
Exam 3
X Points = Points Earned
24 points
25 points
25 points
10 weekly homework assignments (lowest two scores are dropped on 12 assignments)
@ 1 point each
10 points
4 Analytical Examinations of the Comprehensive Annual Financial Report (CAFR) of San Diego County
@ 4 points each
16 points
-----------Total
100 points
You must bring the homework to class and turn it in when you arrive to receive credit, on the dates
indicated on the syllabus.
There is no “extra credit” available, the final grade is based totally on the above assignments.
At anytime, you can compute how you are doing in the class by computing the points earned as
indicated above, and dividing that by the total possible points to date (do not round in calculating the
points earned). Grades may be curved, with the final grades being assigned as follows (with no
rounding):
A 94 - 100 points
A- 90 - 93
B+ 87 - 89
B 84 – 86
B- 80 – 83
C+ 77 – 79
C 74 - 76
C- 70 - 73
D+ 67- 69
D 64 – 66
D- 60 - 63
F 0 - 59
Exams:
Bring your picture I.D. to the exam; you will be required to show it. Purchase the smaller pink Parscore exam form
from the bookstore for the exams.
Exam dates and coverage are indicated on the class schedule below. You must take the exam at the scheduled time,
only a valid medical reason (which you may be required to document) will allow you to take a make-up exam. You
must notify me the day of the exam if there is a valid medical reason, leaving me an email message with your phone
number, including the hours when I can reach you. No calculators with sophisticated programmable memory can be
used during examinations. Any questions regarding the acceptability of your calculator should be resolved well
before an examination. Standard financial calculators are acceptable.
Grade of Incomplete. A grade of Incomplete (I) indicates that a portion of required coursework has not
been completed and evaluated in the prescribed time period due to unforeseen, but fully justified,
reasons and that there is still a possibility of earning credit. It is your responsibility to bring pertinent
information to the instructor and to reach agreement on the means by which the remaining course
requirements will be satisfied. The conditions for removal of the Incomplete shall be reduced to writing
by the instructor and given to you with a copy placed on file with the department chair until the
Incomplete is removed or the time limit for removal has passed. A final grade is assigned when the work
agreed upon has been completed and evaluated. An Incomplete shall not be assigned when the only
way you could make up the work would be to attend a major portion of the class when it is next offered.
Contract forms for Incomplete grades are available at the Office of the Registrar website
Tentative Course Schedule
The course schedule, including topics and class activities listed by week, is presented below:
8/25 Introduction
9/1
Ch 1 lecture
9/8
Ch 2 lecture Ex 1-3, # 1-10 due
9/15 Ch 3 lecture Ex 2-2, # 1-10 due
9/22
9/29
Ch 4 lecture Ex 3-2, # 1-10 due
CAFR Analysis 2-1 a-e due, p. 59, using San Diego County
Exam Ch 1 – 4, Ex 4-2, # 1-10 due
10/6
Ch 5 lecture
10/13 Ch 6 lecture Ex 5-2 # 1-7, 9-10 due
CAFR Analysis 3-1 a–b due, p. 102, using San Diego County
10/20 Ch 7 lecture Ex 6-2 # 1-10 due
Ch 7 omit p. 270 to middle p. 271
10/27 Ch 8 lecture Ex 7-2 # 1-10 due
CAFR Analysis 4-1 a-c due, p. 158, using San Diego County
Ch 8 omit p. 317 to middle p. 327
Ch 8 omit middle p. 335 to p. 341
11/3
Exam Ch 5 – 8, Ex 8-2 # 1-5, 7-9 due
11/10 Ch 9 lecture
11/17 Ch 13 lecture Ex 9-2 # 1-10 due
11/24 Ch 15 lecture Ex 13-1 #1-10 due
CAFR Analysis 9-1 a-b(1) due, p.403, using San Diego County
11/25-27 Thanksgiving break
12/1 Ch 16 lecture Ex 15-1 #1-10 due
12/8
Exam Ch 9,13,15,16, Ex 16-1 # 1-9 due
Changes to the course schedule, if any, will be announced in class.