Center of Excellence - Business
Department Chair - Dr. Marina Grau
Program Coordinator - Dr. Mesfin Genanaw
Instructor-Betty Akbar, CPA
Syllabus
Accounting Department
Fall Semester 2016 – 8/22/2016 - 12/11/2016
Course# 15606 and 20550
ACNT 2330 – Government and Non-Profit Accounting (Online Course)
A comprehensive coverage of accounting and financial reporting for governmental
and
not-for profit accounting.
This is a three-hour credit course. Online 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 online course and students should log in to check the Canvas 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)
Prepared by: Betty Akbar – Southwest College
West Loop Campus – 5601 West Loop South - Houston, TX 77081
E-mail: betty.akbar1@hccs.edu
Please expect 24-48 hour response time for email communication.
Online Orientation
Orientation will be available online at the web site
http://www.hccs.edu/online/course-resources/
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.
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Digital Textbook and Related Material
Figure 1
Required for the course:
Accounting for Governmental and Not-for-Profit Entities (with Connect™)
Authors: Jacqueline L. Reck and Suzanne L. Lowenshohn, 17th Edition
Publisher: McGraw-Hill. ISBN: 9781259966118
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
LearnSmart® and chapter assignments
(Using CONNECT™)
50% x 760 points = 380 points
Video assignments & Discussions (in Canvas) 20% x 1000 points = 200 points
Final Examination (in campus/ proctored)
30% x 1000 points = 300 points
(Using CONNECT™) ______________________________________________
Total
100%
= 880 points
Grading Scale (% of 880 points)
•
90-100
=A
•
80-89
=B
•
70-79
=C
•
60-69
=D
•
Below 60 = F
Check the datelines for assignments and exams on Canvas online website.
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Final Exam
Final exam is a mandatory for all students to take it in campus or it must have an
approved proctor for students living outside HCC service area.
THERE ARE NO MAKE UP EXAMS. BE SURE YOU ARE AVAILABLE DURING
THE TESTING DATES. THE EXACT DATE WILL BE DETERMINED TWO
WEEKS BEFORE THE FINAL EXAM. STUDENTS LIVING OUT OF THE HCC
SERVICE AREA, PLEASE READ THE INSTRUCTION BELOW.
List of Chapters
Chapter 1 – Introduction to Accounting and Financial Reporting for Governmental
and Not-for-Profit Entities
Chapter 2 – Principles of Accounting and Financial Reporting for State and Local
Governments
Chapter 3 – Governmental Operating Statement Accounts; Budgetary Accounting
Chapter 4 – Accounting for Governmental Operating Activities – Illustrative
Transactions and Financial Statements
Chapter 5 – Accounting for General Capital Assets and Capital Projects
Chapter 6 – Accounting for General Long-Term Liabilities and Debt Service
Chapter 7 – Accounting for the Business-type Activities of State and Local
Governments
Chapter 8 – Accounting for Fiduciary Activities – Agency and Trust Funds
Chapter 9 – Financial Reporting of State and Local Governments
Chapter 13 - Accounting for private Not-For-Profit Organizations
Chapter 15 – Accounting for Colleges and Universities
Chapter 16 – Accounting for Health Care Organizations
Final Exam – ON-SITE CAMPUS- All chapters (the details are available on the
Canvas Online website). Time and location will be determined.
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 posted in your Canvas Online homepage.
Student Handbook
The Online Student Handbook contains policies and procedures unique to the online
course student. Students should have reviewed the handbook as part of the
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mandatory orientation. It is the student's responsibility to be familiar with the
handbook's contents. The handbook contains valuable information, answers, and
resources, such as Online course contacts, 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 Online Student Handbook by visiting this link:
http://www.hccs.edu/online/student-services/
STUDENTS LIVING OUT OF THE HCC SERVICE AREA
Students living out of the HCC service area during the semester in which they are
enrolled at HCC in online classes need to make special arrangements to
accommodate their needs. In the event the course requires onsite exams, it is the
student's responsibility to obtain a proctor. This proctor must be someone in the
testing center at a local community college or at a university. The proctor will need to
provide a secure testing environment and possibly (depending on the course) a
computer with Internet access to Connect™. A valid picture ID must be presented to
the proctor when taking the exam.
All fees associated with proctoring are the responsibility of the student. Exams will
be sent via fax, email, or US mail directly to the proctor with instructions for
administering the exams. This will be done at no cost to the student; however, the
student WILL BE responsible for fees associated with returning the exams (including
costs of overnight express, etc. to meet deadlines).
The proctor approval form MUST be completed and approved at least 2 weeks prior
to the first scheduled exam, and email to hcc.online@hccs.edu
Educational Credit for the CPA Exam
The Texas State Board of Public Accountancy (Board) requires that you have
completed a baccalaureate or higher degree from a Board recognized institution of
higher education to study at a Board recognized Texas community college to
complete the educational requirements to qualify for the CPA Exam. Houston
Community College is recognized as a qualifying Texas community college. This
means that you have to have graduated from a recognized, four-year college
BEFORE the first day of this class if you want this class to fulfill the Board's
education requirements to sit for the CPA Exam.
The Texas State Board of Public Accountancy (TSBPA) awarded Houston
Community College the designation to offer "Qualifying Educational Credits
for the CPA Examination." For a full list of accounting courses qualifying for the
education credit for the CPA Exam, refer to the link:
http://www.hccs.edu/programs/accounting/
Attendance
Face to Face, Hybrid or Online classes
As stated in the HCC Catalog, all students are expected to attend classes regularly.
Students in Online courses must log into their Canvas Online class or they will be
counted as absent. Just like an on-campus class, your regular participation is
required.
It is important that you LOG INTO THIS COURSE IN CANVAS ON LINE for
attendance purposes before September 6, 2016, because we are obligated to
report attendance to the registrar's office by that date. If you have not logged
in to Canvas online before September 6, 2016, you will have been considered
as never attending and the registrar's office will drop you from this course. I
will NOT reinstate you.
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Although it is the responsibility of the student to withdraw officially from a course, the
professor also has the authority to block a student from accessing Canvas Online,
and/or to withdraw a student for excessive absences or failure to actively participate
regularly. Online students who do not log into their Canvas Online class before the
Official Day of Record will be automatically dropped for non-attendance. Completing
the online orientation does not count as attendance.
Drops and Withdrawals: HCC Course Withdrawal Policy
See below link for guidelines and rules
http://www.hccs.edu/district/about-us/procedures/student-rights-policies-procedures/
If a student decides to drop or withdraw from a class upon careful review of
other options, the student can drop online prior to the deadline through their
HCC Student Service Center:
https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG
The final withdrawal deadline for this class is September 7, 2016 before
4:30pm. Classes of other duration may have different final withdrawal deadlines.
Please visit the online registration calendars or contact the HCC Registrar’s Office to
determine class withdrawal deadlines.
HCC 6 Drop Policy
Financial Aid and Withdrawal
http://www.hccs.edu/programs/financialaid/withdrawal-policy/
International Students: Receiving a W in a course may affect the status of your
student visa. Once a W is given for the course, it will not be changed to an F
because of visa considerations.
http://www.hccs.edu/district/students/international/
Repeat Course Fee
http://www.hccs.edu/district/about-us/procedures/student-rights-policies-procedures/
Online Courses
The Online Student Handbook contains policies and procedures unique to the online
course student. 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, such as Online contacts, 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 Online Student Handbook by visiting this link:
http://www.hccs.edu/district/students/student-handbook/
Online Education for advising, counseling, social networking, facebook,
twitter, library sources:
http://www.hccs.edu/online/student-services/
Virtual Classroom Conduct:
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As with on-campus classes, all students in HCC Online Education courses are
required to follow all HCC Policies & Procedures, the Student Code of Conduct, the
Student Handbook, and relevant sections of the Texas Education Code when
interacting and communicating in a virtual classroom with faculty and fellow
students. Students who violate these policies and guidelines will be subject to
disciplinary action that could include denial of access to course-related email,
discussion groups, and chat rooms or being removed from the class.
As your instructor and as a student in this class, it is our shared responsibility to
develop and maintain a positive learning environment for everyone. Your instructor
takes this responsibility very seriously and will inform members of the class if their
behavior makes it difficult for him/her to carry out this task. As a fellow learner, you
are asked to respect the learning needs of your classmates and assist your
instructor to achieve this critical goal. Inappropriate behavior also includes emails
that the language of the email is considered by the instructor as not being conducive
to a positive environment. Your instructor will advise you if the email is inappropriate
and ask for you to refrain from future inappropriate emails. The instructor has the
right to refer all actions deemed inappropriate to Administration for further action
INTERNATIONAL STUDENTS
Please contact the International Student Office at 713-718-8520 if you have
additional questions about your visa status.
http://www.hccs.edu/district/students/international/
EGLS3 -- Evaluation for Greater Learning Student Survey System
At Houston Community College, professors believe that thoughtful student
feedback is necessary to improve teaching and learning. During a designated time
near the end of the term, you will be asked to answer a short online survey of
research-based questions related to instruction. The anonymous results of the
survey will be made available to your professors and department chairs for
continual improvement of instruction. Look for the survey as part of the Houston
Community College Student System online near the end of the term. You can find
the link to the evaluation in the main menu of the course page.
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