TROY UNIVERSITY
ACT3394 Section TFWA
Governmental Accounting
COURSE SYLLABUS
Spring 2011
January 5 – May 3, 2011
INSTRUCTOR INFORMATION:
Name: Amanda N. Paul, MBA, CPA
Assistant Professor
Office: 201 McCartha
Troy, AL 36082
Phone: 334-670-3944
334-670-3136 Secretary
334-670-3592 Fax
E-mail: anpaul@troy.edu
Students: Please put course title and section in the subject line of any emails sent to the instructor.
Also, ACT3394 is a business course for future business professionals. As such, all emails should be
grammatically correct with proper punctuation and capitalization. Each email should have a
salutation and should be “signed” by the student. Texting lingo is NOT acceptable! Emails I receive
that do not follow these guidelines will be returned unanswered until corrected.
All students should be very familiar with this syllabus and the class schedule as they contain
important information to ensure that you are successful in this course. Emails that ask questions on
items that are clearly outlined in these documents will be returned to the student with “see
syllabus.” Information from these documents is also fair game for quiz and examination questions!!
NOTE: For course syllabus posted prior to the beginning of the term, the instructor reserves the right to
make minor changes prior to or during the term. The instructor will notify students, via email or
Blackboard announcement, when changes are made in the requirements and/or grading of the course.
OFFICE HOURS:
M W 8:30 - 9:45
1:00 – 2:00
Tu 8:15 – 11:30
1:00 – 2:00
F
8:30 – 9:45
Or by appointment
I'm available by email at any time or by phone on weekdays between the hours listed above (Central
Time).
Page 1 of 10
ACT3394
Amanda Paul
PREREQUISITES:
ACT2292
COURSE INFORMATION:
Class Time:
M W F 12:00 – 12:50 p.m.
Class Location:
General Academic Building (GAB) 305
ENTRANCE COMPETENCIES:
The student must possess the knowledge and skills of a high school graduate and the capability to perform
on a college level. Knowledge of basic mathematics, such as multiplying and dividing fractions and using
percentages, and simple algebra, is assumed.
STUDENT EXPECTATION STATEMENT:
 The student is expected to participate in the course via email exchanges (or other communication)
with the instructor, by reading the assigned readings, submitting assignments, and completing exams
in a timely fashion.
 The student is expected to attend class and participate in class discussions. Students should treat
others with respect and conduct themselves with a professional demeanor while in the classroom.
 Students are expected to check their emails daily and the announcements at least every 48 hours.
CATALOG DESCRIPTION:
Analysis of governmental and not-for-profit accounting issues including the preparation and use of
budgets, records, and statements.
PURPOSE:
To introduce the concepts and practices associated with accounting for not-for-profit organizations,
municipalities, and governmental agencies.
COURSE OBJECTIVES/STUDENT LEARNING OUTCOMES:
The objective of this course is to provide students with an understanding of the principles and mechanics
of both governmental and not-for-profit accounting.
On completion of the course, the student should be able to:
1. Demonstrate an understanding of the major accounting standards or professional guidance affecting
governmental units and not-for-profit entities.
2. Prepare the financial statements for governmental units required by GASB.
3. Demonstrate an understanding of the professional guidance and issues related to non-profit
organizations.
4. Demonstrate an understanding of how to account for transactions for governmental and not-forprofit entities.
5. Prepare financial statements for not-for-profit entities.
TEXTBOOK(S) AND/OR OTHER MATERIALS NEEDED:
Wilson, E. R., Kattelus, S. C. & Reck, J. L. Accounting for Governmental and Non-profit Entities (15th
ed.) [**bundled with City of Bingham access code in the Troy University bookstore]. Boston,
MA: McGraw Hill.
Important Note: If you purchase a book without the access code, you must arrange on your own to
obtain an access code. Every student will need their own code. NO exceptions!!
Page 2 of 10
ACT3394
Amanda Paul
To purchase a City of Bingham access code ($15.00):
https://paris.mcgrawhill.com/paris/donothavecodeview.do?productid=0073379603&goto_url=http%3A%2F%2Fhighe
red.mcgraw-hill.com%2Fsites%2F0073379603%2Fstudent_view0%2F
To register a City of Bingham access code and to login:
http://highered.mcgraw-hill.com/sites/0073379603/student_view0/index.html
Students should have their text AND access to City of Bingham the first week of class. Not having your
book will not be an acceptable excuse for late work. Students who add this course late should refer to the
“Late Registration” section for further guidance.
Other materials:
Pencil, paper, calculator. No translating devices or cell phones will be allowed
during exams. PowerPoints are provided by the instructor for student use.
Supplements:
City of Bingham access code; Other as deemed appropriate
Internet Access
 Students must have access to a working computer and access to the internet. Students can use the
Troy University computer lab, a public library, etc., to ensure they have access.
 “Not having a computer” or “computer crashes” are not acceptable excuses for late work. Have a
backup plan in place in case you have computer problems.
SITE MAP FOR YOUR BLACKBOARD COURSE SITE:
To obtain a site map to enable the student to navigate through the Blackboard course site, please go to the
Blackboard course site and click on the “Site Map” button found on the left side of the computer screen.
TROY EMAIL:
All Students
Effective July 1, 2005, all students were required to obtain and use the TROY email address that is
automatically assigned to them as TROY students. All official correspondence (including bills,
statements, emails from instructors and grades, etc.) will be sent ONLY to the troy.edu (@troy.edu)
address.

All students are responsible for ensuring that the correct email address is listed in
Blackboard by the beginning of Week #1. Email is the only way the instructor can, at least
initially, communicate with you. It is your responsibility to make sure a valid email address is
provided. Failure on your part to do so can result in your missing important information that
could affect your grade.
Your troy.edu email address is the same as your Web Express user ID following by @troy.edu. Students
are responsible for the information that is sent to their TROY account. You can get to your email account
by logging onto the course and clicking “email link.” You will be able to forward your Troy email to your
earmy email. You must first access your Troy email account through the Troy email link found on the
website. After you log in to your Troy email account, click on “options” on the left hand side of the page.
Then click on “forwarding.” This will enable you to set up the email address to forward your email to.
Page 3 of 10
ACT3394
Amanda Paul
COURSE REQUIREMENTS:
 Upon Enrollment: check email address; purchase and register City of Bingham
 Participation in class discussions
 Homework assignments
 City of Bingham project
 Required examinations
STUDENT/FACULTY INTERACTION:
 Interaction will take place via email, telephone, comments on written assignments, office visits.
 The student will participate in this course by following the guidelines of this syllabus and any
additional information provided by the instructor or Troy University.
 The student is expected to remain in regular contact with the instructor and class via email or
other communication means, by submitting assignments and taking exams, all in a timely fashion.
 TROY requires instructors to respond to students’ e-mail within 24 hours M-Th, and 48 hours
Fri-Sun.
 As instructor, I will communicate on the Blackboard.com Announcement page and/ or via e-mail.
ATTENDANCE POLICY:
Attendance will be taken daily at the beginning of class. Students that miss attendance, whether late or
absent, will be marked absent. Students should present documentation for excused absences on the first
class day following the absence (i.e. doctor’s excuse, Troy University excuse). Students are allowed three
(3) unexcused absences. For each additional absence, participation points will be deducted.
For any quizzes, problems, exams, or other activities that are completed in class, you must be present to
receive credit. Unannounced quizzes may be given for extra credit on days when attendance is poor.
You are expected to have attempted the assigned material before the material is covered in class. You
should be prepared for all assigned problems during each class. If called upon, you are expected to be an
active participant in this class. Routine absences from class will have a large, negative impact on your
grade.
Students are expected to punctually attend all scheduled classes. People who arrive late disturb everyone
else!! Students who arrive at class after roll call will be counted absent.
MAKE-UP WORK POLICY:
Missing any part of this schedule may prevent completion of the course. If you foresee difficulty of any
type (i.e., an illness, employment change, etc.) which may prevent completion of this course, notify the
instructor as soon as possible. Failure to do so will result in failure for an assignment and/or failure of the
course. See “Attendance,” above.
If you miss a test for a University approved function that is an excused absence, I will allow a make-up
exam with advance notice to me. If you miss a test for a University approved function and cannot make
it up before the next class meets or you miss a test for any other reason, you can take a make-up test
during a scheduled time for the tests you missed. You will receive a zero (0) grade for any missed exam.
If I have not heard from you by the deadline dates for assignments or exams, no make-up work will be
allowed (unless extraordinary circumstances existed, such as hospitalization). Requests for extensions
must be made in advance and accompanied by appropriate written documentation if the excuse is
acceptable to the instructor. "Computer problems" are not an acceptable excuse.
Page 4 of 10
ACT3394
Amanda Paul
INCOMPLETE GRADE POLICY:
Missing any part of the Course Schedule may prevent completion of the course. If circumstances will
prevent the student from completing the course by the end of the term, the student should complete a
request for an incomplete grade.
Note: A grade of incomplete or “INC” is not automatically assigned to students, but rather must be
requested by the student by submitting a Petition for and Work to Remove an Incomplete Grade Form.
Requests for an incomplete grade must be made on or before the date of the final assignment or test of the
term. A grade of “INC” does not replace an “F” and will not be awarded for excessive absences. An
“INC” will only be awarded to student presenting a valid case for the inability to complete coursework by
the conclusion of the term. It is ultimately the instructor’s decision to grant or deny a request for an
incomplete grade, subject to the policy rules below.
Policy/Rules for granting an Incomplete (INC):
 An incomplete cannot be issued without a request from the student.
 To qualify for an incomplete, the student must:
a. have completed over 50% of the course material and have a documented reason for
requesting the incomplete. (50% means all assignments/exams up to and including the midterm point, test, and/or assignments.)
b. be passing the course at the time of their request.
If both of the above criteria are not met an incomplete cannot be granted.
 An INC is not a substitute for an F. If a student has earned an “F” by not submitting all the
work or by receiving an overall F average, then the F stands.
METHOD OF INSTRUCTION:
The chapter material will be discussed in class. Lecture notes and PowerPoint slides are posted for your
use in Blackboard.
The student is responsible for all instructions and assignments given in class, as well as for the supporting
textbook content. The student should read the textbook material before the lecture covering that material.
This leads to a better understanding of the lecture, as well as the opportunity to ask questions about
material(s) in the text that were unclear or that the student did not understand.
Questions, cases, exercises and problems will be assigned for each chapter. These assignments are made
for the sole purpose of allowing the student to see if they understand the material. Some of these
assignments will be turned in for grading. Students who do not work the homework problems
perform very poorly on the tests.
The labs in McCartha are available for student use and tutors are available.
Poor preparation for business meetings may create the impression that an individual lacks the
necessary attributes to be effective in performing their business related tasks. On time arrival for class is
important so as to not disturb fellow classmates. Furthermore, talking to one’s neighbor during
inappropriate times, speaking out without permission from the professor, leaving the room while class is
in session, ringing cell phones, and text messaging also disturb fellow classmates. Every time someone
causes a disturbance, the group loses their focus which results in a loss of effectiveness and efficiency for
all. The development of good behavior is a prerequisite to be successful in business.
Page 5 of 10
ACT3394
Amanda Paul
METHOD OF EVALUATION:
Exam 1
Exam 2
Exam 3
Comprehensive Final Exam
Participation
Homework
City of Bingham project
Total
65 points
65
65
150
50
65
100
560 points
ASSIGNMENT OF GRADES:
All grades will be posted in the student grade book in Blackboard and will be assigned according to the
following or similar scale:
A
B
C
D
F
Postings:
FA:
90 – 100%
80 – 89%
70 – 79%
60 – 69%
59% and below
Grades will be posted in the Blackboard grade book during the course and final grades
will be posted in Trojan WebExpress.
“FA” indicates the student failed due to attendance. This grade will be given to any
student who disappears from the course for three or more weeks. See the Attendance
section of this syllabus for additional information.
You may withdraw from this course with a DP anytime before the last day of class. Drop forms may be
obtained from the Records office in Adams Administration. Complete the drop form and bring it to me to
sign.
The minimum cutoff point for each of these letter grades may be reduced at the end of the semester, but
this is not likely. A grade will be assigned to you at the end of the course based on your performance on
tests, your class attendance, and participation. In borderline cases, subjective evaluation by the professor
will determine if a higher grade is appropriate.
Grades can be enhanced, by demonstrating both a professional demeanor and strong work ethic that
indicates a strong desire to learn throughout the whole semester. A professional demeanor is
demonstrated through excellent attendance, arriving a few minutes early, opening the textbook to where
the last class ended, taking out class notes / any completed homework, raising your hand to regularly
participate in the class discussions, and being respectful. A strong work ethic is demonstrated through a
sincere attempt to complete all homework assignments prior to class and sharing your solutions during in
class coverage of such assignments. If you are not able to solve a problem, then you should write down
your question that would have helped you to do so.
SUBMITTING ASSIGNMENTS:
 All homework and assignments will be submitted directly to me for grading. ALL
HOMEWORK WILL BE CHECKED AT THE BEGINNING OF THE LAST CLASS
DISCUSSION FOR EACH CHAPTER. IF YOU WILL NOT BE IN CLASS, YOU SHOULD
MAKE ARRANGEMENTS TO SHOW ME YOUR HOMEWORK BEFORE CLASS IN
Page 6 of 10
ACT3394
Amanda Paul

PERSON OR VIA EMAIL. THOSE LATE TO CLASS WILL NOT RECEIVE CREDIT FOR
THAT DAY’S HOMEWORK. NO EXCEPTIONS.
City of Bingham required printouts will be submitted to me as per the schedule. Note: We will
discuss the software in-depth on the first day of class. If you have any problems, please see me.
EXAMINATION SCHEDULE & INSTRUCTIONS:
 Tentative examination dates are indicated on the syllabus/assignment schedule.
 The exams may be any combination of multiple choice questions, problems, or subjective short
answer questions.
 The student will need a #2 pencil, an eraser, a green Scantron answer sheet, and a calculator.
Credit will be given for Scantron errors when erasures are identified to the professor immediately
upon completion of the test.
 Programmable calculators (those that store text) and translators are not permitted on the exams.
Calculators without text storage capability are allowed.
 For test purposes, you are responsible for reading all the material in each chapter (unless
otherwise stated). I will emphasize the material that I feel is most important or needs additional
explanation. The lectures and related PowerPoint presentations are not a substitute for
reading the chapters.
Mission Relevance:
ACT3394’s course learning objectives will be implemented in accordance with the mission of Troy
University, the Sorrell College of Business, and School of Accountancy as stated in the Undergraduate
Catalog 2009-2010. The instructor will strive to offer a high-quality course to assist in the development
of successful business leaders. The instructor’s highest priorities are the pursuit of teaching excellence,
accessibility to students, and a sincere interest in each student’s long-term success. Students are expected
to have a strong desire to learn and solid work ethic.
School of Accountancy Mission Statement: The mission of the School of Accountancy is to advance the
accounting profession by providing quality accounting education to both undergraduate and graduate
students, publishing quality research and providing service to the professional community. We prepare
students for successful careers with increasing professional and managerial responsibility in public
accounting as well as government and industry and prepare undergraduate students for admission to
graduate programs in accounting and business.
SCOB Mission Statement: Through operations that span the State of Alabama, the United States, and
the world, Sorrell College of Business equips our students with the knowledge, skills, abilities and
competencies to become organizational and community leaders who make a difference in the global
village and global economy. Through this endeavor, we serve students, employers, faculty, and Troy
University at large as well as the local and global communities.
SCOB Vision Statement: Sorrell College of Business will be the first choice for higher business
education students in their quest to succeed in a dynamic and global economy. Sorrell College of
Business will create the model for 21st century business education and community service.
Troy University Mission Statement: Troy University is a public institution comprised of a network of
campuses throughout Alabama and worldwide. International in scope, Troy University provides a variety
of educational programs at the undergraduate and graduate levels for a diverse student body in traditional,
nontraditional and emerging electronic formats. Academic programs are supported by a variety of student
services which promote the welfare of the individual student. Troy University's dedicated faculty and staff
Page 7 of 10
ACT3394
Amanda Paul
promote discovery and exploration of knowledge and its application to life-long success through effective
teaching, service, creative partnerships, scholarship and research.
COURSE SCHEDULE:
See Excel schedule available for dates and assignments
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 12
Chapter 14
Chapter 15
Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit
Entities
Principles of Accounting and Financial Reporting for State and Local Governments
Governmental Operating Statement Accounts; Budgetary Accounts
Accounting for Governmental Operating Activities-Illustrative Transactions and
Financial Statements
Accounting for General Capital Assets and Capital Projects
Accounting for General Long-term Liabilities and Debt Service
Accounting for Business-Type Activities of State and Local Governments
Accounting for Fiduciary Activities-Agency and Trust Funds
Financial Reporting of State and Local Governments
Analysis of Governmental Financial Performance
Auditing of Governmental and Not-for-Profit Organizations
Accounting for Not-for-Profit Organizations
Not-for-Profit Organizations – Regulatory, Taxation, and Performance Issues
Blackboard Support Center
Blackboard Online Support Center for Troy University provides Customer Care Technicians who are
available to support you 24 hours a day/7 days a week.
Call 1-888-383-6206 for live assistance
If you are experiencing technical difficulties with your coursework or with features in Blackboard that are
generating errors, please click the link below.
Blackboard Support Center: http://supportcenteronline.com/ics/support/default.asp?deptID=67
NON-HARASSMENT, HOSTILE WORK/CLASS ENVIRONMENT:
Troy University expects students to treat fellow students, their instructors, other TROY faculty, and staff
as adults and with respect. No form of “hostile environment” or “harassment” will be tolerated by any
student or employee.
CELL PHONES AND OTHER ELECTRONIC DEVICES:
Use of any electronic devise by students in the instructional environment is prohibited unless explicitly
approved on a case-by-case basis by the instructor of record or by the Office of Disability Services in
collaboration with the instructor. Cellular phones, pagers, and other communication devices may be used
for emergencies, however, but sending or receiving non-emergency messages is forbidden by the
University. Particularly, use of a communication device to violate the Troy University “Standards of
Conduct” will result in appropriate disciplinary action (See the Oracle.) In order to receive emergency
messages from the University or family members, the call receipt indicator on devices must be in the
vibration mode or other unobtrusive mode of indication. Students receiving calls that they believe to be
emergency calls must answer quietly without disturbing the teaching environment. If the call is an
emergency, they must move unobtrusively and quietly from the instructional area and notify the instructor
Page 8 of 10
ACT3394
Amanda Paul
as soon as reasonably possible. Students who are expecting an emergency call should inform the
instructor before the start of the instructional period.
**Cell phones should be silenced during class. Texting is strictly prohibited during class. If I see
you, I will stop class to ask you to stop!!
AMERICANS WITH DISABILITY ACT (ADA):
Troy University supports Section 504 of the Rehabilitation Act of 1973 and the Americans with
Disabilities Act of 1990, which insure that postsecondary students with disabilities have equal access to
all academic programs, physical access to all buildings, facilities and events, and are not discriminated
against on the basis of disability. Eligible students, with appropriate documentation, will be provided
equal opportunity to demonstrate their academic skills and potential through the provision of academic
adaptations and reasonable accommodations. Further information, including appropriate contact
information, can be found at the link for Troy University’s Office of Human Resources at
http://www.troy.edu/humanresources/ADAPolicy2003.htm
Any student whose disabilities fall within ADA guidelines must inform me at the beginning of the term of
any specials needs or equipment necessary to accomplish the requirements for this course. Students must
also provide written proof of their disability to the instructor. Students who have or may be dealing with
a disability or learning difficulty should speak with the instructor and contact the Office of Adaptive
Needs Program at 670-3221. Various accommodations are available through the Adaptive Needs
Program. The faculty of the College of Business makes every effort to accommodate unique and special
needs of students with respect to speech, hearing, vision, seating or other possible disabling conditions.
Please notify the instructor as soon as possible of requested accommodations or ways to help.
HONESTY AND PLAGIARISM:
The awarding of a university degree attests that an individual has demonstrated mastery of a significant
body of knowledge and skills of substantive value to society. Any type of dishonesty in securing those
credentials therefore invites serious sanctions, up to and including suspension and expulsion (see
Standard of Conduct in each TROY Catalog). Examples of dishonesty include actual or attempted
cheating, plagiarism*, or knowingly furnishing false information to any university employee.
*Plagiarism is defined as submitting anything for credit in one course that has already been submitted for
credit in another course, or copying any part of someone else’s intellectual work – their ideas and/or
words – published or unpublished, including that of other students, and portraying it as one’s own.
Proper quoting, using strict APA formatting, is required, as described by the instructor. All students are
required to read the material presented at: http://troy.troy.edu/writingcenter/research.html

Students must properly cite any quoted material. No term paper, business plan, term project, case
analysis, or assignment may have no more than 20% of its content quoted from another source.
Students who need assistance in learning to paraphrase should ask the instructor for guidance and
consult the links at the Troy Writing Center.

This university employs plagiarism-detection software, through which all written student
assignments are processed for comparison with material published in traditional sources (books,
journals, magazines), on the internet (to include essays for sale), and papers turned in by students in
the same and other classes in this and all previous terms. The penalty for plagiarism may range from
zero credit on the assignment, to zero in the course, to expulsion from the university with appropriate
notation in the student’s permanent file.
Page 9 of 10
ACT3394
Amanda Paul
LIBRARY SUPPORT:
The Libraries of Troy University provide access to materials and services that support the academic
programs. The address of the Library Web site is https://library.troy.edu This site provides access to the
resources of all Campus and Regional Libraries, as well as to resources such as the Library’s Catalog and
Databases. Additionally, the Library can also be accessed by choosing the “Library” link from the
University’s home page, www.troy.edu, or through the eLibrary tab within Blackboard.
FACULTY EVALUATION:
At the end of each term, students will be notified of the requirement to fill out a course evaluation form.
These evaluations are completely anonymous and are on-line.
Page 10 of 10
ACT3394
Amanda Paul