STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
School of Business
ACCT 410
Governmental and Nonprofit Accounting: Theory and Practice
3 Credit Hours
8 weeks
Prerequisite: ACCT 301
Table of Contents
Table of Contents
Evaluation Procedures
Course Description
Grading Scale
Course Scope
Course Outline
Course Objectives
Policies
Course Delivery Method
Academic Services
Course Materials
Selected Bibliography
Course Description (Catalog)
This course emphasizes the accounting principles and reporting requirements for government units and not-forprofit entities. Topics include the accounting cycle, budgeting and fund accounting, and accounting for state and
local governments, colleges and universities, and for not-for-profit organizations.
Table of Contents
Course Scope
This is a comprehensive textbook that is written through the eyes of the learner to prepare them for professional
government and not-for-profit accounting practice and the CPA exam.
Table of Contents
Course Objectives
L.O. 1- Explain the fundamental ways that governments and not-for-profit organizations differ from business
enterprises.
L.O. 2- Discuss the categories of nonexchange transactions and the general guidance for recognizing
nonexchange revenues.
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
L.O. 3- Analyze the recognition of debt service expenditures—including both the normal nonaccrual of general
long-term debt service and the conditions under which governments are permitted to accrue those debt service
expenditures.
L.O. 4- Discuss the requirement that only assets held for outsiders be reported in these funds, even if they are
used to account for some internal resources.
Table of Contents
Course Delivery Method
This course delivered via distance learning will enable students to complete academic work in a flexible manner,
completely online. Course materials and access to an online learning management system will be made available
to each student. Online assignments are due by midnight of the due date or Sunday evening of the week as noted
and include Discussion Board questions (accomplished in groups through a threaded discussion board),
examination, and individual assignments (submitted for review by the Faculty Member). Assigned faculty will
support the students throughout this eight-week course.
Table of Contents
Course Materials
Required Course Textbook
Governmental and Nonprofit Accounting: Theory and Practice, Update
Freeman, Shoulders, Allison, Patton & Smith, Jr.
Pearson Publishing
In Resources, you will find the following:
• Power Points - for a review of chapter concepts.
• Selected Problems - selected practice chapter problems to assist you in applying learned concepts.
Websites
In addition to the required course texts the following public domain Websites are useful. Please abide by the
university’s academic honesty policy when using Internet sources as well. Note web site addresses are subject to
change.
Site Name
Helpful Website
American Psychological Association (APA)
Purdue Online Writing Lab
Turnitin
Website URL/Address
http://www.taxsites.com/governmental.html
http://www.apastyle.org/
http://owl.english.purdue.edu/owl/resource/560/01/
http://www.turnitin.com
Table of Contents
Evaluation Procedures
Table of Contents
Evaluation Procedures
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
Grade Instruments
Forums (Weeks 1-7)
Homework Problems (Weeks 1-3, 5-7)
Quizzes (Weeks 1-8)
Writing Assignment (Week 8 Paper)
Final Course Grade
Grade Instruments
Points
100 points each
100 points each
100 points each
100 points
Points
Percentage
30
30
30
10
100
Percentage
Forums
Please join the forums during weekly sessions. Students must post a main response to the weekly discussion
question by Day 3, and at least two replies to other students by Day 7. Active participation is required by
replying to classmates during the week of discussion. Therefore, replies after the end of the each week will not
be graded. The forums are for student interaction and submitting input after the end of the week serves no
learning objectives and does not constitute as participation. Students should demonstrate their own
knowledge in the forums and avoid copying and pasting from web sites. Responses will be graded directly
from the Forums.
Your grade earned for your responses will be based on the Forums Grading Criteria:
Forums Grading Criteria
Requirements
•
•
Quality Guidelines (50%):
Participation Guidelines
(30%):
Clarity, Organization &
Professionalism Guidelines
(20%):
•
•
•
•
•
•
•
•
•
•
All discussion questions are answered completely.
Responses are original in content with a minimum of one external
reference.
All posts demonstrated analysis of the topic.
Responses to classmates are significant and advanced the discussion.
Main response is posted by Day 3.
Main response is no less than 250 words.
Reply to at least two of their classmates by Day 7.
Responses to classmates are at least 100 words.
Responses were organized and logical.
No spelling or grammatical errors.
References were used and cited properly.
Appropriate language, respect and consideration toward
peers/instructor.
Homework Assignments
Assigned problems should demonstrate an understanding and thorough application of chapter objectives. Please
name your assignment file as 'lastnamefirstinitial-ACCT410-assignment#", and submit by midnight EST, Day 7.
Your homework exercises/problems will be evaluated according to the following Homework Grading Criteria:
Grade
90-100%
80-89%
Homework Problems Grading Criteria
•
•
•
•
•
•
Assigned exercises/problems are completed in full.
Work demonstrates effective application of the concepts/principles covered in the chapter.
Work thoroughly explains answers and calculations.
Solutions are calculated with no errors or insignificant errors.
Assigned exercises/problems are completed in full or are significantly complete.
Work demonstrates effective application of most concepts/principles covered in the chapter.
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
70-79%
60-69%
0-59%
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Work thoroughly explains most answers and calculations.
Solutions are calculated with insignificant errors.
Assigned exercises/problems are mostly complete.
Work demonstrates effective application of some concepts/principles covered in the chapter.
Work explains some answers and calculations.
Solutions are calculated with significant errors.
Assigned exercises/problems are fairly complete.
Work demonstrates effective application of a few concepts/principles covered in the chapter.
Work explains a few answers and calculations.
Solutions are calculated with significant errors.
Assigned exercises/problems are less than 50% complete.
Work does not demonstrate effective application of the concepts covered in the chapter.
Work submitted does not thoroughly explain answers and calculations.
Solutions are not calculated or are calculated with significant errors.
Writing Assignment
The writing assignment will demonstrate writing across the curriculum responding to the topic selected in a 500700 words paper. Please name your assignment file as 'lastnamefirstinitial-ACCT 410-WA6", and submit by
midnight, Day 7.
Your assignment will be evaluated according to the following Writing Assignment Grading Criteria:
Guidelines
Content (60%)
Organization
(20%)
Writing Style,
Grammar,
APA Format
(20%)
Writing Assignment Grading Criteria
• Response demonstrates a clear understanding of the key elements of assignment
questions.
• Responses thoroughly cover the elements in a substantive manner.
• Response demonstrates critical thinking and analysis.
• Content is complete and accurate.
• Introduction and conclusion provides adequate information on the given topic.
• Paper structure is clear and easy to follow.
• Ideas flow in a logical sequence.
• Introduction provides a sound introduction to the topic and previews major points.
• Paragraph transitions are logical and support the flow of thought throughout the
paper.
• The conclusion thoroughly reviews the major points.
• Sentences are well constructed, complete, clear, and concise.
• Words used are specific and unambiguous.
• The tone is appropriate to the content and assignment.
• Grammar, spelling and punctuation are correct.
• APA guidelines (6th edition) are followed, such as headers, citations, references, etc.
• Effective use of aids, such as sections, summaries, table of contents, indices, and
appendices (if appropriate)
You are required to have your writing assignment reviewed by Turnitin before you submit it to the professor.
Please review the RESOURCES link for the Turnitin Instructions.
Turnitin
Turnitin.com is an excellent resource to check the content and quality of writing assignments and to avoid
plagiarism. Students are required to create an account and submit all writing assignments to www.turnitin.com. An
Originality Report will be generated upon paper submission, which must be submitted with your assignment.
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
Writing Assignments will not be graded if the Originality Report is not submitted to the assignment drop
box with the assignment. Your instructor will provide you with a course ID and password to enroll in the class.
The Originality report does not actually recommend changes. It does point out where you may need to add a
citation or quotation marks (if not already cited). Once you use it a few times, you will appreciate this tool, as it will
assist you in improving quality and content, as well as avoid plagiarism. Your goal is to keep direct quotations to a
minimum and to make sure that you do not just cut and paste material. Ensure that all your references are cited.
A report less than 25% is acceptable for undergraduate level work.
Turnitin access codes
class ID: Please see the first announcement for ID and passwords
password:
Quizzes
The Quizzes will consist of 10 multiple choice questions of the chapters covered during each week. Each quiz is
accessible only once and is available for a 1-hour time period. Once a quiz is accessed, you will not be able to
access it again if you disconnect. Therefore, allocate time to complete your quiz. Weekly quizzes must be
submitted by midnight EST, Day 7.
Submission of assignments and grading
Be sure to turn in assignments and exams as scheduled. Assignments will be graded within five days after the end
of the week according to APUS policy. Assignments submitted three days after their due date will be
assessed a 10% late penalty. If your assignment is submitted after the weekly grading, it will be graded during
the next grading period for our class. It is preferred that students refers to the 8-Week Course Outline for a weekly
schedule of assignments and their due date.
Refer to the Student Handbook for policies relevant to academic honesty and other procedures and policies related
to this course. Refer to Online Resource Center for any research assistance. Plagiarized papers or incidents of
academic dishonesty will receive an F.
APUS Grading System
Grade
A
AB+
B
BC+
C
CD+
D
DF
Quality Points/ Grading
Percent
4.0/ 100 - 94
3.67/ 93 - 90
3.33/ 89 - 87
3.0/ 86 - 84
2.67/ 83 - 80
2.33/ 79 - 77
2.0/ 76 - 73
1.67/ 72 - 70
1.33/ 69 - 67
1.0/ 66 - 64
.67/ 63 - 60
0.0/ 59 - 0
Table of Contents
8 – Week Course Outline
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
Please see the Student Handbook to reference the University’s grading scale
Table of Contents
Week
Topic
Learning Objectives
GOVERNMENTAL
AND NONPROFIT
ACCOUNTING:
ENVIRONMENT
AND
CHARACTERISTICS
L.O. 1- Discuss the
fundamental ways that
governments and not-forprofit organizations differ
from business
enterprises.
Readings
Text Readings:
Chapters 1 & 2
In Course Materials:
Online Websites:
L.O. 2- Determine
whether an entity meets
the definition of
government in the
accounting literature,
making it subject to GASB
standards instead of to
FASB standards. (In the
text, Illustration 1-1
provides a detailed
definition of a government
entity – refer to page 8)
L.O. 3- Analyze the role of
and application of the
government GAAP
hierarchy. (Refer to the
GAAP Hierarchy as
provided in Illustration 1-4
on page 12 of the text.
1
Assignment
Forum (not graded)
Post your Introduction
It must be at least 250 words.
Forum 2
Legal and administrative
constraints are society’s tools
for directing G&NP institutions
in achieving their objectives.
This results in an emphasis on
control of and accountability
for expendable financial
resources in G&NP
organization accounting and
financial reporting rather than
on net income determination.
Why can’t the profitability
measure provide this
direction? Identify various legal
and administrative control
provisions unique to G&NP
organizations and explain their
impact on accounting and
reporting for such
organizations.
Submit main response by
midnight EST, Day 3, and
respond to at least two other
students’ posts by midnight
EST, Day 7.
Homework Problems
Chapter 1 Exercise 2
Chapter 1 Problem 4
Chapter 2 Exercise 3
Submit in homework template
by midnight EST, Day 7.
2
THE GENERAL AND
L.O. 1- Discuss property
Text Readings:
Quiz
10 Multiple Choice Questions.
Quiz is accessible only once
for a period of one hour.
Submit by midnight EST, Day
7.
Forum
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
SPECIAL REVENUE
FUNDS
tax levy and other
revenue sources,
including the use of the
net revenue approach
(Transaction and entry 1,
page 72).
Chapters 3 & 4
In Course Materials:
Online Websites:
L.O. 2- Analyze the
recognition of interfund
activity (Transactions and
entries 6, 7, 8, 9, 10, 11,
and 12, pages 76-78).
Why does GASB Statement
No. 34 permit states and local
governments to present the
budgetary comparison either
as a basic financial statement
or as required supplementary
information?
Submit main response by
midnight EST, Day 3, and
respond to at least two other
students’ posts by midnight
EST, Day 7.
L.O. 3- Explain the basic
budgetary accounting and
financial reporting
practices.
Homework Problems
Chapter 3 Exercise 5
Chapter 4 Exercise 3
Submit in homework template
by midnight EST, Day 7.
REVENUE
ACCOUNTING—
GOVERNMENTAL
FUNDS
3
L.O. 1- Explain the
application of the modified
accrual revenue
recognition criteria to
various types of
governmental fund
revenues, in both simple
and complex situations.
L.O. 2- Discuss the
categories of
nonexchange
transactions and the
general guidance for
recognizing nonexchange
revenues. Illustration 5-3
should be helpful, but
note that it deals only with
classification of the
transactions and when
assets should be
recorded—not with the
timing of revenue
recognition.
Text Readings:
Chapters 5 & 6
In Course Materials:
Online Websites:
Quiz
10 Multiple Choice Questions.
Quiz is accessible only once
for a period of one hour.
Submit by midnight EST, Day
7.
Forum
The controller of the city of F,
who is independent of the
chief executive, purposefully
underestimates revenues and
publishes revenue statements
that show actual revenues
only. (a) How can one discover
the controller’s practice? (b)
The controller, when
discovered in the practice,
points with pride to the city’s
solvency and states that his
underestimates have kept the
city from overspending.
Comment.
Submit main response by
midnight EST, Day 3, and
respond to at least two other
students’ posts by midnight
EST, Day 7.
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
Homework Problems
L.O. 3- Analyze property
tax accounting,
enforcement, and
revenue recognition—
including interest and
penalties and tax liens.
Chapter 5 Exercise 3
Chapter 6 Exercise 5
Chapter 6 Case 2
Submit in homework template
by midnight EST, Day 7.
L.O. 4- Analyze
accounting for capital
leases.
Quiz
10 Multiple Choice Questions.
Quiz is accessible only once
for a period of one hour.
Submit by midnight EST, Day
7.
Week 4 Quiz (Chapters 1-4).
10 Multiple Choice Questions.
Quiz is accessible only once
for a period of one hour.
Submit by midnight EST, Day
7.
Week4 Flection
Forum
What types of budgetary
amounts (i.e., column
headings) are required in an
annual budgetary comparison
statement? Governments that
present a budget variance
column in the annual
budgetary statement are
disclosing the variance from
which budgetary amount?
4
CAPITAL
PROJECTS FUNDS
5
L.O. 1 Analyze the basic
nature and purposes of
CPFs and when CPFs are
used.
Text Readings:
Chapters 7 & 8
L.O. 2- Examine the
typical capital projects
financing sources, how
many CPFs are required,
and the life cycle of a
CPF.
Online Websites:
L.O. 3- Determine which
costs to charge to a CPF.
In Course Materials:
Forum
Why would a grantor not
permit general municipal
overhead to be charged to a
capital project financed by its
grant or insist that allowable
(reimbursable) overhead be
calculated by means of a
predetermined formula related
to direct project costs?
Submit main response by
midnight EST, Day 3, and
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
respond to at least two other
students’ posts by midnight
EST, Day 7.
L.O. 4- Discuss typical
budgeting and budgetary
reporting issues of CPFs.
Homework Problems
L.O. 5- Analyze the
recognition of debt
service expenditures—
including both the normal
nonaccrual of general
long-term debt service
and the conditions under
which governments are
permitted to accrue those
debt service
expenditures.
GENERAL CAPITAL
ASSETS; GENERAL
LONG-TERM
LIABILITIES;
PERMANENT
FUNDS;
INTRODUCTION TO
INTERFUND-GCAGLTL
L.O. 1- Discuss the GCAGLTL accounting
equation, including an
introduction to the three
classes of net assets
reported in the
government-wide financial
statements.
L.O. 2- Analyze the types
of transactions and
events that affect the
GCA-GLTL accounts but
do not have
corresponding current
period affects in any fund.
6
L.O. 3- Discuss the
unique aspects of
accounting for general
infrastructure capital
assets, including the
modified approach and
the conditions for its use.
Chapter 7 Exercise 2
Chapter 8 Exercise 5
Submit in homework template
by midnight EST, Day 7.
Text Readings:
Chapters 9 & 10
In Course Materials:
Online Websites:
Quiz
10 Multiple Choice Questions.
Quiz is accessible only once
for a period of one hour.
Submit by midnight EST, Day
7.
Forum
Records of capital assets
owned by Lucas County have
never been maintained in a
systematic manner. The
auditor has recommended that
an inventory be taken and that
General Capital Assets
accounts be established and
maintained. The governing
board agrees that it needs
better capital asset control but
has tentatively concluded that
no action will be taken in this
regard because the appraisal
fee estimates provided by
reputable appraisal firms far
exceed the amount of
resources available for such
an undertaking. What
suggestions or comments, if
any, would you offer if your
advice were sought by
members of the board?
Submit main response by
midnight EST, Day 3, and
respond to at least two other
students’ posts by midnight
EST, Day 7.
Homework Problems
Chapter 9 Exercise 3
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
Chapter 10 Exercise 2
Chapter 10 Exercise 3
Submit in homework template
by midnight EST, Day 7.
INTERNAL SERVICE
FUNDS
L.O. 1- Discuss the nature
and usage of Internal
Service Funds.
Text Readings:
Chapters 11 & 12
In Course Materials:
L.O. 4- Compare and
contrast the accounting
and financial reporting
principles that apply to
Internal Service Funds to
governmental funds, as
well as Enterprise funds.
L.O. 3- Analyze the
pricing theories and
policies that are
incorporated in most
Internal Service Funds.
7
L.O. 4- Discuss the
requirement that only
assets held for outsiders
be reported in these
funds, even if they are
used to account for some
internal resources.
Online Websites:
Quiz
10 Multiple Choice Questions.
Quiz is accessible only once
for a period of one hour.
Submit by midnight EST, Day
7.
Forum
Many governments use titles
such as “Billings to
Departments” and “Excess of
Net Billings to Departments
Over Costs” in Internal Service
Fund accounting and reporting
rather than more familiar titles
such as “Sales” and
“Operating Income”. Why?
Submit main response by
midnight EST, Day 3, and
respond to at least two other
students’ posts by midnight
EST, Day 7.
Homework Problems
Chapter 11 Exercise 3
Chapter 12 Exercise 3
Chapter 12 Problem 6
Submit in homework template
by midnight EST, Day 7.
Week 8 Reflection
8
Quiz
10 Multiple Choice Questions.
Quiz is accessible only once
for a period of one hour.
Submit by midnight EST, Day
7.
Paper
Please turn in a two (2) page
paper following APA
formatting.
Topic: HARVEY CITY
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
COMPREHENSIVE CASE
The fiduciary fund used in the
case is a Pension Trust Fund.
As with Chapters 10 and 11,
you are not apt to get many
questions—assuming the
students have mastered the
chapter material reasonably
well.
Compare the primary forms of
accountability as among (1)
the General Fund and Special
Revenue Funds, (2) Capital
Projects Funds, and (3) Trust
and Agency Funds.
Is it possible and/or
permissible to account for
more than one type of trust or
agency relationship within a
single Trust Fund or Agency
Fund? Explain.
How could internal (interfund
or intragovernmental) Agency
Funds be used to facilitate a
governmental unit’s financial
management and accounting
processes?
Week 8 Quiz
25 Questions from all chapters
assigned. The exam is
accessible only once, for a
period of 2-hours. Submit by
midnight EST, Day 6.
Table of Contents
Policies
Please see the Student Handbook to reference all University policies. Quick links to frequently asked question
about policies are listed below.
Drop/Withdrawal Policy
Plagiarism Policy
Extension Process and Policy
Disability Accommodations
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
Citation and Reference Style
Attention Please: Students will follow the American Psychological Association (6th edition) as the sole citation and
reference style used in written work submitted as part of coursework to the University. Assignments completed in
a narrative essay or composition format must follow the citation style cited in the APA guidelines 6th edition.
Turnitin
Turnitin.com is an excellent resource to check the content and quality of writing assignments and to avoid
plagiarism. Students are required to create an account and submit all writing assignments to www.turnitin.com. An
Originality Report will be generated upon paper submission, which must be submitted with your assignment.
Assignments will not be graded if the Originality Report is not submitted. Your instructor will provide you with a
course ID and password to enroll in the class.
Late Assignments
Students are expected to submit classroom assignments by the posted due date and to complete the course
according to the published class schedule. As adults, students, and working professionals I understand you must
manage competing demands on your time. Should you need additional time to complete an assignment please
contact me before the due date so we can discuss the situation and determine an acceptable resolution. Routine
submission of late assignments is unacceptable and may result in points deducted from your final course grade.
Netiquette
Online universities promote the advance of knowledge through positive and constructive debate--both inside and
outside the classroom. Discussions on the Internet, however, can occasionally degenerate into needless insults
and “flaming.” Such activity and the loss of good manners are not acceptable in a university setting--basic
academic rules of good behavior and proper “Netiquette” must persist. Remember that you are in a place for the
fun and excitement of learning that does not include descent to personal attacks, or student attempts to stifle the
discussion of others.
•
•
Technology Limitations: While you should feel free to explore the full-range of creative composition in
your formal papers, keep e-mail layouts simple. The Educator classroom may not fully support MIME or
HTML encoded messages, which means that bold face, italics, underlining, and a variety of color-coding
or other visual effects will not translate in your e-mail messages.
Humor Note: Despite the best of intentions, jokes and--especially--satire can easily get lost or taken
seriously. If you feel the need for humor, you may wish to add “emoticons” to help alert your readers: ;-), :
), 
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Online Library
The Online Library is available to enrolled students and faculty from inside the electronic campus. This is your
starting point for access to online books, subscription periodicals, and Web resources that are designed to
support your classes and generally not available through search engines on the open Web. In addition, the Online
Library provides access to special learning resources, which the University has contracted to assist with your
studies. Questions can be directed to librarian@apus.edu.
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Charles Town Library and Inter Library Loan: The University maintains a special library with a limited
number of supporting volumes, collection of our professors’ publication, and services to search and
borrow research books and articles from other libraries.
Electronic Books: You can use the online library to uncover and download over 50,000 titles, which
have been scanned and made available in electronic format.
Electronic Journals: The University provides access to over 12,000 journals, which are available in
electronic form and only through limited subscription services.
STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference.
Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course
syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your
individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online
course description through your student portal. This syllabus is proprietary material of APUS.
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Turnitin.com: Turnitin.com is a tool to improve student research skills that also detect plagiarism.
Turnitin.com provides resources on developing topics and assignments that encourage and guide
students in producing papers that are intellectually honest, original in thought, and clear in expression.
This tool helps ensure a culture of adherence to the University's standards for intellectual honesty.
Turnitin.com also reviews students' papers for matches with Internet materials and with thousands of
student papers in its database, and returns an Originality Report to instructors and/or students.
Smarthinking: Students have access to ten free hours of tutoring service per year
through Smarthinking. Tutoring is available in the following subjects: math (basic math through
advanced calculus), science (biology, chemistry, and physics), accounting, statistics, economics,
Spanish, writing, grammar, and more. Additional information is located in the Online Library. From the
Online Library home page, click on either the “Writing Center” or “Tutoring Center” and then click
“Smarthinking.” All login information is available.
Request a Library Guide for your course (http://apus.libguides.com/index.php)
The AMU/APU Library Guides provide access to collections of trusted sites on the Open Web and licensed
resources on the Deep Web. These are specially tailored for academic research at APUS:
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Program Portals contain topical and methodological resources to help launch general research in the
degree program. To locate, search by department name or navigate by school.
Course Lib-Guides narrow the focus to relevant resources for the corresponding course. To locate,
search by class code (e.g., ACCT 410) or class name.
If a guide you need isn't available yet, let us know by emailing the APUS Library: librarian@apus.edu
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Selected Bibliography
http://www.taxsites.com/governmental.html
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