SEATTLE UNIVERSITY
*Spring Quarter 2011
Management Analysis & Control
ARTL 536-01
Instructor: Debbi Lewang
Arts Leadership
Office Telephone: 206.354.1846
E-mail: lewangd@su.edu
Office hours by appointment
The class will meet in FINR116 as follows:
Nine Thursdays
Two Saturdays
March 31 to May 26
April 30th and June 4th
6:00 PM to 8:30 PM
9:00 AM to 12:00 Noon
COURSE OVERVIEW
The purpose of this course is to provide an understanding of the use of financial
information to support the objectives of the NFP organization. Students will use a
variety of specific tools to develop basic financial literacy. At the completion of the
course, students should be able to formulate relevant management control and
financial questions for their organizations and then implement strategies to obtain
appropriate outcomes or answers. The scope of this course is not to train managers to
function as bookkeepers or accountants.
Class sessions will be discussion oriented and students should be prepared to actively
and fully participate in each class. Class preparation and participation in discussions is
crucial and is considered in borderline grade situations.
If you have, or think you may have, a disability (including an ‘invisible disability’ such as
a learning disability, a chronic health problem, or a mental health condition) that
interferes with your performance as a student in this class, you are encouraged to
arrange support services and/or accommodations through Disabilities Services staff in
the Learning Center, Loyola 100, (206) 296-5740. Disability-based adjustments to
course expectations can be arranged only through his process.
Most of your assignments must be submitted in Excel. Please spend some time with this
program before class if you are unsure of your skills. Here are links to tutorials provided
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on line by Microsoft that will get you up to speed. Make sure you choose the tutorials
that are compatible with your version of Excel.
Create a workbook Excel
2003http://office.microsoft.com/training/training.aspx?AssetID=RC012005461033
Create a Workbook - Excel 2007
http://office.microsoft.com/training/training.aspx?AssetID=RC100766511033
Entering Formulas Excel 2003
http://office.microsoft.com/training/training.aspx?AssetID=RC061079311033
Entering Formulas Excel 2007
http://office.microsoft.com/training/training.aspx?AssetID=RC100745681033
REQUIRED TEXT (available from SU bookstore)
Steven Finkler, Financial Management for Public, Health and Not for Profit
Organizations3rd Ed(Prentice Hall; ISBN 0-13-609842-3)
EVALUATION AND GRADING
Credit for the course will be awarded only if a minimum of 80% of class sessions are
attended, therefore, 9 out of the 11 scheduled class sessions must be attended.
Chapter problems
990 Information Return
Final Presentation
Class attendance, preparation, and participation
40%
15%
35%
10%
CALENDAR
Class # 1
March 31
Assigned Reading:
Chapter 1, Introduction: Setting the Stage (omit What is Public Finance through the
Health Care Services Industry pp 3-12 and Case Study pp 20-21)
Class # 2
April 7
Assigned Reading:
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Chapter 9, Taking Stock of Where You Are: the Balance Sheet
 Problem due: 9-24 Worksheet
 Problem due: 9-25 Balance Sheet
Class # 3
April 14
Assigned Reading:
Chapter 10, Reporting the Results of Operations: The Activity and Cash Flow Statements
 Problem due: 10-15 Worksheet
 Problem due: 10-16 Operating Statement, Balance Sheet, and Cash Flow
Statement
Class # 4
April 21
Assigned Reading:
Chapter 2 Planning for Success: Budgeting
 Problem due: 2-17 Cash vs. Accrual
 Problem due: 2-28 Cash Budget
Guest Speaker: Anna Burnatowski US Bank
Class # 5
April 28
Assigned Reading
Instructions for Form 990 EZ
Instructions for Schedule A
Guest Speaker:Lee Murray, President Macha Monkey Productions
Class # 6
Saturday April 30
Assigned Reading:
Chapter 3, Additional Budgeting Concepts (skim the forecasting section pg 93-96- you
will not be required to gain an understanding of these techniques).
 Problem due: 3-24Pricing Services
Guest Speaker: Rachel Roberts, CFO Seattle Rep
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Class # 7
May 5
Assigned Reading:
Chapter 8, Accountability and Control
 Problem due: 8-29 Variance Analysis
Class # 8
May 12
Assigned Reading:
Chapter 4, Understanding Costs (omit Activity Based Costing and Theory of Constraints
pp 150-156)
 Problem due: 4-37
 990 Due
Breakeven Price
Guest Speaker: Mark Hugh, Proprietor Mark Hugh & Associates
Class # 9
May 19
Assigned Reading:
Chapter 7, Managing short-Term Resources and Obligations
The Case of the Missing Check
Class # 10
May 26
Assigned Reading:
Chapter 14
Financial Statement Analysis
 Problem due: 14-10 Ratios
Guest Speakers: Carolyn HojaboomPrincipal at Jacobson Jarvis and
Leslie Richardson Federal NFP Tax guru
Class #11
June 4 Saturday
Wrapping Up
 Final Presentations
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