Oman College of Management & Technology
Department of Administrative and Financial Sciences
COURSE SYLLABUS
Course Code & Title
203203- Accounting for Government and
Non Profit Organizations.
Semester
2: 2014 – 2015
Instructor
Class Schedule
Office Hours
Web Site
Munawar Hameed
11:30: 12:30 pm.
Sunday, Tuesday and
Thursday. (Room # C5)
12:30-12:30 am Wed and Mon
http://www.omancollege.edu.om/munawar
E-mail
Munawar.hameed@omancollege.edu.om
Teaching Methods:
The class sessions will be based on the following teaching and learning activities:  Lectures
 Discussion based on numerical based topics.
 Assignments (Home work)
Course Description:
This course provides students with essential concepts and techniques of governmental accounting and
Not for Profit organization’s financial status in respect to recording and reporting. The aim of this course
is to provide the students the use of financial information and applications to governmental and non
government/ Not for profit making organizations.
Learning Outcomes:
After completing this course the student must demonstrate the knowledge and ability to explain the basic
concepts of governmental and non government/ Not for profit making organizations.
Course Time Table:
Week
Topics
1, 2 & 3
Theory of Accounting, Different theories of
Accounting and different types of organizations.
Non Profit Organization- Discussion.
NPO in Oman. Web Search.
Syllabus
Page 1 of 2
3
Governmental and NPO
.Management
4&5
Practical Exercise
6
Concept of Public Budgets in general.
Governmental Budgets.
First Examination
7, 8
Discussion of Final Accounts ( Income Statement
and Balance Sheet)
9, 10, 11
Practical Examples and discussion.
12
Second Examination
13, 14 & 15
Accounting for governmental operating
activities.
Theoretical concepts in detail.
16
Final Examination
Text Book:
Title: Essentials of Accounting for governmental and Not-for-Profit Organizations.
Authors: Paul A Copley.
Edition: 10th
Performance Evaluation:
The grade will be based upon the following:
First Exam
Second Exam
Class Participation & Activity
Final Exam
20%
20%
10%
50%
Student Responsibility:
 Mobile phones must be turned off during class time.
 Students are expected to participate in class discussion and critiques. Failure to do so will
result in grade reduction.
 Students are expected to follow OCMT’s standardized attendance policy. Lecture
attendance is mandatory. Students are allowed maximally of 15% absentia of the total
module hours.
 Students are required to work on projects in and outside of class, and must complete all
assignments.
 Meeting all deadlines and complete all assignments, (Late papers will not be accepted).
 Coming on time and staying till class is over.
Syllabus
Page 2 of 2
3
Governmental and NPO
.Management