This document outlines the course content and assignments for ASHFORD ACC 380 Entire Course. It includes discussion questions, assignments, and a final project related to accounting for governmental and non-profit organizations. The course covers topics such as government-wide financial statements, modified accrual accounting, internal service funds, pension trust funds, infrastructure, and cash flows. Students complete weekly discussion questions, assignments involving preparing financial statements and journals, and a final project analyzing the financial statements of a college.

1. ASHFORD ACC 380 Entire Course
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ASHFORD ACC 380 Week 1 DQ 1 Accounting and Financial
Reporting
ASHFORD ACC 380 Week 1 DQ 2 GASB, CAFR ISSUES and
Budgetary Comparison Schedule
ASHFORD ACC 380 Week 1 Assignment Government-Wide
Statements & Budgetary Comparison Schedule.
ASHFORD ACC 380 Week 2 DQ 1 Modified Accrual Accounting and
General Fund Items
ASHFORD ACC 380 Week 2 DQ 2 Trust Activities and Fund Issues
ASHFORD ACC 380 Week 2 Assignment G.A.S.B.
ASHFORD ACC 380 Week 3 DQ 1 Internal Service and Enterprise
Funds
ASHFORD ACC 380 Week 3 DQ 2 Investment and Pension Trust
Funds
ASHFORD ACC 380 Week 3 Assignment Net Assets and Employees’
Retirement Fund
ASHFORD ACC 380 Week 4 DQ 1 Infrastructure & G.A.S.B.
Statement 34
ASHFORD ACC 380 Week 4 DQ 2 Transactions & FASB Standards
ASHFORD ACC 380 Week 4 Assignment Government-Wide
Statements, Net Assets, & Journals

2. ASHFORD ACC 380 Week 5 DQ 1 FASB Statement 117, Trusts, &
Organizations
ASHFORD ACC 380 Week 5 DQ 2 Cash Flows
ASHFORD ACC 380 Week 5 Final Project
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ASHFORD ACC 380 Week 1 Assignment Government-Wide
Statements and Budgetary Comparison Schedule.
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Government-Wide Statements & Budgetary Comparison
Schedule.Complete the following activities and submit your answers to
your instructor in a Word document formatted to proper APA
specifications. Include any relevant supporting computations and
explanations.

3. Review the financial information pertaining to the City of Northern
Pines in problem 2-8 on pages 52 and 53 of your text. Prepare, in good
form, a Statement of Activities for the city of Northern Pines for the year
ended June 30, 2012. Northern Pines has no component units.
Part Two:
Review the financial information pertaining to the city of Eastern Shores
in problem 2-9 on page 53 of your text. From the information given,
prepare in good form, a General Fund Statement of Revenues,
Expenditures, and Changes in Fund Balances for the city of Eastern
Shores General Fund for the Year Ended September 30, 2012.
Part Three:
Review the financial transactions pertaining to the City of Springfield in
problem 3-12 on pages 82 and 83.
1. Record the transactions using appropriate journal entries.
2. Prepare a budgetary comparison schedule for the General Fund.
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ASHFORD ACC 380 Week 1 DQ 1 Accounting and Financial
Reporting
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Accounting and Financial Reporting. From Chapter 1 complete
Exercise 1-6 and Exercise 1-9. From chapter 2 complete Exercise 2-2
and post the answers to the discussion board. Do not forget to show all
necessary steps and explain how you attained the outcome
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ASHFORD ACC 380 Week 1 DQ 2 GASB, CAFR ISSUES and
Budgetary Comparison Schedule
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GASB, CAFR ISSUES and Budgetary Comparison Schedule. From
Chapter 2 complete Exercise 2-3 and from Chapter 3 complete Exercise
3-5 and Exercise 3-10 and post the answers to the discussion board. Do
not forget to show all necessary steps and explain how you attained the
outcome. Respond to at least two of your classmates’ postings.

5. ===============================================
ASHFORD ACC 380 Week 2 Assignment G.A.S.B.
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G.A.S.B. Visit the website of the Governmental Accounting Standards
Board (G.A.S.B.) at http://gasb.org. Review the website to learn about
the organization, its act ivies, and its goals.
Review one or more of the “Plain-Language Articles” in the
“Education” section of website and prepare a two- to four- page paper
formatted according to APA style, summarizing the article or position of
the G.A.S.B. as presented in the article, and discussing any implications
of the article or position
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ASHFORD ACC 380 Week 2 DQ 1 Modified Accrual
Accounting and General Fund Items

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Modified Accrual Accounting and General Fund Items. [Complete
the following questions based on the Chapter 4 material:
a) Outline revenue recognition criteria under modified accrual
accounting. Includespecificrequirementsforpropertytaxrevenue.
b) Outline expenditure recognition criteria under modified accrual
accounting. Include the general case, recognition of debt service
expenditures, and recognition of expenditures for item such as
compensated absences II. Distinguish between the (1) GAAP basis and
(2) budgetary basis of reporting for the General Fund.
Do not forget to show all necessary steps and explain how you attained
the outcome. Respond to at least two of your classmates’ postings.
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Trust Activities and Fund Issues. From Chapter 5 complete Exercise
5-2 and Exercise 5-4 and post the answers to the discussion board. Do
not forget to show all necessary steps and explain how you attained the
outcome. Respond to at least two of your classmates’ postings.
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ASHFORD ACC 380 Week 3 Assignment Net Assets and
Employees’ Retirement Fund
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Net Assets and Employees’ Retirement Fund.Complete the following
activities and submit your answers to your instructor in a Word

8. document formatted to proper APA specifications. Include any
relevant supporting computations and explanations.
Review the financial information pertaining to the City of Sweetwater in
problem 7-13 on pages 215-217 of your text. Review the transactions
that occurred during the year ended June 30, 2012 and complete the
following:
1. Record the transactions on the books of the Employees’ Retirement
Fund.
2. Prepare a Statement of Changes in Net Assets for the Employees’
Retirement Fund for the Year Ended June 30, 2012.
3. Prepare a Statement of Net Assets for the Employees’ Retirement
Fund as of June 30, 2012.
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ASHFORD ACC 380 Week 3 DQ 1 Internal Service and
Enterprise Funds
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9. Internal Service and Enterprise Funds. From Chapter 6 complete
Exercises 6-2 and 6-3 and post the answers to the discussion board. Do
not forget to show all necessary steps and explain how you attained the
outcome. Respondtoatleasttwoofyourclassmates’ postings
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ASHFORD ACC 380 Week 3 DQ 2 Investment and Pension
Trust Funds
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Investment and Pension Trust Funds. [From Chapter 7 complete
Exercise 7-8, Exercise 7-10, and Exercise 7-11 and post the answers to
the discussion board. Do not forget to show all necessary steps and
explain how you attained the outcome.
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10. ASHFORD ACC 380 Week 4 Assignment Government-Wide
Statements, Net Assets, and Journals
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Government-Wide Statements, Net Assets, &Journals.Complete the
following activities and submit your answers to your instructor in a
Word document formatted to proper APA specifications. Include
any relevant supporting computations and explanations.
Part One.
Review the financial information pertaining to the City of South
Pittsburgh in problem 8-10 on page 257 of your text. Prepare, in journal
form, worksheet adjustments for each of the situations outlined.
Part Two:
Review the financial information pertaining to Southern State University
in problem 9-5 on pages 294 and 295 of your text. Prepare, in good
form, a Statement of Net Assets for Southern State University as of June
30, 2012.
Part Three:
Review the financial transactions pertaining to the Cancer Research
Center in problem 10-8 on pages 326 and 327.

11. 1. On the books of Cancer Research Center, record the pledge on
January 1 in the temporarily restricted asset class, assuming the
appropriate discount rate is 5% on an annual basis. The appropriate
discount factor is 4.33.
2. Record the increase in the present value of the receivable in the
temporarily restricted net asset class as of December 31.
3. Record the receipt of the first $30,000 on December 31 and the
payment to the researcher. Indicate in which asset class (unrestricted,
temporarily restricted) each account is recorded.
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ASHFORD ACC 380 Week 4 DQ 1 Infrastructure and G.A.S.B.
Statement 34
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Infrastructure & G.A.S.B. Statement 34. From Chapter 8 complete
Exercise 8-4 and Exercise 8-5, and from Chapter 9 complete Exercise 9-

12. 2 and post the answers to the discussion board. Do not forget to show all
necessary steps and explain how you attained the outcome.
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ASHFORD ACC 380 Week 4 DQ 2 Transactions and FASB
Standards
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Transactions & FASB Standards. [From Chapter 9 complete Exercise
9-7, and from Chapter 10 complete Exercise 10-2 and Exercise 10-3 and
post the answers to the discussion board. Do not forget to show all
necessary steps and explain how you attained the outcome. Respond to
at least two of your classmates’ postings.
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13. ASHFORD ACC 380 Week 5 DQ 1 FASB Statement 117,
Trusts, and Organizations
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FASB Statement 117, Trusts, & Organizations. From Chapter 11
complete Exercise 11-3 and Exercise 11-4 and post the answers to the
discussion board. Do not forget to show all necessary steps and explain
how you attained the outcome.
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ASHFORD ACC 380 Week 5 DQ 2 Cash Flows
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14. Cash Flows. From Chapter 12 complete Exercise 12-5, Exercise 13-2,
and Exercise 13-9 and post the answers to the discussion board. Do not
forget to show all necessary steps and explain how you attained the
outcome. Respond to at least two of your classmates’ postings.
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ASHFORD ACC 380 Week 5 Final Project
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Review the financial information pertaining to Lee College in problem
11-8 on pages 357 and 358 of your text. Prepare the following:
1. A Statement of Activities using the format presented in Illustration
10-1.
2. A Statement of Unrestricted Revenues, Expenses, and Other Changes
in Unrestricted Net Assets.
3. A Statement of Changes in Net Assets.
Your paper must:

15. 1. Include both the completed financial statements and detailed analysis
of the data provided.
2. Explain the process by which you completed the final statements and
include any applicable supporting information computations and
explanations.
3. Offer an in-depth analysis of the financial health of Lee College.
Guidelines for Writing the Final Paper
Must be a minimum of five to seven pages in length and formatted
according to APA style as outlined in the approved APA style guide.
Must include a cover page that includes:
Student’s name
Course name and number
Titleofproject
Instructor’sname
Date submitted
Must include an introductory paragraph with a succinct thesis statement.
Must address the topic of the project with critical thought.
Must conclude with a restatement of the thesis and a conclusion
paragraph.

16. Must use APA style as outlined in the approved APA style guide to
document all sources
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