ACC 410 – Government and Not-for-Profit Accounting ©2.docx

ACC 410 – Government and Not-for-Profit Accounting
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ACC 410 Student Version 1124 (1085 4-2-2012) Final
Page 1 of 15
COURSE DESCRIPTION
This course analyzes accounting principles and procedures
unique to federal, state, and local
governments, and not-for-profit organizations. It illustrates
financial statements and reports prepared for
each type of entity, fund, and account group. The course
explores the role of the Governmental
Accounting Standards Board (GASB) and the Financial
Accounting Standards Board (FASB) in
establishing accounting standards and disclosure requirements
for governments and not-for-profit
organizations.
INSTRUCTIONAL MATERIALS
Required Resources

Granof, M., & Wardlow, P. (2011). Core concepts of
government and not-for-profit accounting (2nd ed.).
Hoboken, NJ: John Wiley & Sons.
Supplemental Resources
Mazur, Edward, & Montoro, John (2011). Intergovernmental
Financial Dependency: Why It Matters
Journal of Accountancy, 212(10) 48-54.
McFadden, Gwendolyn, & Wells, Ann T. (2011). Tax-Exempt
Hospitals and New Reporting
Requirements, Journal of Accountancy 212 (11) 54-62.
Modansky, Robert A., & Massímíno, Jerome P. (2011). Asset-
Based Financing Basics. Journal of
Accountancy, 212 (8), 41-44.
COURSE LEARNING OUTCOMES
1. Assess government and not-for-profit financial reporting and
how it differs from for-profit
businesses.
2. Assess the purpose of fund accounting, the types of funds
used by governments and not-for-
profits, and the basic government and fund statements.
3. Evaluate the financial reporting of government not for profit
organizations and assess the
reporting requirements in accordance with governmental
accounting standards board (GASB).

4. Analyze governmental activities related to revenue.
5. Analyze governmental activities related to expenditures and
expenses.
6. Analyze governmental activities related to capital projects,
debt service, capital assets, and
investment in marketable securities.
7. Analyze governmental activities related to long-term debt
obligations.
8. Assess the process that governments use to account for
permanent and fiduciary funds.
9. Assess the accounting and financial reporting requirements
for not-for-profit organizations.
10. Evaluate the auditing process for governments and not-for-
profit organizations.
11. Analyze the complexities of financial analysis, including
assessing economic conditions,
calculating, and interpreting financial ratios.
12. Use technology and information resources to research issues
in government and not-for-profit
accounting.
13. Write clearly and concisely about government and not-for-
profit accounting using proper writing
mechanics.
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Page 2 of 15
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for
students to spend 13.5 hours in weekly work.
This includes preparation, activities, and evaluation regardless
of delivery mode.
Week Preparation, Activities, and Evaluation Points
1 Preparation
• Reading(s)
o Chapter 1: The Government and Not-For-Profit Environment
• e-Activity
o Go to GASB Website located at http://www.gasb.org. Under
the tab
About GASB, read: Mission, Vision, and Core Values; Facts
About
GASB; and the Full Strategic Plan. Be prepared to discuss.
o Go to http://www.fasb.org. Read the mission statement of
FASB and
be prepared to discuss.
Activities

• Discussions
Evaluation
• Homework
o Questions for review and discussion: 2, 3, 4, 9, and 11
o Problem 1-1
20
25
10
2 Preparation
• Reading(s)
o Chapter 2: Fund Accounting
o Chapter 3: Government Financial Reporting
• e-Activities
o Go to the GASB Website to read the article titled “GASB
Statement
Brings Greater Clarity and Consistency to Fund Balance
Reporting,”
dated March 2009, located at
http://www.gasb.org/cs/ContentServer?c=Document_
C&pagename=GASB%2FDocument_C%2FGASBDocument
Page&cid=1175804844293. Be prepared to discuss.
o Go to the Nonprofits Assistants Fund Website to read the
article titled
“Managing Restricted Funds,” located at

http://www.nonprofitsassistancefund.org/clientuploads/MNAF/
ArticlesPublications/Managing_Restricted_Funds.pdf. Be
prepared to
discuss.
o Go to the GASB Website section regarding “How Standards
are Set”,
located at
http://gasb.org/jsp/GASB/Page/GASBSectionPage&cid=
1176156714545, and read the four articles listed there (Due
Process:
GASB is Listening; Due Process: The Comment Letter; Due
Process:
The Public Hearing; and Task Forces and Advisory
Committees). Be
prepared to discuss.
Activities
• Discussions
Evaluation
20
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• Homework
o Questions for review and discussion: 3, 4, 5, and 10
o Problems 2-1, 2-4, 2-6, and 2-8
o Problems 3-1, 3-3, 3-5, and 3-6
• Quiz 1: Chapter 1
20
40
20
40
60
3 Preparation
• Reading(s)
o Chapter 4: Governmental Activities – Revenues
• e-Activities
o Go to the GASB Website to read the article titled “Summary
of
Statement No. 33,” dated December, 1998, located at
http://www.gasb.org/cs/ContentServer?c=Pronouncement_C&pa
gena
me=GASB%2FPronouncement_C%2FGASBSummaryPage&cid=

117
6156699347
Be prepared to discuss.
o Go to the GASB Website to read the article titled “GASB
Establishes
Symmetry between Recipients And Providers in Accounting for
Certain
Shared Revenues”, dated May 5, 2000, located at
http://www.gasb.org/cs/ContentServer?c=GASBContent_
C&pagename=GASB/GASBContent_C/GASBNews
Activities
• Discussions
Evaluation
• Homework
o Problems 4-1, 4-2, 4-7, and 4-8
• Quiz 2: Chapters 2 and 3
20
20
40
120
4 Preparation
• Reading(s)

o Chapter 5: Governmental Activities – Expenditures and
Expenses
• e-Activities
o Go to the White House’s Website to read the article titled
“OMB
Circular A-123—Management’s Responsibility for Internal
Control,”
dated December 21, 2004, located at
http://www.whitehouse.gov/omb/circulars_a123_rev. Be
prepared to
discuss.
o Go to Accounting Today’s Website to read the article titled
“GAO Sees
Problems in Government’s Financial Management,” dated
December
27, 2010, located at
http://www.accountingtoday.com/news/GAO-
Sees-Problems-Government-Financial-Management-56749-
1.html. Be
Activities
• Discussions
20

information
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Evaluation
• Homework
o Problems 5-1, 5-2, 5-5, 5-8, and 5-10
• Assignment 1: Financial Statement / Audit Report Review
50
60
240
5 Preparation
• Reading(s)
o Chapter 6: Governmental Activities – Capital Projects and
Debt
Service
o Chapter 7: Governmental Activities – Capital Assets and
Investments

in Marketable Securities
• e-Activities
o Go to the GASB Website to read the article titled “Role of the
Governmental Accounting Standards Board in the Municipal
Securities
Markets and Its Past Funding” dated January 18, 2011, located
at
http://www.gao.gov/products/GAO-11-267R. Be prepared to
discuss.
o Go to the Journal of Accountancy Website to read the article
titled
“Government,” dated August 2011, located at
http://www.journalofaccountancy.com/Issues/2011/
Aug/Government. Be prepared to discuss.
Activities
• Discussions
Evaluation
• Homework
o Problems 6-4, 6-6, 6-7, 6-9, and 6-10
o Problems 7-4, 7-5, 7-7, 7-9, and 7-10
• Midterm Exam: Chapters 1 through 5
20
50
50

200
6 Preparation
• Reading(s)
o Chapter 8: Governmental Activities – Long-Term Obligations
o Chapter 9: Business-Type Activities and Internal Services
• e-Activities
o Go to the US News Website to read the article titled “Alabama
County
Bankruptcy No National Bellwether,” dated November 10, 2011,
located at
http://www.usnews.com/news/articles/2011/11/10/alabama-
county-
bankruptcy-no-national-bellwether. Be prepared to discuss.
o Go to the GASB Website to read “Summary of Statement No.
58
Accounting and Financial Reporting for Chapter 9
Bankruptcies,”
dated December, 2009, located at
http://www.gasb.org/st/summary/gstsm58.html. Be prepared to
discuss.
o Go to the CPA Journal Website to read “GASB Statement No.
34: THE
DAWN of a New Governmental Financial Reporting Model,”
located at
http://www.nysscpa.org/cpajournal/1999/1299/f141299a.html.
Be

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Activities
• Discussions
Evaluation
• Homework
o Problems 8-4, 8-7, 8-8, 8-9, and 8-11
o Problems 9-2, 9-5, 9-6, 9-8, and 9-10
20
50

50
120
7 Preparation
• Reading(s)
o Chapter 10: Permanent Funds and Fiduciary Funds
o Chapter 11: Issues of Reporting and Disclosure
• e-Activities
o Go to the Bond Buyer Website to read the article titled
“GASB Gives
Pitch on Pensions,” dated July 11, 2011, located at
http://www.bondbuyer.com/issues/120_131/governmental-
accounting-
standards-board-pension-plans-1028713-1.html. Be prepared to
discuss.
o Go to the GASB website to read the article titled “Pension
Accounting
and Financial Reporting by Employees,” dated September 17,
2010,
located at http://www.gasb.org/cs/ContentServer?c=Document_
C&pagename=GASB%2FDocument_C%2FGASBDocument
titled
“GASB Clarifies Accounting for Partnership Arrangements,”
dated
December 20, 2010, located at
http://www.journalofaccountancy.com/Web/20103673. Be
prepared to
discuss.

o Go to the GASB Website to read the article titled “Summary
of
Statement No. 60 Accounting and Financial Reporting for
Service
Concession Arrangements,” dated November, 2010, located at
http://www.gasb.org/cs/ContentServer?site=GASB&c=
Pronouncement_C&pagename=GASB%2FPronouncement_
C%2FGASBSummaryPage&cid=1176158028664. Be prepared to
discuss.
Activities
• Discussions
Evaluation
• Homework
o Problems 10-4, 10-7, 10-8, 10-10, and 10-11
o Problems 11-4, 11-6, 11-7, 11-9, and 11-10
20
50
50
120
8 Preparation
• Reading(s)

o Chapter 12: Not-for-Profit Organizations
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o Chapter 13: Special Issues for Not-for-Profit Health Care
Providers
and Institutions of Higher Education
• e-Activities
o Go to the Bloomberg Website to read the article titled
“JPMorgan
Chase Sued by Ellis Institute over Money Transfers by
President,’
dated August 9, 2011, located at
http://www.bloomberg.com/news/print/2011-08-09/jpmorgan-
chase-

sued-by-ellis-institute-over-money-transfers.html. Be prepared
to
discuss.
o Go to Journal of Accountancy Website to read the article
titled
“Presentation of Patient Service Revenue Changed for Health
Care
Entities,” dated August 1, 2011, located at
http://www.journalofaccountancy.com/Web/20114405. Be
prepared to
discuss.
o Go to the FASB Website to read the article titled
“Presentation and
Disclosure of Patient Service Revenue, Provision for Bad Debts,
and
the Allowance for Doubtful Accounts for Certain Health Care
Entities a
consensus of the FASB Emerging Issues Task Force,” dated
July,
2011, located at
http://www.fasb.org/cs/BlobServer?blobcol=urldata&
blobtable=MungoBlobs&blobkey=id&blobwhere=
1175822797036&blobheader=application/pdf. Be prepared to
discuss.
Activities
• Discussions
Evaluation
• Homework
o Problems 12-7, 12-8, 12-9, 12-10, and 12-11
o Problems 13-2, 13-4, 13-5, 13-7, and 13-11

20
50
50
120
9 Preparation
• Reading(s)
o Chapter 14: Auditing Governments and Not-for-Profit
Organizations
• e-Activities
o Go to the Government Accountability Office Website to read
the article
titled “Major Changes: July 2007 Revision to Government
Auditing
Standards”, located at
http://www.gao.gov/govaud/somc0707.pdf. Be
prepared to discuss
titled
“Proposed Changes to GAO's Yellow Book Promote
Harmonization of
Auditing Standards,” dated December, 2010, located at
http://www.journalofaccountancy.com/Issues/2010/Dec/2010294
4. Be

Activities
• Discussions
Evaluation
• Homework
o Problems 14-5, 14-7, and 14-9
20
30
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• Assignment 2: Public University Analysis

120
240
10 Preparation
• Reading(s)
o Chapter 15: Financial Analysis
Activities
• Discussions
Evaluation
• Homework
o Problems 15-2, 15-5, 15-7, 15-8, and 15-11
20
50
60
11 Preparation
• Reading(s): None
• e-Activity
o Go to the America Institute of CPAs Website to read the
article titled
“CPAs in Government”, located at
http://www.aicpa.org/career/careerpaths/government/pages
/default.aspx. Be prepared to discuss.

Activities
• Discussions
Evaluation
• Final Exam: Chapters 6 through 15
o Part 1: Chapters 6 through 10
o Part 2: Chapters 11 through 15
20
200
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GRADING SCALE – UNDERGRADUATE
Assignment Total Points
% of
Grade
Quizzes (open book with a 1-hour time limit per chapter)
(13 chapters, 15 questions each, worth 4 points apiece)
780 30%
Homework: 66 problems worth 10 points each and 17 questions
for
discussion worth 5 points apiece
745 29%
Assignment 1: Financial Statement / Audit Report Review 240
9%
Midterm Exam: Chapters 1 through 5 (open book with a 2-hour
time limit)
20 questions worth 10 points apiece
200 6%
Assignment 2: Public University Analysis 240 9%
Final Exam: Chapters 6 through 15 (open book with a 2-hour
time limit)
Part 1: Chapters 6 through 10, 25 questions worth 4 points
apiece
Part 2: Chapters 11 through 15, 25 questions worth 4 points
apiece

200 9%
Participation (22 discussions worth 10 points apiece) 220 8%
Totals 2,625 100%
Points Percentage Grade
2,362 – 2,625 90% – 100% A
2,100 – 2,361 80% – 89% B
1,837 – 2,099 70% – 79% C
1,575 – 1,836 60% – 69% D
Below 1,575 Below 60% F
ACC 410 – Assignments and Rubrics
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Assignment 1: Financial Statement / Audit Report Review
Due Week 4 and worth 240 points
Select a local government in your state and review the financial
statements and audit report for the county
or municipality. The financial statements of the government
selected should have at least three funds.
Write a three to four (3-4) page paper in which you:
1. Analyze the method of accounting used for the general fund
and all other funds in existence by
the government. Evaluate the reasoning for the use of the
method of accounting for each of the
funds as required by GAASB.
2. Assess the application and compliance of GASB Statement
34, Basic Financial Statements and
Management Decisions and Analysis for State and Local
Governments to each of the funds.
3. Evaluate management’s discussion and analysis (MD&A). In
your evaluation, analyze the
significant information in the MD&A and how the information
contributed to the clarity of the
financial statements. From your analysis of financial statements,
identify and analyze information
that should be included in the statements.

4. Determine whether the entity’s financial position improved or
deteriorated during the reporting
period. Speculate on the causes from your review of the
financial statements.
Your assignment must follow these formatting requirements:
• Be typed, double spaced, using Times New Roman font (size
12), with one-inch margins on
all sides; citations and references must follow APA or school-
specific format. Check with your
professor for any additional instructions.
• Include a cover page containing the title of the assignment, the
student’s name, the
professor’s name, the course title, and the date. The cover page
and the reference page are
not included in the required assignment page length.
The specific course learning outcomes associated with this
assignment are:
• Evaluate the financial reporting of state and local governments
and assess the reporting
requirements in accordance with governmental accounting
standards board (GASB).
• Use technology and information resources to research issues in
government and not-for-profit
accounting.
• Write clearly and concisely about government and not-for-
mechanics.

Grading for this assignment will be based on answer quality,
logic / organization of the paper, and
language and writing skills, using the following rubric.
Points: 240 Assignment: Financial Statement / Audit Report
Review
Criteria
Unacceptable
Below 60% F
Meets
Minimum
Expectations
60-69% D
Fair
70-79% C
Proficient
80-89% B
Exemplary
90-100% A
1. Analyze the method
of accounting used for
the general fund and
all other funds in
Did not submit or
incompletely
analyzed the

method of
Insufficiently
analyzed the
method of
accounting
Partially
analyzed the
method of
accounting
Satisfactorily
analyzed the
method of
accounting
Thoroughly
analyzed the
method of
accounting
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existence by the
government. Evaluate
the reasoning for the
use of the method of
accounting for each of
the funds as required
by GAASB.
Weight: 20%
accounting used
for the general
fund and all other
funds in
existence by the
government. Did
not submit or
incompletely
evaluated the
reasoning for the
use of the
method of
accounting for
each of the funds
as required by
GAASB.
used for the
general fund
and all other
funds in
existence by
the

government.
Insufficiently
evaluated the
reasoning for
the use of the
method of
accounting for
each of the
funds as
required by
GAASB.
used for the
general fund
and all other
funds in
existence by
the
government.
Partially
evaluated the
reasoning for
the use of the
method of
accounting for
each of the
funds as
required by
GAASB.
used for the
general fund
and all other
funds in
existence by
the

government.
Satisfactorily
evaluated the
reasoning for
the use of the
method of
accounting for
each of the
funds as
required by
GAASB.
used for the
general fund
and all other
funds in
existence by
the
government.
Thoroughly
evaluated the
reasoning for
the use of the
method of
accounting for
each of the
funds as
required by
GAASB.
2. Assess the
application and
compliance of GASB
Statement 34, Basic
Financial Statements
and Management

Decisions and Analysis
for State and Local
Governments to each
of the funds.
Weight: 20%
Did not submit or
incompletely
assessed the
application and
compliance of
GASB Statement
34, Basic
Financial
Statements and
Management
Decisions and
Analysis for State
and Local
Governments to
each of the funds.
Insufficiently
assessed the
application and
compliance of
GASB
Statement 34,
Basic Financial
Statements
and
Management
Decisions and
Analysis for
State and
Local

Governments
to each of the
funds.
Partially
assessed the
application and
compliance of
GASB
Statement 34,
Basic Financial
Statements and
Management
Decisions and
Analysis for
State and Local
Governments to
each of the
funds.
Satisfactorily
assessed the
application and
compliance of
GASB
Statement 34,
Basic Financial
Statements
and
Management
Decisions and
Analysis for
State and
Local
Governments
to each of the

funds.
Thoroughly
assessed the
application and
compliance of
GASB
Statement 34,
Basic Financial
Statements
and
Management
Decisions and
Analysis for
State and
Local
Governments
to each of the
funds.
3. Evaluate
management’s
discussion and
analysis (MD&A). In
your evaluation,
analyze the significant
information in the
MD&A and how the
information contributed
to the clarity of the
From your analysis of
financial statements,
identify and analyze
information that should
be included in the

statements.
Weight: 25%
Did not submit or
incompletely
evaluated
management’s
discussion and
analysis (MD&A).
Insufficiently
evaluated
management’s
discussion and
analysis
(MD&A).
Partially
evaluated
management’s
discussion and
analysis
(MD&A).
Satisfactorily
evaluated
management’s
discussion and
analysis
(MD&A).
Thoroughly
evaluated
management’s
discussion and
analysis

(MD&A).
4. Determine whether
the entity’s financial
position improved or
deteriorated during the
reporting period.
Did not submit or
incompletely
determined
whether the
entity’s financial
Insufficiently
determined
whether the
entity’s
financial
Partially
determined
whether the
entity’s financial
position
Satisfactorily
determined
whether the
entity’s
financial
Thoroughly
determined
whether the
entity’s

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information
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Speculate on the
causes from your
review of the financial
statements.
Weight: 25%
position improved
or deteriorated
during the
reporting period.
Did not submit or
incompletely
speculated on the
causes from your
review of the
financial

statements.
position
improved or
deteriorated
during the
reporting
period.
Insufficiently
speculated on
the causes
from your
review of the
financial
statements.
improved or
deteriorated
during the
reporting
period.
Partially
speculated on
the causes from
your review of
the financial
statements.
position
improved or
deteriorated
during the
reporting
period.
Satisfactorily
speculated on

the causes
from your
review of the
financial
statements.
position
improved or
deteriorated
during the
reporting
period.
Thoroughly
speculated on
the causes
from your
review of the
financial
statements.
5. Clarity, writing
mechanics, and
formatting
requirements
Weight: 10%
More than 8
errors present
7-8 errors
present
5-6 errors
present
3-4 errors

present
0-2 errors
present
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Assignment 2: Public University Analysis
Due Week 9 and worth 240 points
Select a public university system and review the financial
statements and audit report for the system.
Write a three to four (3-4) page paper in which you:
1. Identify and analyze the employee pension plan disclosures
in the financial statements. Evaluate
the impact of the GAASB proposed changes to the pension

liabilities on the financial statements
of the institution.
2. Identify and analyze the economic conditions that will affect
the future growth and success of the
institution.
3. Review and evaluate the treatment of federal grants such as
Pell grants, supplemental grants,
and work study on the revenue reported for the institution.
4. Compare the treatment of endowments, earnings on
endowments, and restricted funds with
GAASB requirements.
Your assignment must follow these formatting requirements:
• Be typed, double spaced, using Times New Roman font (size
12), with one-inch margins on
all sides; references must follow APA or school-specific format.
Check with your professor for
any additional instructions.
• Include a cover page containing the title of the assignment, the
student’s name, the
professor’s name, the course title, and the date. The cover page
and the reference page are
not included in the required page length.
The specific course learning outcomes associated with this
assignment are:
• Evaluate the financial reporting of government not for profit
organizations and assess the

reporting requirements in accordance with governmental
accounting standards board (GASB).
• Use technology and information resources to research issues in
government and not-for-profit
accounting.
• Write clearly and concisely about government and not-for-
mechanics.
Grading for this assignment will be based on answer quality,
logic / organization of the paper, and
language and writing skills, using the following rubric.
Points: 240 Assignment 2: Public University Analysis
Criteria
Unacceptable
Below 60% F
Meets
Minimum
Expectations
60-69% D
Fair
70-79% C
Proficient
80-89% B
Exemplary

90-100% A
1. Identify and analyze
the employee pension
plan disclosures in the
Evaluate the impact of
the GAASB proposed
Did not submit or
Identified and
analyzed the
employee
pension plan
disclosures in the
Insufficiently
identified and
analyzed the
employee
pension plan
disclosures in
Partially
identified and
analyzed the
employee
pension plan
disclosures in
Satisfactorilly
identified and
analyzed the
employee
pension plan
disclosures in

Thoroughly
identified and
analyzed the
employee
pension plan
disclosures in
information
permission of
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Page 13 of 15
changes to the pension
liabilities on the
financial statements of
the institution.
Weight: 25%
financial
statements.
Incompletely
evaluated the

impact of the
GAASB proposed
changes to the
pension liabilities
on the financial
statements of the
institution.
the financial
statements.
Insufficiently
evaluated the
impact of the
GAASB
proposed
changes to the
pension
liabilities on the
financial
statements of
the institution.
the financial
statements.
Partially
evaluated the
impact of the
GAASB
proposed
changes to the
pension
liabilities on the
financial
statements of
the institution.

the financial
statements.
Satisfactorily
evaluated the
impact of the
GAASB
proposed
changes to the
pension
liabilities on
the financial
statements of
the institution.
the financial
statements.
Thoroughly
evaluated the
impact of the
GAASB
proposed
changes to the
pension
liabilities on the
financial
statements of
the institution.
2. Identify and analyze
the economic
conditions that will
affect the future growth
and success of the
institution.
Weight: 20%

Did not submit or
incompletely
identified and
analyzed the
economic
conditions that
will affect the
future growth and
success of the
institution.
Insufficiently
identified and
analyzed the
economic
conditions that
will affect the
future growth
and success of
the institution.
Partially
identified and
analyzed the
economic
conditions that
will affect the
future growth
and success of
the institution.
Satisfactorily
identified and
analyzed the
economic
conditions that

will affect the
future growth
and success of
the institution.
Thoroughly
identified and
analyzed the
economic
conditions that
will affect the
future growth
and success of
the institution.
3. Review and evaluate
the treatment of federal
grants such as Pell
grants, supplemental
grants, and work study
on the revenue
reported for the
institution.
Weight: 25%
Did not submit or
incompletely
reviewed and
evaluated the
treatment of
federal grants
such as Pell
grants,
supplemental
grants, and work
study on the

revenue reported
for the institution.
Insufficiently
reviewed and
evaluated the
treatment of
federal grants
such as Pell
grants,
supplemental
grants, and
work study on
the revenue
reported for the
institution.
Partially
reviewed and
evaluated the
treatment of
federal grants
such as Pell
grants,
supplemental
grants, and
work study on
the revenue
reported for the
institution.
Satisfactorily
reviewed and
evaluated the
treatment of
federal grants

such as Pell
grants,
supplemental
grants, and
work study on
the revenue
reported for
the institution.
Thoroughly
reviewed and
evaluated the
treatment of
federal grants
such as Pell
grants,
supplemental
grants, and
work study on
the revenue
reported for the
institution.
4. Compare the
treatment of
endowments, earnings
on endowments, and
restricted funds with
GAASB requirements.
Weight: 20%
Did not submit or
incompletely
compared the
treatment of
endowments,

earnings on
endowments, and
restricted funds
with GAASB
requirements.
Insufficiently
compared the
treatment of
endowments,
earnings on
endowments,
and restricted
funds with
GAASB
requirements.
Partially
compared the
treatment of
endowments,
earnings on
endowments,
and restricted
funds with
GAASB
requirements.
Satisfactorily
compared the
treatment of
endowments,
earnings on
endowments,
and restricted
funds with

GAASB
requirements.
Thoroughly
compared the
treatment of
endowments,
earnings on
endowments,
and restricted
funds with
GAASB
requirements.
5. Clarity, writing
mechanics, and
formatting
requirements
Weight: 10%
More than 8
errors present
7-8 errors
present
5-6 errors
present
3-4 errors
present
0-2 errors
present

ACC 410 – Student Notes
information
permission of
Strayer University.
Page 14 of 15
Weekly Course Schedule
The purpose of the course schedule is to give you, at a glance,
the required preparation, activities, and
evaluation components of your course. For more information
about your course, whether on-ground or
online, access your online course shell.
The expectations for a 4.5 credit hour course are for students to
spend 13.5 hours in weekly work. This
time estimate includes preparation, activities, and evaluation
regardless of the delivery mode.
Instructional Materials
In order to be fully prepared, obtain a copy of the required
textbooks and other instructional materials
prior to the first day of class. When available, Strayer
University provides a link to the first three (3)

chapters of your textbook(s) in eBook format. Check your
online course shell for availability.
Review the online course shell or check with your professor to
determine whether Internet-based
assignments and activities are used in this course.
Strayer students are encouraged to purchase their course
materials through our designated bookstore
MBS Direct. http://bookstore.mbsdirect.net/strayer.htm If a lab
is required for the course, MBS Direct is
the only vendor that sells the correct registration code so that
Strayer students may access labs
successfully.
Discussions
Students taking this course online are required to post their
discussions to a weekly thread in the online
course shell. To earn full credit in an online threaded
discussion, students must have a total of 3 posts per
discussion thread. Additionally, the posts must be made on two
different days during the week. Please
note: Material in the online class will be made available on the
previous Thursday. As it is always possible
that students could lose their work due to unforeseen
circumstances, it is a best practice to routinely save
a working draft in a separate file before posting in the course
discussion area.
Professors hold discussions during class time for on-ground
students. Check with your professor if any
additional discussion participation is required in the online
course shell outside of class hours.
Tests
Tests (quizzes, midterm and final exams, essay exams, lab tests,

etc.) are available for student access
and completion through the online course shell. Check the
online course shell to determine how you are
expected to take the tests.
• Online students are to complete the test by Sunday midnight
the week the test is due.
• On-ground students are to complete the tests after the material
is covered and before the next
class session.
Assignments
A standardized performance grading rubric is a tool your
professor will use to evaluate your written
assignments. Review the rubric before submitting assignments
that have grading rubrics associated with
them to ensure you have met the performance criteria stated on
the rubric.
Grades are based on individual effort. There is no group
grading; however, working in groups in the
online or on-ground classroom is acceptable.
ACC 410 – Student Notes
information
permission of
Strayer University.

Page 15 of 15
Assignments for online students are always submitted through
the online course shell. On-ground
professors will inform students on how to submit assignments,
whether in paper format or through the
online course shell.
Resources
The Resource Center navigation button in the online course
shell contains helpful links. Strayer University
Library Resources are available here as well as other important
information. You should review this area
to find resources and answers to common questions.
Technical support is available for the following:
• For technical questions, please contact Strayer Online
Technical Support by logging in to your
iCampus account at https://icampus.strayer.edu/login and
submitting a case under “Student
Center,” then “Submit Help Ticket.” If you are unable to log in
to your iCampus account, please
contact Technical Support via phone at (877) 642-2999.
• For concerns with your class, please access the
Solution

Center by logging in to your iCampus
account at https://icampus.strayer.edu/login and submitting a
case under “Student Center,” then
“Submit Help Ticket.” If you are unable to log in to your
iCampus account, please contact the IT
Help Desk at (866) 610-8123 or at mailto:[email protected]
TurnItIn.com is an optional online tool to assess the originality
of student written work. Check with your
professor for access and use instructions.
The Strayer Policies link on the navigation bar in the online
course shell contains academic policies. It is
important that students be aware of these policies.

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