College of
Business Administration
ACCY 164 –
Governmental and Nonprofit Accounting
OFFICE: TAH-2104
OFFICE HOURS: Tuesday and Thursday, 8:15 – 8:45 a.m. and 1:30 - 2:00 p.m.;
Friday, 12:00 – 1:00 p.m.; and By Appointment
OFFICE PHONE: (916) 278-7157
EMAIL ADDRESS: ogilbysm@csus.edu
WEB ADDRESS: www.csus.edu/indiv/o/ogilbysm
REQUIRED TEXTBOOK & SUPPLEMENTAL MATERIALS
·
Wilson/Hay/Kattelus, Accounting for
Governmental and Nonprofit Entities, 12th ed., Richard
Dr. Irwin, Inc., 2000.
·
PowerPoint Slides at Ogilby website
Each student should achieve the following:
1. Technical expertise in the application of GASB and/or FASB requirements for governmental and nonprofit entities.
2. Familiarity with the salient differences between profit-oriented entities and governmental/nonprofit entities.
3. Familiarity with the budgeting process in governmental and nonprofit entities.
4. Ability to express one’s knowledge in verbal and written form.
|
Written Assignments |
20% |
|
Interim Examinations |
60% |
|
Final Examination |
20% |
Total |
100% |
Utilize articles and other written material found on the web to write a memorandum to your supervisor regarding the accounting and reporting of fixed assets and infrastructure assets. The memorandum should focus on GASB 34 requirements. The description of those requirements should be brief. The main thrust of the memorandum should address the implementation issues raised in the written material found on the web. You should also refer to an example of the new reporting found in a CAFR that has adopted GASB 34. Specifically address the treatment (or lack thereof) of fixed assets and infrastructure assets on the four principal financial statements and any related footnote disclosures.
The memorandum should be a maximum of two single-spaced pages. Attachments must include the article and/or other written materials referred to in your memorandum and the pages of the CAFR used as an example. This assignment is due no later than Friday, April 27th, 1:00 p.m.
There will be three interim examinations. Each exam may consist of objective/essay questions and problems. Absolutely no make-up exams will be allowed. All students must be available to take the exams during the scheduled time for class unless you have a university-approved form for special testing accommodations. The highest exam score will be weighted 25%, the next highest 20%, and the lowest 15%.
The final exam is required for all students. The content will be based on any material
which had not been previously tested.
The final exam is scheduled during finals week on Friday,
May 24th, 8:00 - 10:00 a.m.
The attached class schedule is tentative. Coverage on a particular day may vary due to the level of understanding of the students. The homework assignment may be covered a day early or late. Additional exercises may be assigned. Consequently, responsibility to attend class or view the class on television to keep abreast of the changes rests with the student.
TENTATIVE SCHEDULE |
||
Day/Date |
Chapter Assignment |
Problem/ExerciseAssignment |
|
F, 2/1 |
Introduction Chapter 1 |
Q: 14, 15, 16, C1 |
|
F, 2/8 |
Chapter 2 |
E: 2, 3, 4 |
|
F, 2/15 |
Chapter 2 Chapter 3 |
E: 5, 6 |
|
F, 2/22 |
Chapter 3 |
E: 2, 3, 4 |
|
F, 3/1 |
Chapter 3 |
E: 5, 7, 8 |
|
F, 3/8 |
EXAM I (Chapters 1-3) |
|
|
F, 3/15 |
Chapter 4 |
E: 2, 3, 4a & c |
|
F, 3/22 |
Chapter 4 Chapter 5 |
E: 5, 7a E: 2, 3 |
|
March 25-29 |
Spring Break |
|
|
F, 4/5 |
Chapter 5 |
E: 4(1-3); 10a |
|
F, 4/12 |
EXAM II (Chapters 4-5) |
|
|
F, 4/19 |
Chapter 6 Chapter 7 |
E: 2, 3, 4 E: 2, 3 |
|
F, 4/26 |
Chapter 8 |
E: 2, 5, 8 |
|
F, 5/3 |
EXAM III (Chapters 6-8)Chapter 11 |
|
|
F, 5/10 |
Chapter 11 Chapter 14 |
E: 2, 7; C:
2 |
|
F, 5/17 |
Chapter 14 |
E: 1, 7, 8a & d |
260 Ogilby ACCY 164 CO Spring 02