Upshaw - ACCT 4391-5391 syllabus - fall 2010 - COB Syllabus 2015. 11. 6.¢  Acct 4391/5391 ¢©2010-11

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  • Government & Not

    WTAMU College of Business (COB) Mission Statement

    The mission of the College of Business is to provide high quality undergraduate and graduate

    business education with a global perspective and ethical awareness. We accomplish this

    through emphasis on excellence in teaching, which is strengthened by faculty

    supported by professional service.

    INSTRUCTOR: Alice Upshaw, MPA, CPA

    OFFICE & PHONE: Classroom Center (CC) 222B & (806) 651

    EMAIL: aupshaw@wtamu.edu

    OFFICE HOURS: Monday and Wednesday

    1:00 p.m. to 2:30 p.m. and 3:45 p.m. to 4:30 p.m.

    Tuesday and Thursday

    11:45 a.m. to 1 p.m. and 2:15 p.m. to

    other times by appointment

    TEXT & LINK: Government and Not

    http://bcs.wiley.com/he-

    There are

    CLASS LINK: https://wtclass.wtamu.edu/default.asp

    Refer to this location to view announcements, handouts, and various

    resources.

    Terms of Use

    A student's continued enrollment in this course signifies acknowledgment of and agreement

    with the statements, disclaimers, policies, and procedures outlined within this syllabus and

    elsewhere in the WTClass environment.

    course structure (e.g., dates and topics covered, but not policies) may be changed at the

    discretion of the professor. Last updated August

    WEST TEXAS A&M UNIVERSITY

    Government & Not-for-Profit Accounting – ACCT 4391 & 5391

    Course Syllabus - Fall 2010

    WTAMU College of Business (COB) Mission Statement

    The mission of the College of Business is to provide high quality undergraduate and graduate

    business education with a global perspective and ethical awareness. We accomplish this

    through emphasis on excellence in teaching, which is strengthened by faculty scholarship and

    supported by professional service.

    Alice Upshaw, MPA, CPA

    Classroom Center (CC) 222B & (806) 651-2511

    aupshaw@wtamu.edu (or use WTClass course mail)

    and Wednesday

    1:00 p.m. to 2:30 p.m. and 3:45 p.m. to 4:30 p.m.

    and Thursday

    11:45 a.m. to 1 p.m. and 2:15 p.m. to 3:30 p.m.

    other times by appointment

    Government and Not-for-Profit Accounting, Fourth Edition: Granof

    -bcs/Books?action=index&itemId=047008734X&bcsId=3593

    here are valuable tools and resources accessible through this link.

    https://wtclass.wtamu.edu/default.asp

    Refer to this location to view announcements, handouts, and various

    resources.

    A student's continued enrollment in this course signifies acknowledgment of and agreement

    with the statements, disclaimers, policies, and procedures outlined within this syllabus and

    elsewhere in the WTClass environment. This Syllabus is a dynamic document. Elements of the

    course structure (e.g., dates and topics covered, but not policies) may be changed at the

    Last updated August 21, 2010

    ACCT 4391 & 5391

    The mission of the College of Business is to provide high quality undergraduate and graduate

    business education with a global perspective and ethical awareness. We accomplish this

    scholarship and

    , Fourth Edition: Granof

    bcs/Books?action=index&itemId=047008734X&bcsId=3593

    ugh this link.

    Refer to this location to view announcements, handouts, and various

    A student's continued enrollment in this course signifies acknowledgment of and agreement

    with the statements, disclaimers, policies, and procedures outlined within this syllabus and

    . Elements of the

    course structure (e.g., dates and topics covered, but not policies) may be changed at the

  • Acct 4391/5391

    ©2010-11 =====

    Course Description

    ACCT 4391—Course Description

    This course addresses accounting and

    entities, including the evolution of governmental accounting principles, the role of budgeting in

    the governmental accounting process, fund accounting and reporting, specific application of

    accounting principles for not

    universities, and auditing of governments and not

    on both theory and practice.

    ACCT 4391—Course Objectives

    The course is designed to assist students to

    • Understand accounting and reporting issues of governmental and not

    including the evolution of governmental accounting principles

    • Understand the role of budgeting in the governmental accounting process

    • Understand fund accounting and reporting

    • Understand and apply accounting principles of not

    • Understand accounting issues facing health care providers and colleges & universities

    • Understand the unique characteristics of auditing governments and not

    organizations

    • Read, understand, and communicate material written on a professional level

    • Understand ethical issues related to accounting and reporting activities of governmental

    and not-for-profit entities

    Map from BBA Learning Goals to Course

    Goal 1: Communication

    Students will be given opportunities to prepare financial reports and other communications

    related to governmental accounting principles, budgeting, fund accounting and reporting, and

    auditing of governments and not

    Goal 2: Critical Thinking

    Students will be given instruction in and opportunities to demonstrate competency in critical

    thinking and analyzing situations that occur in government and not

    Explicit learning outcomes are to: (1) Understand the unique accounting environment of

    governments and not-for-profit entities; (2) Identify issues of budgeting and control for

    governments and not-for-profits; (3) Understand and apply concepts of revenue and

    expenditure recognition; (4) Understand issues of reporting, disclosure, and financial analysis

    for governments and not-for-profit entities; (5) Understand accounting issues facing health care

    providers and colleges & universities; and (6) Understand auditing issues that are s

    governments and not-for-profits.

    WEST TEXAS A&M UNIVERSITY

    4391/5391 — Government & Not-for-Profit Accounting

    Course Syllabus – Fall 2010

    =====Alice A. Upshaw, MPA, CPA =====. All rights reserved.

    Course Description

    This course addresses accounting and reporting issues of governmental and not

    entities, including the evolution of governmental accounting principles, the role of budgeting in

    the governmental accounting process, fund accounting and reporting, specific application of

    inciples for not-for-profit entities, health care providers and colleges &

    universities, and auditing of governments and not-for-profit organizations. Emphasis is placed

    sist students to

    Understand accounting and reporting issues of governmental and not-for

    including the evolution of governmental accounting principles

    Understand the role of budgeting in the governmental accounting process

    accounting and reporting

    Understand and apply accounting principles of not-for-profit entities

    Understand accounting issues facing health care providers and colleges & universities

    Understand the unique characteristics of auditing governments and not

    Read, understand, and communicate material written on a professional level

    Understand ethical issues related to accounting and reporting activities of governmental

    profit entities

    Map from BBA Learning Goals to Course Objectives

    Students will be given opportunities to prepare financial reports and other communications

    related to governmental accounting principles, budgeting, fund accounting and reporting, and

    auditing of governments and not-for-profit organizations.

    Students will be given instruction in and opportunities to demonstrate competency in critical

    thinking and analyzing situations that occur in government and not-for-profit accounting.

    s are to: (1) Understand the unique accounting environment of

    profit entities; (2) Identify issues of budgeting and control for

    profits; (3) Understand and apply concepts of revenue and

    on; (4) Understand issues of reporting, disclosure, and financial analysis

    profit entities; (5) Understand accounting issues facing health care

    providers and colleges & universities; and (6) Understand auditing issues that are s

    profits.

    reporting issues of governmental and not-for-profit

    entities, including the evolution of governmental accounting principles, the role of budgeting in

    the governmental accounting process, fund accounting and reporting, specific application of

    profit entities, health care providers and colleges &

    profit organizations. Emphasis is placed

    for-profit entities,

    Understand the role of budgeting in the governmental accounting process

    Understand accounting issues facing health care providers and colleges & universities

    Understand the unique characteristics of auditing governments and not-for-profit

    Read, understand, and communicate material written on a professional level

    Understand ethical issues related to accounting and reporting activities of governmental

    Students will be given opportunities to prepare financial reports and other c