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Course Objectives:
This course will familiarize students with accounting methods and reports used by governmental units (specifically municipalities) and nonprofit organizations. Students will also practice their writing and analysis skills.

Course Methodology:
The course will emphasize learning through working problems, both out of class and in class. The instructor will lecture, lead discussions, and work problems in class, with the assistance of the students, to demonstrate the theory and principles being studied. The following paragraph summarizes your responsibilities:

• You are expected to have read and studied the material in your text assigned for each class meeting.

• You are expected to diligently attempt to work all problems and exercises assigned. Homework will be collected daily. Failure to submit more than 3 homework assignments may result in the lowering of the final grade by 1 grade level, at the instructor's option. Late assignments count as 1/2 assignment not submitted.

Note: Please do not do homework in class. Do homework in pencil before class and make notes in ink during class.

Attendance Policy:
It is in your best interest to attend and participate in all class sessions. Accounting is very logical and somewhat like a puzzle, especially at the beginning. Students who miss class at any time, but particularly during the first 4 weeks, are depriving themselves of pieces of the puzzle. This can make accounting seem confusing and cause difficulty in trying to "put it all together". If you don’t find class time helpful, please let me know. I don’t want to waste your time or my time on activities that are not helpful to your learning.

Please arrive a few minutes early so you can have your materials out and be ready to start on time. Please do not be late or leave early. This is distracting to me and to your classmates.

Please do not bring cell phones, pagers, etc., to class, or be sure they are turned off. Do not take cell phone calls during class time or leave class to take cell phone calls. Again, this is distracting and hurts learning.

Make-Up Exams:
Students are expected to make heroic efforts to be in class on exam days. Make-up exams will be given only when students have a very good reason for missing an exam.

Reports:
Two written reports are required. The first should be 1 to 2 pages typed and double-spaced. Information on the second report will be given later in the course. Reports should have neither a cover page nor a table of contents. They should be submitted stapled, not in any type of binder. Reports will be graded for writing proficiency as well as content. Topics for the reports will be given in class. (Try using the Writing Help Lab to improve your writing skills.)

Handouts:
Handouts will be available on the day of distribution. If you are not present when a handout is distributed, arrange to get a copy from another student.

Review of Exams:
Exams normally will be reviewed in class on the day following the exam. Students should make heroic efforts to be in class on exam review days.

Tardiness:
I will be in class ready to begin each class period on time. Please plan to do the same. Arriving a few minutes early will allow you to get out your course materials and be ready to start on time. I plan to end each class period on time also. Please do not prepare to leave until we have finished for the day.

Grading Policy:
Overall averages falling within the following ranges will be guaranteed the grade indicated:

The overall average will be computed as follows:                       

Class participation and attendance also will be considered.

Texts:
Accounting for Governmental and Nonprofit Entities, 13th edition, by Wilson, et al.
Comprehensive Annual Financial Report for a City (We will discuss this in class.)

Disability Support Services:
Students with disabilities, whether physical, learning, or psychological, who believe that they may need accommodations in this class, are encouraged to contact Disability Support Services as soon as possible to ensure that such accommodations are implemented in a timely fashion. Please meet with DSS staff to verify your eligibility for any classroom accommodations and for academic assistance related to your disability. Disability Support Services is located in the Academic Support Center.

If you have any questions or concerns, please call DSS at 657-2283.

Student Competencies:
In order to improve the quality of the business curriculum and support its pursuit of AACSB accreditation, the College of Business has identified competencies students must develop to enhance their future business careers. The College is engaged in a process of assessment and modification in order to insure continuous improvement in course activities in these areas. The college’s mission statement states, "The academic programs of the college develop student competencies in: (1) oral communications, (2) effective writing, (3) critical thinking, (4) quantitative reasoning, and (5) effective utilization of information and technology for business decisions." Each course in the College of Business is designed to help students develop competencies in one or more of these areas. This course will include activities to enhance students’ competencies in all five areas. Outlined below is how much I plan to emphasize these competencies in this class based on a scale of 0 (no emphasis) to 5 (high emphasis). At the end of the semester, the students’ perceptions of the emphasis placed on these learning objectives will be assessed.

• Oral communications: (2) Students are expected to come to class prepared and to participate in small-group and full-class discussions of text material and homework assignments. These discussions will allow students to demonstrate skills in interpersonal communication and the following knowledge related performance skills: acquisition, comprehension, application, analysis, and evaluation.

• Effective writing: (4) There are 2 papers due. One is a 2 page paper on an assigned topic. The second is a course project on a Comprehensive Annual Financial Report.

• Critical thinking: (4) Students are expected to prepare thoughtful responses to all homework assignments. The course project will also require critical thinking skills.

• Quantitative reasoning: (4) Some of the homework assignments are designed to enhance competency in this area. Also, students will be expected to demonstrate quantitative reasoning skills in the course project, through differentiating between relevant and irrelevant information on exams and in-class activities, and by utilizing relevant information appropriately.

• Effective utilization of information and technology for business decisions: (3) Effective utilization of information will be emphasized in many of the homework and in-class assignments. Students are encouraged (but not required) to use Word and Excel for their homework assignments.