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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.

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

• You are expected to diligently attempt to work all problems, exercises and cases assigned. Homework will be submitted to the drop boxes according to the Course Schedule. Failure to submit more than 3 day’s worth of homework assignments may result in the lowering of the final grade by 1 grade level, at the instructor’s option. Late assignments count as ½ assignment not submitted.

In addition to the above, you will earn points for on-time homework based on degree of completion. Homework that is reasonably complete earns 5 points even if it is not completely correct. Homework which is not complete, or which does not evidence adequate effort, will receive fewer points.

Participation:
It is in your best interest to attend and participate in all chat sessions and to participate in groups. I have scheduled 2 initial chats. See the Announcements area at our eCollege course site for the dates and times. Accounting is very logical and somewhat like a puzzle, especially at the beginning. Students who miss chats or fall behind at any time, but particularly during the first 4 weeks, are depriving themselves of pieces of the puzzle. This can make governmental accounting seem confusing and cause difficulty in trying to "put it all together".

Make-up Exams:
Students are expected to make heroic efforts to take exams on one of the scheduled 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 via the appropriate dropboxes Reports will be graded for writing proficiency as well as content. Topics for the reports will be given later in the course. (Try using the Writing Help Lab to improve your writing skills.)

Review of Exams:
Exams normally will be available for your review a few days after the exam. (As soon as I get them scored.) To view your exams go to the Gradebook for the Unit in which the exam is located and click on the score for your exam. (No score will show up until I have finished scoring all the exams.) This will bring up your exam and you will be able to see how you answered each question and the correct answer for each question.

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

The overall average will be computed as follows:              Points

Texts:
Accounting for Governmental and Nonprofit Entities, 13th edition, by Wilson, et al.
Comprehensive Annual Financial Report for a City (More information on this later.)

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.