ACC 265 – Not for
Profit Accounting
Course Description: This course introduces the special accounting needs of municipalities, counties, states, the federal government and governmental agencies, and other not-for-profit organizations. (Prerequisite: ACC 101 or ACC 112)
Textbook: Governmental and Nonprofit Accounting 8th edition by Robert freeman, published by Prentice Hall.
Chapters Covered: This course covers chapters 1 – 15.
Course
Outcomes and Competencies:
As part of the
Business department’s commitment to teaching effectiveness and ongoing
student learning outcomes assessments activities the following outcomes
and competencies have been developed for ACC 265:
Intended Course Outcome: Students will demonstrate proficiency in the major accounting concepts underlying the basic characteristics of government accounting.
Course Competency: Students will demonstrate understanding of: the basic GASB principles involved in government accounting; the purpose of funds and fund accounting; the 3 major fund types- governmental, proprietary, and fiduciary type funds; and measurement focus and basis of accounting (MFBA).
Measurement Instrument and Success Criteria: A common set of questions developed by accounting faculty that will be embedded in the course exams to be administered each semester. Questions and problem sets will focus on GASB principles, purpose of funds and fund accounting, GASB principles and concepts of fund accounting, the 3 major fund types- governmental, proprietary, and fiduciary type funds and measurement focus and basis of accounting (MFBA) of each of the 3 major fund types.
PowerPoint Presentations:
There are several chapter PowerPoint
presentations for this course. You may open or download the files. These are
large files so be patient, it may take several minutes to access them. These
presentations are developed by the publisher and are designed to reinforce
the learning objectives of Accounting 265. They are NOT intended to replace
reading the textbook and/ or doing the homework.
Note: If you do not have Microsoft PowerPoint on your computer, to view these documents, you will need to download the MS PowerPoint Viewer from the Microsoft website and click the "Download Now" link. Once you have done this, you may use your browser's BACK button to return to this page.
HOMEWORK
SOLUTIONS:
In order to be successful in any course, you
have to do the homework. You need to attempt the problems on your own
first. If you run into difficulty or if you want to check your work, you
can access the solutions. Only solutions to the exercises and problems are provided
(not the checkpoints, cases or Internet research assignments). Click
on the following links to access the chapter solutions.
NOTICE: These solutions are password protected. Please contact your instructor and/or refer to your syllabus for the current password and username. (Note: You only have to enter in the username and password ONCE. If prompted a second time, just hit the cancel button).
homeworksolutions/acc265/ACC 265 Solutions FA09/Ch_10_sm_Excel Solution Files_9e.xls
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