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Nonprofit AccountingAuditing

by: Alberta Murazik

Nonprofit AccountingAuditing ACCT 6264

Marketplace > University of West Georgia > Accounting > ACCT 6264 > Nonprofit AccountingAuditing
Alberta Murazik

GPA 3.88

Katherine Moffeit

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Katherine Moffeit
Class Notes
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This 3 page Class Notes was uploaded by Alberta Murazik on Tuesday October 27, 2015. The Class Notes belongs to ACCT 6264 at University of West Georgia taught by Katherine Moffeit in Fall. Since its upload, it has received 19 views. For similar materials see /class/230250/acct-6264-university-of-west-georgia in Accounting at University of West Georgia.

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Date Created: 10/27/15
Instructor Dr K Moffeit Of ce Telephone 678 8394818 FAX ACCT 6264 NONPROFIT ACCOUNTING AND AUDITING Course Outline Wednesday 700 930 pm all 2008 Of ce Hours MW 300 530 pm Tu 1200 500 pm amp by appointment kmoffeitwestgaedu Adamson Hall 106 678 8395040 E Mail The policy of the University of West Georgia is that each student is responsible for checking hish er mpwestgaedu email account on a regular basis I III Catalog Description Principles and practices of fund accounting are examined with emphasis upon their adaptation to nonpro t institutions measuring efficiency and economic use of resources to satisfy legal reporting as well as societal requirements Auditing the reports and operations of nonpro t organizations is emphasized Reguired Background or Experience A Prerequisite ACCT 4261 B Prerequisite Justi cation Indepth knowledge of auditing concepts is required C General Education Core Contribution This course uses the writing and speaking skills and critical thinking and analysis abilities developed in English Speech and Mathematics courses In addition 39 core 39K 39 J word r 39 skills legal concepts nance concepts and managerial theories are used in this course 1 A Fxnected Outcomes www wectaa J ac htm A Conduct library research on nonpro t accounting and auditing NFP AampA topics to form opinions on current AampA issues LG6 Learning Goal 6 B Improve communication skills by presenting article summaries LGl C Understand NFP AampA theory and apply its underlying procedures to specific situations LGS D Be successful in the NFP portions of certification exams LGS and LG6 VI m Understand the social economic political and ethical consequences of NFP AampA standards and procedures LG3 and LG6 7391 Understand the system design consequences of unique accountability and operational effectivenessef ciency characteristics of NFPs LG4 Text s and References Texts Accounting for Governmental and Nonpro t Entities 14111 edition Wilson Kattelus Reck McGrawHill Irwin 2007 ISBN 9780073268927 Government Auditing Standards Comptroller General of the United States July 2007 revision US Government Printing Office ISBN 9780160780288 References Teth of the FASB GASB and AICPA Standards Exposure Drafts and Discussion Memoranda outstanding Available on specific websites Special 01 Unig ue University Facilities Access to word processing needed The University library and the intemet are used FYnan e Descrintion 0f the Course and Instructional quot A Expanded Description of the Course The course first examines the fund accounting principles and the determination of financial performance in governmental entities Next accounting practices of the Federal government are discussed Third cost determination and the accounting practices of educational institutions health care providers and other notforprofits are presented Finally the auditing issues related to all governmental and nongovernmental notfor profit entities are covered B Instructional Methods 1 Lecture and Problem Solving All assignments must be prepared using spread sheet andor word processing software enhancing these skills 2 Cases Cases test critical thinking and analysis abilities 3 P quot Tquot of Articles and Reports To achieve greater focus on current issues and enhance oral communication skills VII VIII Methods of Evaluating Outcomes A Test 1 30 2 Test 2 30 3 Test 3 25 4 Term Presentation 15 B Homework Assignments Thoroughly read all assignments before the class meeting This will enable us to cover the basics of the procedural material in a short period of time thus freeing us to concentrate on theory and current topics 0 Learning Domains 1 Cognitive K 39 J J 39 39 application analysis synthesis evaluation 2 Affective Receiving responding valuing organization characterization 3 Psychomotor Set complex overt response adaptation and origination Daily Schedule August 20 and 27 1 Text coverage Chapters 1 2 and 9 11 Class Objectives a Definition of reporting entity b Similarities and differences between nonprofit and profit accounting and objectives of NFP reporting 111 Articles What is a Government Government Accountants Journal Spring 1994 pp 2533 Why Governmental Accounting and Financial Reporting isiand should beiDifferent GASB White Paper March 2006 September 3 1 Text coverage Chapters 10 and 13 11 Class Objectives a Analyzing governmental financial performance b Budgeting and costing of governmental services September 10 1 Text coverage Chapters 3 and 4 11 Class Objective Accounting for governmental operating activities September 17 1 Text coverage Chapters 5 and 6 11 Class Objective Accounting for general capital assets and general longterm liabilities September 24 1 Text coverage Chapters 7 and 8 11 Class Objective Accounting for businesstype activities and fiduciary activities Take home Exam 1 Covers the material in Chapters llO 13 Due October 1


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