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ACCT4123, Governmental & Not for Profit -- Fall 2008 - Instructor: Dr. Louella Moore

Office:  BU303   Phone: 870-972-3038  Office Hours: 2-4 TR;  1-4 MW
Phone: 870-972-3038    Email: Lmoore.astate.edu
Address:  P. O. Box 550, State University, AR  72467-0550 Class Website:  www.clt.astate.edu/LMOORE
TEXT: Wilson, Kattelus, Reck, ACCOUNTING FOR GOVERNMENTAL AND NOT FOR PROFIT ENTITIES, 14th ED, McGRAW-HILL/IRWIN, 2007
SUPPLEMENT: To be announced in class   Blackboard: http://blackboard.astate.edu/
KEY INTERNET LINKS RELATED TO ACCOUNTING:  Internet LinksBook Website: www.mhhe.com/wilson14e
Date Topic Assignments Due
Aug 26 Introduction to Class / CH1 Intro to GNP Entities  
      28 CH1 Continued Q6,8,9,& 10; C1; P3 ... Also MC1 ?
Sep 2 CH2 Principles of SLG Reporting P3 .
       4 CH2 Continued  More on Funds & Basis P6 ... Handout or BBoard Fund ID Problem(s)  MC2?
Sep 9 CH2 Continued and CH3 Budget Issues Handout or BBoard Prob (s)  Write Up of Fiscal Crisis Case
       11 CH3 Budget Issues & Entries Chap 3 -- P3,4,8, MC3?
       16 EXAM1 CH1-3 (100 pts)  Remaining HW
       18 CH4 Govt Fund Entries and Issues  Q1,3,& 4; P3; P8A
        23 CH 4 Govt Entries & Appendix / Interfund  P6,7 parts a only; & 8A part only
        25 CH4 Govt Entries  etc  P8B, parts a & b only  P9 part a & b only  MC4?
        30 CH5 Capital Assets/Capital Projects Q3, Case3
Oct    2 CH5 Continued P9a,b,c&d; P10a  MC5?
         7 CH6 Long Term Debt/Debt Service Q1,5,6,7 MC6?
          9 CH6  P3,4,5,6,7a
          14 EXAM CH4-6 (100 pts) Remaining HW
         16 CH7 Business Activities  Q7 & 8; Write-Up of  Arkansas Case
         21 CH 7  Continued and Start CH8 Agency Funds Case 3 from Ch7; Case 2 in CH 8    MC7?
         23 CH8 Agency Continued, Trust & Pension P4,5, & 6   MC8?
       28 CH9 Financial Reporting C1;  Handout or BB Problem on ID parts of CAFR
       30 CH9 Cont; CH10 Lightly -- discuss project P4,5 from Ch9; MC9?
 Nov 4 EXAM CH7-9 (100 pts) Remaining HW
        6 CH14 NFP's  All Questions at end of CH
         11 CH14 Continued & CH15 Regulatory  H/0 or BB Problem on SCF & other classifications; MC14 & 15?
         13 CH16 Colleges & Univ All Questions; MC16?
         18 CH17 Hospitals and Other Health Care Providers All Questions; MC17? Project Ratios and short write up Part 1;
          20 Wrap Up of NFP H/Out or BB extra MC CPA type problems
        FALL/THANKSGIVING  BREAK  
   Dec   2 CH11 Auditing All Questions; MC11?
            4

EXAM4 CH11, 14,15, 16,17

 Remaining HW
 FINANCIAL ANALYSIS PROJECT WILL BE DISCUSSED  IN SMALL GROUPS During Final Exam .. Sign Ups Week before 

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