COLLEGE OF BUSINESS AND PUBLIC AFFAIRS
Course Data Sheet
Course Number and Title: Accounting 451, Governmental Accounting
Course Description: An introduction to accounting and financial reporting of state and local governments and nongovernmental nonprofit organizations. Account structure and accounting for various fund types in governmental entities and restricted and unrestricted funds in nongovernmental nonprofit entities are emphasized in the course. Preq. Grade of “C” or better in Acct. 301
Course Text and Required Materials:
Wilson, Earl R., Susan C. Kattelus & Jacqueline L. Reck, Accounting for Governmental and Nonprofit
Entities, 14th Edition, McGraw-Hill Irwin, 2007. ISBN-13: 978-0-07-310095-1
College Mission Statement:
The College of Business and Public Affairs, consistent with the overall mission of The University of Tennessee at Martin, develops graduates whose skills, abilities and ethical standards contribute to a diversified and dynamic society. With a primary focus on teaching, the College emphasizes quality undergraduate and graduate instruction and faculty commitment to student and regional development. Programs are delivered in an environment that encourages a broad understanding of the forces shaping global social, political and economic change. The College promotes and supports cooperative alliances with stakeholders and outstanding teaching, research, and service.
BSBA Learning Objectives related to the CBPA Mission:
BSBA 3 Demonstrate competence in appropriate technology in business
BSBA 6 Demonstrate competence in Accounting
Course Specific Objectives
By the end of the semester, students will:
Understand the accounting for governmental and other nonprofit entities
Be able to record, summarize and analyze data to prepare in acceptable form the appropriate financial statements
Be able to develop an appreciation of the differences between accounting and reporting for profit versus nonprofit entities
Be able to evaluate the effectiveness and efficiency of the operations of nonprofit entities
Any student eligible for and requesting academic accommodation due to a disability is required to supply a letter of accommodation from Disability Services (PACE Office), Clement 203 (Extension 7605 or 7744), within the first week of the semester.
Class Data Sheet
Instructor: Dr. Robert L. Putman, CPA Semester: Summer 2007
Office: 315 Clement Hall Phone: 731-881-7305
Office Hours: M-F: 11:00AM – 12:00AM Home Phone: 731-352-5797
and by Appointment email: firstname.lastname@example.org
You are strongly encouraged to attend all classes. One (1) point will be deducted from your total grade points for each missed class after the first three misses. You are expected to be in class and seated on time. The class meets daily Monday through Friday from 9:15-10:45.
EXAM DATE MATERIAL* WEIGHT
1 SEE CLASS SCHEDULE 100 POINTS
2 SEE CLASS SCHEDULE 100 POINTS
3 SEE CLASS SCHEDULE 100 POINTS
HOMEWORK 50 POINTS
QUIZZES and Participation 50 POINTS
FINAL EXAM JULY 6, 2007 9:15-10:45 100 POINTS
TOTAL POINTS 500
Students are responsible for reading each chapter and preparing assignments from the text. All assignments are due on the date specified by the course instructor.
Students are expected to attend class on a regular basis and participate in class discussion. They are encouraged to not miss scheduled tests unless seriously ill or for an unavoidable emergency. Make-up tests will be given only for justifiable reasons.
Grades: (unless modified by a curve):
A: 90.0-100% of total possible points (450 - 500),
B: 80.0-89.9% “ “ “ “ (400 – 449)
C: 70.0-79.9% “ “ “ “ (350 – 399)
D: 60.0-69.9% “ “ “ “ (300 – 349)
F: Below 60% “ “ “ “ (299 and below)
Students are expected to conduct themselves in a professional manner in class. Nonprofessional behavior or language will result in the student being dropped from the course. Cell Phones: All cell phones should be turned off during class. No cell phones will be allowed as calculators during tests or exams.
Students are expected to conduct themselves at a high level of academic integrity. Any student found cheating will be assigned a final grade of F for the course and will be reported to the Vice Chancellor for Student Affairs and the dean of his/her college for further disciplinary action.
The homework column lists those problems that must be turned in for grading. Chapter homework is required to be turned in by test time at the first class meeting after the test covering chapter material. Unsatisfactory homework may be reworked but must be turned in before the next class meeting. Homework that is covered on the last regular test will be checked off during the last day of regular classes. It is the student’s responsibility to contact my office concerning any discrepancies. Do not wait until the end of the semester to reconcile any differences. The burden of proof concerning completed homework assignments falls upon the student. Do not throw away any homework until you are sure it has been graded and properly recorded.