ACCTG462

Main Content

Schedule

Lesson 1: Introduction to Financial Reporting for Governmental and Not-for-Profit Entities
Readings:	Textbook Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations (16 pgs) Other Materials Syllabus Lesson 1 content in Canvas Why Governmental Accounting and Financial Reporting Is--And Should Be--Different (37 pgs)
Assignments:	L1 Assignment 1: Readings Quiz L1 Discussion: Intro and Gov Question Connect Chapter 1 SmartBook Connect Chapter 1 Exercises

Lesson 2: Overview of Financial Reporting for State and Local Governments
Readings:	Textbook Chapter 2: Overview of Financial Reporting for State and Local Governments (29 pgs) Other Materials Lesson 2 content in Canvas Optional: Hammond, B., Mead, D., Lemmon, R., (2023). Deferred outflows and inflows of resources in a nutshell, Carr, Riggs & Ingram. (3 pages)
Assignments:	L2 Assignment: City of Salem ACFR L2 Local Government Meeting Approval Connect Chapter 2 SmartBook Connect Chapter 2 Exercises Start Data Skills (due in Lesson 15)

Lesson 3: Modified Accrual Accounting
Readings:	Textbook Chapter 3: Modified Accrual Accounting (20 pgs) Other Materials Lesson 3 content in Canvas
Assignments:	L3 Discussion: ESG Reporting L3 Assignment: Modified Accrual Accounting Connect Chapter 3 SmartBook Connect Chapter 3 Exercises Connect Quiz 1 Connect Orientation Videos: End of Chapter (gave more time to complete) Connect Orientation Videos: LearnSmart (gave more time to complete) Start L7 Assignment: Data Analysis Project (due in Lesson 7) Work on Data Skills (due in Lesson 15)

Lesson 4: Accounting for the General and Special Revenue Funds
Readings:	Textbook Chapter 4: Accounting for the General and Special Revenue Funds (25 pgs) Other Materials Lesson 4 content in Canvas
Assignments:	L4 Assignment: Village of Lake Augusta Connect Chapter 4 SmartBook Connect Chapter 4 Exercises L4: Meet the Professor Verbal Exam Study Opportunity

Lesson 5: Accounting for Other Governmental Fund Types
Readings:	Textbook Chapter 5: Accounting for Other Governmental Fund Types (19 pgs) Other Materials Lesson 5 content in Canvas
Assignments:	Connect Chapter 5 SmartBook Connect Chapter 5 Exercises Connect Quiz 2 Governmental Verbal Exam Work on Data Skills (due in Lesson 15)

Lesson 6: Proprietary Funds
Readings:	Textbook Chapter 6: Proprietary Funds (22 pgs) Other Materials Lesson 6 content in Canvas
Assignments:	L6 Assignment: Village of Boiling Springs L6 Discussion: Rita Crundwell Connect Chapter 6 SmartBook Connect Chapter 6 Exercises Work on Data Skills (due in Lesson 15)

Lesson 7: Fiduciary Funds
Readings:	Textbook Chapter 7: Fiduciary Funds (20 pgs) Other Materials Lesson 7 content in Canvas
Assignments:	L7 Assignment: Data Analysis Project Connect Chapter 7 SmartBook Connect Chapter 7 Exercises Connect Quiz 3 Work on Data Skills (due in Lesson 15)

Lesson 8: Government-wide Statements, Capital Assets, Long-term Debt
Readings:	Textbook Chapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt (32 pgs) Other Materials Lesson 8 content in Canvas
Assignments:	L8 Assignment: Township of Lombardi Midterm Study Opportunity Connect Chapter 8 SmartBook Connect Chapter 8 Exercises Work on Data Skills (due in Lesson 15)

Lesson 9: Advanced Topics for State and Local Governments
Readings:	Textbook Chapter 9: Advanced Topics for State and Local Governments (15 pgs) Other Materials Lesson 9 content in Canvas
Assignments:	Connect Chapter 9 SmartBook Connect Chapter 9 Exercises Governmental Exam Chapter 1-8 (Proctored) Connect Quiz 4 Work on Data Skills (due in Lesson 15)

Lesson 10: Accounting for Private Not-for-Profit Organizations
Readings:	Textbook Chapter 10: Accounting for Private Not-for-Profit Organizations (25 pgs) Other Materials Lesson 10 content in Canvas Optional: Copley, P., Manktelow, L. (2018). Using the New Reporting Requirements for Not-for-Profit Entities, CPA Journal. (2 pages)
Assignments:	L10 Assignment: NFP Girls Education Connect Chapter 10 SmartBook Connect Chapter 10 Exercises Work on Data Skills (due in Lesson 15)

Lesson 11: College and University Accounting
Readings:	Textbook Chapter 11: College and University Accounting (22 pgs) Other Materials Lesson 11 content in Canvas
Assignments:	L11 Assignment 1: Shikellamy College L11 Assignment 2: Split-Interest Agreements Connect Chapter 11 SmartBook Connect Chapter 11 Exercises Connect Quiz 5 Work on Data Skills (due in Lesson 15)

Lesson 12: Accounting for Hospitals and Other Health Care Providers
Readings:	Textbook Chapter 12: Accounting for Hospitals and Other Health Care Providers (17 pgs) Other Materials Lesson 12 content in Canvas
Assignments:	L12 Assignment: Sacred Heart Hospital Connect Chapter 12 SmartBook Connect Chapter 12 Exercises Work on Data Skills (due in Lesson 15)

Lesson 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance, Part 1
Readings:	Textbook Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance (19 pgs) Other Materials Lesson 13 content in Canvas
Assignments:	L13 Local Government Meeting Reflection Paper L13 Assignment: True or False Connect Chapter 13 SmartBook (due in Lesson 14) Start Connect Chapter 13 Exercises (due in Lesson 14) Connect Quiz 6 Work on Data Skills (due in Lesson 15)

Lesson 14: Auditing, Tax-Exempt Organizations, and Evaluating Performance, Part 2
Readings:	Textbook Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance (19 pgs) Other Materials Lesson 14 content in Canvas
Assignments:	Submit Connect Chapter 13 Exercises Submit Connect Chapter 13 SmartBook L14 Assignment: City of Cottonwood Ratios Work on Data Skills (due in Lesson 15)

Lesson 15: Financial Reporting by the Federal Government
Readings:	Textbook Chapter 14: Financial Reporting by the Federal Government (13 pgs) Other Materials Lesson 15 content in Canvas
Assignments:	L15 Assignment: Federal Government Journal Entries Final Exam Study Opportunity Connect Chapter 14 SmartBook Connect Chapter 14 Exercises Connect Quiz 7 Extra credit assignments Submit Data Skills LinkedIn Learning certificates

Final Exam
Readings:	None
Assignments:	Final Exam (Proctored)