Course Syllabus

AC556 GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING

COURSE INFORMATION

Course Title: GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING

Credit Hours: 4

Prerequisites: None

COURSE DESCRIPTION

This course examines the financial and managerial accounting concepts peculiar to the planning
and administration of public and quasi-public organizations, such as governmental units,
educational institutions, and charitable organizations. Topics include, but are not limited to,
budgeting, financial reporting, and governmental auditing standards.

LEARNING OUTCOMES

By the end of this course, you should be able to:

AC556-1: Differentiate the accounting framework for specialized organizations.

AC556-2: Evaluate the nature and purpose of fund based accounting.
AC556-3: Explain accounting principles for governmental units and not-for-profit
organizations.
AC556-4: Create financial statements for specialized organizations.

COURSE MATERIALS

For courses with ebooks or digital books, click on the Digital Book module in the Table of
Contents.

If your course has materials that need to be purchased and you have not done so already,
please order the necessary materials.

TEXTBOOK INFORMATION
 MediaType: Physical
Title: Accounting for Governmental & Nonprofit Entities
Edition: 19th (2021)
Author: Lowensohn, Neely and Reck
Publisher: McGraw-Hill
Book ISBN: 9781260809954
Ebook ISBN:

SOFTWARE REQUIREMENTS

The following software requirements are required in this course beyond the ones listed in the
catalog:

No additional technology requirements beyond those in the Purdue Global Catalog.

GRADING CRITERIA/COURSE EVALUATION

Gradebook Unit 1 Unit 2 Unit 3 Unit 4 Unit 5 Unit 6 Total

Discussion 50 50 50 50 50 45 295
Assignments 60 60 60 60 60 60 360
Seminar 15 15 15 45
Quiz 50 50 50 50 50 50 300
Total 175 160 175 160 175 155 1000

PURDUE UNIVERSITY GLOBAL GRADING SCALE

Grade Points Percent Grade Point

A 900-1000 90-100% 4.0
B 800-899 80-89% 3.0
C 700-799 70-79% 2.0
F 0-699 0-69% 0.0

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INSTRUCTOR’S GRADING CRITERIA/TIMETABLE

All course assignments submitted on time will be graded within 5 days of their due date (the
Sunday of the following unit). Late work will be graded within 5 days of the submission date.
Discussion Board grades will be updated each week no later than Sunday of the week following
the unit’s completion.

POLICIES

Students who wish to review current policies (academic appeals, attendance/tardiness, etc.)
should refer to the Policy Information in the current Purdue University Global’s Catalog.

As a student, you work hard to earn your degree. Protect the integrity of your work. Do not
share your assignments, papers, quizzes, tests, etc. with other students. Do not directly or
indirectly share your work by posting it to a third party website. Do not make use of another
student’s work in any academic activity. Unless specifically instructed to work in groups, do not
collaborate with your classmates on assignments or tests. These actions violate the Purdue
University Global Code of Student Conduct policy and, as a result, carry consequences. In
some cases, students who are found in violation of these policies are dismissed from the
University. You can also review the Writing with Integrity document located in Academic Tools in
your course.

If you have questions about these policies, please review these policies in the catalog and
contact your instructor.

ACADEMIC ACCOMMODATIONS - If there are any academic accommodations you feel would be
helpful to you in your classes, please do not hesitate to reach out to Student Accessibility Services
(SAS) for assistance.

Tel: 317-208-1686

Email:[email protected]
Fax:866-422-4773 (Toll Free)
TTY: TTY users may dial 711 from their TTY phone, at no charge, to be connected with a
Telecommunications Relay Services (TRS) operator who will assist with the call.

Accommodations cannot be granted retroactively and you are required to submit supporting
documentation needed to process the request.

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COURSE SPECIFIC POLICIES

Not Applicable

LATE POLICY

You are expected to submit all assignments and projects by the end of the unit.

Students may turn in late work up to two weeks after the assignment due date. After that time,
a zero will be assigned for each assignment. Ten percent of the assignment value will be
deducted after the assignment is graded for each week that an assignment is late. For example,
suppose your assignment worth 100 points is due on Tuesday and you submit it on Wednesday.
In that case, 10 points will be deducted after it is graded. If you submit it two weeks late, there
will be a reduction of 20% from the original assignment value after the assignment is graded.

All late work must be submitted by Sunday of the last unit. No late work will be accepted after
this without an Incomplete Grade approval.

Certain course activities may not be eligible for late submission. These include, but are not
limited to discussions, seminars, quizzes, labs, exams, and clinical activities.

Extenuating circumstances can interfere with timely submission of your work. Be sure to
communicate with your professor and your Student Advisor immediately if you will be late with a
submission.

Your professor will determine whether an exception to the Purdue Global Late Policy is
appropriate. Your professor may also require you to provide documentation of the reason.
Suppose your professor determines that an extension is warranted. In that case, your professor
will provide you with the expectations for your submission or assignment in writing.

Extenuating circumstances include, but are not limited to, personal/family member
hospitalization, family member death, a severe weather event, a natural disaster, and an active
military assignment that prevents internet connectivity. Computer-related issues, Internet
connectivity, and account blocks are generally not considered extenuating circumstances.

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TUTORING

Tutoring and many other resources are available in the Academic Success Center section of the
My Studies tab on the Purdue Global Campus home page. You can also find a link in the
Academic Tools within your course.

The Academic Success Center offers:

• Writing help and APA resources

• Math help and resources
• Business help and resources
• Science help and resources
• Information technology help, webinars, and resources.

ASSIGNMENTS

The course content is outlined within each unit, and a calendar is accessible in each course.

A description of all Assignments to be completed can be found under each of the course units.

Assignments/Projects are due Tuesday 11:59 p.m. EST of their assigned unit.

Unless otherwise stated, all written work, including citations, must be completed in accordance
with the current edition of the Publication Manual of the American Psychological Association
(APA style).

Honor Code – Graduate School of Business and Information Technology

Before completing and submitting assignments, all students should be familiar with and
adhere to the honor code.

SEMINARS

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Seminars provide you with an opportunity to converse with your instructor and peers, and to
resolve questions about the course. Your instructor will provide specific guidelines to save you
valuable time and effort and support your course success. You must either attend the live
Seminar or complete the alternative assignment to earn points. Seminar Rubrics are located in
the Grading Rubrics section of Course Resources.

Seminar topics and pre-work, if applicable, can be found in Course Resources.

Option 1- Attend Seminar:

Throughout your program, you will be asked to attend various Seminars. Seminars take place at
designated times in specific units. Your instructor will give details about the Seminar during the
first week of the course. Please review your Course Announcements and emails.

Suppose you are unable to attend the Seminar. In that case, you must review the archived
recording and complete the alternative assignment by the unit's end.

Option 2- Alternative Assignment: Reflective Assignment

While listening to this week’s archived Seminar, complete a reflective document. You may write
the assignment in a bulleted list format OR paragraph format. APA style is not required.

Please include:

• The main topics discussed

• Sub-topics and/or subsequent classroom discussion

• Points you found of interest

• Any additional reflections or suggestions.

DISCUSSION BOARDS

A description of all discussion topics can be found under each of the units in the course.

Discussion Participation:
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Each week, students must post messages to their colleagues and the instructor responding to
discussion topics and research field trips. Discussion Board participation will be graded based
on both level of activity and quality of interaction. Your active and thoughtful participation will
weigh heaviest in the determination of your participation grade.

• Post a minimum of three posts per discussion topic - one initial response and two replies
to your classmates.
• Posting on a minimum of three different days, for example, Wednesday, Friday, and
Monday.
• The first post must be made by Saturday at 11:59 p.m. ET.

Theory into practice discussions, distinguished video and discussions, and web field trip
discussions will be evaluated using the Discussion Board Grading Rubric.

RUBRICS

A rubric is a tool used by your instructor to determine your performance on assessments

(assignments, discussions, Seminars, etc.) throughout your course. The rubric lists the criteria
for the assessment on which you will be graded. You should follow the rubric, so you
understand what is expected of you in each assignment. Following the rubric will help ensure
you do not lose points unnecessarily on any graded item.

Assignments: Rubrics for all assignments and projects can be found in the unit in which the
assignment is presented.

Seminars: Each response will be graded individually and posted to the Gradebook using the
Grading Rubrics found under Course Resources.

Discussion Boards: A discussion grade will be posted to the Gradebook for each unit. Please
find your Discussion Board Rubrics under Course Resources.

NETIQUETTE

Interactions in an online classroom can be in written form as well as in audio or video. Your
comfort level with expressing ideas and feelings in writing will add to your success in an online
course. The ability to write is necessary, but you also need to understand what is considered
appropriate when communicating online.
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The word "netiquette" is short for "Internet etiquette." Rules of netiquette have grown organically
with the growth of the Internet to help users act responsibly when they access or transmit
information online. As a student, you should be aware of the common rules of netiquette for the
web and employ a communication style that follows these guidelines.

• Wait to respond to a message that upsets you and be careful of what you say and how
you say it.
• Be considerate. Rude or threatening language, inflammatory assertions (often referred
to as "flaming"), personal attacks, and other inappropriate communication will not be
tolerated.
• Never post a message that is in all capital letters — it comes across to the reader as
SHOUTING! Use boldface and italics sparingly, as they can denote sarcasm.
• Keep messages short and to the point.
• Always practice good grammar, punctuation, and composition. This shows that you have
taken the time to craft your response and that you respect your classmates' work.
• Keep in mind that Discussion Boards are meant to be constructive exchanges, and it is
important to respect those views that are different from yours.
• Be respectful and treat everyone as you would want to be treated yourself.
• Use spell check before sending a written message

Using a webcam in an online meeting room requires thought and consideration for the
netiquette environment. Keep your surroundings free of clutter and distraction. Do not allow
others in your setting to enter the webcam view. Be sure your attire and background are
appropriate for a classroom setting. If in doubt, turn off your camera. When using a microphone
be mindful of your mute button - stay on mute until it is an appropriate time to speak - then
enable your mute button again when you have finished sharing. Also, be mindful of how you
reply to differing opinions or course content that you may not agree with. Feel free to express
your views and ask questions in a calm and respectful way.

You should also review and refer to the section on Responsible Use of University Technology
contained in the most recent Purdue Global Catalog.

OTHER POLICIES

Not applicable

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Note: This syllabus is subject to change during this term/session or in future terms/sessions.
This syllabus was published for course content as of 2201E. (E-Track terms are 12 weeks in
length and consist of two 6-week sessions)

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