government and not-for- profit accounting ibrahim sammour
TRANSCRIPT
Government and Not-for-Profit Accounting
Ibrahim Sammour
Introduction
The Government and
Not-for-Profit Accounting is……….
Students completing this course will have acquired a basic understanding of
the The Government and
Not-for-Profit Accounting .
Course Overview
This course is a study of the nature
of government accounting rules and
accounting bases used, and their
relationship to financial accounting.
The course deals with the nature of
the state budget, and indexed,
Course Objectives
and the stages of preparation and
methods of estimating income and
expenses and the implementation
of the general budget as well as to
study the stages of internal
control procedures in the control
of receipts,.
Course Objectives
disbursements, and debt owed to
the Government, and the books and
accounting entries and the stages
of external controls that are both
through the Ministry of Finance and
the Office of Accounting.
Course Textbook(s)
Michael H. Granof- Michael H. Granof- . Government and . Government and Not-for-Profit Accounting- Fourth Not-for-Profit Accounting- Fourth
EditionEdition-Wiley 2007-Wiley 2007
Grades
Mid-term Examination 20%
Pop Quizzes 5%
Assignments 5%
Attendance 5% Term Report 5%
Final Examination 60%
Attendance
You are expected to attend all class sessions, arrive on time,
and complete reading lecture prior to class.
Attendance sheets will be circulated when appropriate.
Attendance is vitally important for successful completion of
the course.
You are responsible for material covered in class.
Schedule Of Topics
DATE TOPICS
Week 1 Syllabus
Week 2 Ch1-The Government and Not-for-Profit Environment
Week 3 ch2-FUND ACCOUNTING
Week 4 Ch3-Issues of Budgeting and Control
Week 5 ch4-Recognizing Revenues in Governmental Funds
Week 6 Mid-Term Exam
Week 7 Ch5-Recognizing Expenditures in Governmental Funds
Week 8 ch6-Accounting for Capital Projects and Debt Service
Week 9 ch-7 Long - Term Obligations
Week 10 Ch8- Issues of Reporting, Disclosure, and Financial Analysis
Week 11 FINAL EXAM
Mid-Term Examination
Mostly short discussion questions to test your
conceptual knowledge of the material we have
covered to date. If you do all of the assigned
homework readings and participate in class, this
examination will not be difficult.
Report
You will be required to choose a relevant financial topic that is of interest to
you, and prepare a 20 Page term report.
This means that you must deliver 20 pages of well researched material, and
that include the Introduction, Abstract, Conclusion and Bibliography.
Please choose your topic by the end of the 6th week of class.
Report Includes:
Why you chose the topic.
Why it is of importance in the management arena.
This is your chance to show your research, analytical, organizational, and
written skills. Start early and don't procrastinate !!!
Final Examination
By this time you should be familiar with many new
terms and concepts along with developing your
own ideas about the subject of Banking Systems
(your term report should have helped greatly to
increase your conceptual knowledge).
The final exam will test your understanding of the
readings as well as the management concepts that
we have covered in class.
Questions?
?