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-. Government and Not- for-Profit Accounting- Fourth Edition-Wiley 2007 Michael H. Granof-. Government and Not- for-Profit Accounting- Fourth Edition-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 DATETOPICS 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.

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