Course AIM 6365 501 10179 Governmental and Nonprofit Accounting

Professor Liliana Hickman-Riggs, CPA CITP CMA CIA CFE FCPA DABFA MS
Term Spring 2009
Meetings Friday 6:30-9:15 pm SOM 1.217

Professor’s Contact Information

Office Phone 214 378-5400 (# to call for a timely answer)
Other Phone 972 883-5903
Office Location SOM 4.228
Email Address liliana.hickman-riggs@utdallas.edu and liliana@accounting.net
Tuesday 4:30 - 5:30 PM
Office Hours Thursday 4:30 – 6:45 PM
Friday 4:30 - 6:15 PM or by appointment
Other Information TA’s e-mail: chris.holsonback@student.utdallas.edu

General Course Information

Course AIM 6365 Governmental and Nonprofit Entities is a challenging and difficult course that
Description can vastly add to your knowledge. You must devote adequate preparation time in order to
complete the course successfully. If you are having difficulty with the topics presented, please
see me and or the TA at the earliest opportunity. All efforts will be made to cover each chapter
in a detailed manner. Because of the quantity of the material to be covered, an in depth study
of each chapter cannot be realistically achieved. It is therefore the responsibility of each
student to study any portions not covered in class

The Governmental Nonprofit portion on the CPA exam is worth 25+ points on the Financial
Accounting and Reporting section and 6-7 points on the Audit section. This class will provide
you a remarkable hedge over the other candidates.

Learning To enhance critical thinking.

Outcomes To achieve a thorough understanding of the basic concepts, philosophy, standards, procedures
and practices of the public accounting profession’s reporting obligations and responsibilities.
To understand and appreciate how the basic concepts, philosophy, standards, procedures and
practices of the public accounting profession affect the various stakeholders who rely or may
rely on general purpose financial statements and/or other financial or non-financial
information that has been reported on by professional accountants.

Required Wilson, Kattelus, Reck, Accounting for Governmental and Nonprofit Entities 14th Edition,
Texts & Irwin McGraw-Hill ISBN # 0-07-326892-5 www.mhhe.com/wilson14e
Materials
Resources The textbook for this course provides a wealth of material. However, the universe of
Governmental and Non Profit Accounting information is much greater than what you will find
in the text. Much of it is available through UTD’s online library database, as well as through
the rest of the Internet. The publisher also has excellent tools and information available in the
Online Resource Center which should be part of your academic experience.

On WebCT I have posted power point presentations for each chapter available to you at your
discretion. I do not use PP during the class but if you find them useful they are there for you. I
have also posted solutions for the exercises for each chapter so that you can check the
correctness of your work.

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Assignments & Academic Calendar Spring 2009
Chapters and timelines are subject to change at the discretion of the Professor. Stay informed! Be Prepared
Month Day Subject Matter Suggested Homework
(not graded)
Jan. 16 Introduction of the course Every question, exercise, problem in
each chapter covered in the course is
useful. Do as many as you can. The
solution are posted on web-CT

23 Chapter 1 General view Glossary, all MC, all exercises

Chapter 2 Principals of Accounting for State and Local Gov’t

30 Chapter 3 General fund, Operating & budgetary accounting Glossary, all MC, all exercises

Feb. 6 Chapter 4 Operating activities Glossary, all MC, all exercises

13 Chapter 5 Special Revenue and Capital Assets, Capital Project fund Glossary, all MC, all exercises
Chapter 6 Debt Service Fund

20 Examination 1: Chapters 1-6

Please bring SCANTRON Form 882-E
27 Chapter 7 Internal Service & Enterprise fund Glossary, all MC, all exercises

March 6 Chapter 8 Fiduciary funds Glossary, all MC, all exercises

13 Chapter 9 Financial Reports Glossary, all MC, all exercises

20 Spring Break Glossary, all MC, all exercises

******* 27 Chapter 10 Performance Analysis Glossary, all MC, all exercises

Chapter 11 Audits of Governmental
Chapter 12 Reporting for Federal Government
Chapter 13 Budgeting and Costing

April 3 Examination 2: Chapters 7-11

Please bring SCANTRON Form 882-E
10 Chapter 14 Not for Profit Organizations Glossary, all MC, all exercises

17 Chapter 14 Not for Profit Organizations (Continued) Glossary, all MC, all exercises

24 Chapter 15 NFP Organizations Regulatory Taxation Glossary, all MC, all exercises
Chapter 16 Colleges, Universities
Chapter 17 Health Care Organizations

May 1 Examination 3: Chapters 14-17

Please bring SCANTRON Form 882-E

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Course Policies
Grading (credit) A = 270, B = 240, C = 210
Criteria
Three closed book, closed note examinations:
Examination 1 100
Examination 2 100
Final Examination* 100
Total possible points from requirements 300

*Optional comprehensive exam will be available

Examinations There will be three closed book, closed notes examinations, each covering the
corresponding chapters in the schedule. Exam dates are firm. Each test is comprised of
about 10 multiple choice or matching questions per chapter (or a combination of the
two). Please bring a SCANTRON form 882-E at each examination. You are allowed
to write on the tests, but no scratch paper is allowed in the exam.

Your grade will be available on WEB-CT as soon as possible after the examination.

Announcements will be made during the test to inform you of the time remaining. If you
would like to keep track of time yourself please bring a watch as no cell phones or
electronic devices, other than a calculator, will be allowed.

An optional comprehensive final covering chapters13 through 21 will be available as an

alternative final exam. The comprehensive final will cover the same topics of prior
exams as well the new ones for the last test, but will have different questions than
previously tested. The comprehensive final will count as your final exam grade and also
will replace your lowest test grade. In the event that the comprehensive final score is
lower than your lowest test grade the first score remains as is and the comprehensive
score will be the score for test 3.
Make-up Exams No make-up exams. If there is an emergency, please let me know as soon as possible.
Extra Credit No extra credit
Late Work Late work is accepted but points are not awarded.
Class Required at all classes.
Attendance
Electronic The use of electronic devices in class (except for calculators) is prohibited.
Devices
One Sheets The amount you learn depends on how carefully you read it and how well you analyze
everything in this course. Read and come to class ready to contribute to explanations, just
as though you were preparing for a (worthwhile) meeting at work. At the completion of
the chapter you are in possession of the material covered. To retain as much as possible,
this is the best time to prepare the “one-sheet”. Here are the rules:
1) Use only one sheet of paper—
2) Give it a title: Bonds (example)
3) Divide the sheet into 3 parts (do not have to be equal)
--Content: describe the bonds in theory—their essence quick and to the point
-- Major issues: sales, present value, contra accounts, amortization, issue costs,
conversion, retirement, issue with warrants, exchange
-- Impact on the financial statements
bondholders (not stockholders) interest (not dividends), leverage (not capitalization)
creditors (not partners)
You must be able to say it in one sheet: revise until all superfluous material has been
eliminated.
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WebCT No matter what your experience with WebCT is, UTD’s Information Resources
department has a wonderful site. The site includes short video tutorials for nearly all
functions in WebCT, as well as solutions to many issues. The website can be found at
http://www.utdallas.edu/elearninghelp

Certain features such as mail and the discussion boards have been disabled in this course.
Only e-mail sent to the e-mail addresses listed in the syllabus will be received.
Student The University of Texas System and The University of Texas at Dallas have rules and
Conduct and regulations for the orderly and efficient conduct of their business. It is the responsibility of
Discipline each student and each student organization to be knowledgeable about the rules and
regulations which govern student conduct and activities. General information on student
conduct and discipline is contained in the UTD printed publication, A to Z Guide, which is
provided to all registered students each academic year.

The University of Texas at Dallas administers student discipline within the procedures of
recognized and established due process. Procedures are defined and described in the Rules
and Regulations, Series 50000, Board of Regents, The University of Texas System, and in
Title V, Rules on Student Services and Activities of the university’s Handbook of Operating
Procedures. Copies of these rules and regulations are available to students in the Office of
the Dean of Students, where staff members are available to assist students in interpreting the
rules and regulations (SU 1.602, 972/883-6391) and online at
http://www.utdallas.edu/judicialaffairs/UTDJudicialAffairs-HOPV.html

A student at the university neither loses the rights nor escapes the responsibilities of
citizenship. He or she is expected to obey federal, state, and local laws as well as the
Regents’ Rules, university regulations, and administrative rules. Students are subject to
discipline for violating the standards of conduct whether such conduct takes place on or off
campus, or whether civil or criminal penalties are also imposed for such conduct.
Academic The faculty expects from its students a high level of responsibility and academic honesty.
Integrity Because the value of an academic degree depends upon the absolute integrity of the work
done by the student for that degree, it is imperative that a student demonstrate a high
standard of individual honor in his or her scholastic work.

Scholastic Dishonesty, any student who commits an act of scholastic dishonesty is subject to
discipline. Scholastic dishonesty includes but is not limited to cheating, plagiarism,
collusion, the submission for credit of any work or materials that are attributable in whole or
in part to another person, taking an examination for another person, any act designed to give
unfair advantage to a student or the attempt to commit such acts.

Plagiarism, especially from the web, from portions of papers for other classes, and from any
other source is unacceptable and will be dealt with under the university’s policy on
plagiarism (see general catalog for details). This course will use the resources of
turnitin.com, which searches the web for possible plagiarism and is over 90% effective.
Copyright Notice The copyright law of the United States (Title 17, United States Code) governs the making of
photocopies or other reproductions of copyrighted materials, including music and software.
Copying, displaying, reproducing, or distributing copyrighted works may infringe the
copyright owner’s rights and such infringement is subject to appropriate disciplinary action
as well as criminal penalties provided by federal law. Usage of such material is only
appropriate when that usage constitutes “fair use” under the Copyright Act. As a UT Dallas
student, you are required to follow the institution’s copyright policy (Policy Memorandum
84-I.3-46). For more information about the fair use exemption, see
http://www.utsystem.edu/ogc/intellectualproperty/copypol2.htm
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Email Use The University of Texas at Dallas recognizes the value and efficiency of communication
between faculty/staff and students through electronic mail. At the same time, email raises
some issues concerning security and the identity of each individual in an email exchange.
The university encourages all official student email correspondence be sent only to a
student’s U.T. Dallas email address and that faculty and staff consider email from students
official only if it originates from a UTD student account. This allows the university to
maintain a high degree of confidence in the identity of all individual corresponding and the
security of the transmitted information. UTD furnishes each student with a free email
account that is to be used in all communication with university personnel. The Department of
Information Resources at U.T. Dallas provides a method for students to have their U.T.
Dallas mail forwarded to other accounts.

Withdrawal The administration of this institution has set deadlines for withdrawal of any college-
from Class level courses. These dates and times are published in that semester's course catalog.
Administration procedures must be followed. It is the student's responsibility to
handle withdrawal requirements from any class. I cannot drop or withdraw any
student. You must do the proper paperwork to ensure that you will not receive a final
grade of "F" in a course if you choose not to attend the class once you are enrolled. Last
day to drop the course with a "W": April, 7 2009

Student Procedures for student grievances are found in Title V, Rules on Student Services and
Grievance Activities, of the university’s Handbook of Operating Procedures.
Procedures
In attempting to resolve any student grievance regarding grades, evaluations, or other
fulfillments of academic responsibility, it is the obligation of the student first to make a
serious effort to resolve the matter with the instructor, supervisor, administrator, or
committee with whom the grievance originates (hereafter called “the respondent”).
Individual faculty members retain primary responsibility for assigning grades and
evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in
writing to the respondent with a copy of the respondent’s School Dean. If the matter is not
resolved by the written response provided by the respondent, the student may submit a
written appeal to the School Dean. If the grievance is not resolved by the School Dean’s
decision, the student may make a written appeal to the Dean of Graduate or Undergraduate
Education, and the deal will appoint and convene an Academic Appeals Panel. The decision
of the Academic Appeals Panel is final. The results of the academic appeals process will be
distributed to all involved parties.

Copies of these rules and regulations are available to students in the Office of the Dean of
Students, where staff members are available to assist students in interpreting the rules and
regulations.
Incomplete As per university policy, incomplete grades will be granted only for work unavoidably
Grades missed at the semester’s end and only if 70% of the course work has been completed.
An incomplete grade must be resolved within eight (8) weeks from the first day of the
subsequent long semester. If the required work to complete the course and to remove the
incomplete grade is not submitted by the specified deadline, the incomplete grade is
changed automatically to a grade of F. You must do the proper paperwork timely to
ensure that it is approved by me so that you will not receive a final grade of "F" in the
course.

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Disability The goal of Disability Services is to provide students with disabilities educational
Services opportunities equal to those of their non-disabled peers. Disability Services is located in
room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30
p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m.

The contact information for the Office of Disability Services is:

The University of Texas at Dallas, SU 22
PO Box 830688
Richardson, Texas 75083-0688
(972) 883-2098 (voice or TTY)
disabilityservice@utdallas.edu

If you anticipate issues related to the format or requirements of this course, please meet with
the Coordinator of Disability Services. The Coordinator is available to discuss ways to
ensure your full participation in the course. If you determine that formal, disability-related
accommodations are necessary, it is very important that you be registered with Disability
Services to notify them of your eligibility for reasonable accommodations. Disability
Services can then plan how best to coordinate your accommodations.

It is the student’s responsibility to notify his or her professors of the need for such an
accommodation. Disability Services provides students with letters to present to faculty
members to verify that the student has a disability and needs accommodations. Individuals
requiring special accommodation should contact the professor after class or during office
hours.
Religious The University of Texas at Dallas will excuse a student from class or other required activities
Holy Days for the travel to and observance of a religious holy day for a religion whose places of
worship are exempt from property tax under Section 11.20, Tax Code, Texas Code
Annotated.

The student is encouraged to notify the instructor or activity sponsor as soon as possible
regarding the absence, preferably in advance of the assignment. The student, so excused,
will be allowed to take the exam or complete the assignment within a reasonable time after
the absence: a period equal to the length of the absence, up to a maximum of one week. A
student who notifies the instructor and completes any missed exam or assignment may not be
penalized for the absence. A student who fails to complete the exam or assignment within the
prescribed period may receive a failing grade for that exam or assignment.

If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of
observing a religious holy day] or if there is similar disagreement about whether the student
has been given a reasonable time to complete any missed assignments or examinations,
either the student or the instructor may request a ruling from the chief executive officer of the
institution, or his or her designee. The chief executive officer or designee must take into
account the legislative intent of TEC 51.911(b), and the student and instructor will abide by
the decision of the chief executive officer or designee.
Off-Campus Off-campus, out-of-state, and foreign instruction and activities are subject to state law
Instruction and and University policies and procedures regarding travel and risk-related activities.
Course Information regarding these rules and regulations may be found at
Activities http://www.utdallas.edu/BusinessAffairs/Travel_Risk_Activities.htm. Additional
information is available from the office of the school dean.

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Strategies For To further ensure your success, I suggest you follow these strategies:
Success: There is no special secret to succeeding in this course. Most students who are committed
to the “5 Ps” have little trouble:

• Preparation. Do the assigned readings so that the class explanation will mean more.
Apply your knowledge to problem solving, the more you solve, the better you learn.
Preparation is success.
• Presence. If you are not present, then you cannot learn and you cannot add your
expertise to the group explanation. Exchange contact data with a classmate so that if
you miss a class you stay informed.
• Promptness.
• Participation. Each student’s learning is best facilitated by regular participation. Each
student is responsible for sharing his or her understanding and judgment with the
class to advance the group’s collective skills and knowledge.
• Practice. Do enough exercises to turn the “theoretical information” into “practical
skills”
• Re-do homework, to become proficient. Copying solutions ≠ working problems.
Analyze and learn from your mistakes. Failure is a great way to learn.
• “Read the English!” If you understand the question you will solve the problem.

Assignments: Text chapter assignments are indicated on the attached schedule. Chapter reading should
be completed in a timely manner. Work as many of the problems, cases and exercises as
you can to better understand the material.
Although many of the exercises and problems will be used to illustrate major points
during the class lectures, the ultimate responsibility rests with you.
Method of The theory and philosophy of accounting for Governmental and Nonprofit entities will
Presentation: be presented through lectures, handouts and overhead transparencies as needed. The
student’s participation is essential.

Be very prepared for class. Preparation requires that you read the assigned materials and
work through the examples in the readings.

In my experience, the most effective way for adults to learn about Governmental and
Non Profit issues and develop related skills is through experiential learning.
Accordingly, a major emphasis of this course will involve exercises, decision-making,
problem-solving and collaborative learning.

The assignments are designed to provide the individual learner with opportunities to
develop greater awareness of the decision-making process and to enhance skills needed
in this environment. Confucius best captures the specific contribution of the experiential
exercises to the overall development of the learner’s capabilities in this statement:

I HEAR AND I FORGET, I SEE AND I REMEMBER, I DO AND I UNDERSTAND

The text and reading materials are intended to provide each student with knowledge of
and practice relating to current theories, concepts, models, and tools. This information
and these skills can assist the student in developing an ability to design effective problem
solutions. It is assumed that you have thoroughly read and worked through the examples
prior to the class sessions. The knowledge and skills gained are cumulative. The student
is expected to utilize all previously learned material in any particular analysis.

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 Case-Study/Project Method. Case studies/Project in this course reinforces the practitioner
approach. Some of the thinking and writing you will be asked to do in this course is
centered on actual or imaginary cases. Case studies challenge you to apply theories to
explain events, and at the same time test the effectiveness of the theories and
methodologies. In this course, which is a training ground for the study of Governmental
and Nonprofit Accounting, you will be given a project, paper and problems with most of
the following features:

There is a problem/situation, in a well-described setting. The problem always has a

history and presents the reader with questions such as "What should be done now?
Which journal entry is needed? Which set of books should be used?" The reader is asked
to analyze and evaluate the situation as fully as possible and take a course of action.

Sometimes, you are being asked to imagine yourself as an actor on the organizational
stage, not just an observer. Ultimately, learning that does not result in action is wasted.
The whole point of learning about Governmental and Nonprofit Accounting is to equip
you with the knowledge and skills to apply effectively even though additional learning
will be required.

The amount you learn depends on how carefully you read it and how well you analyze
everything in this course. Read and come to class ready to contribute to explanations, just
as though you were preparing for a (worthwhile) meeting at work. Don’t be passive.
Don’t expect somebody else in the class to do the analysis or come up with that great
solution to the problems.

Course Objectives:
Learning Goals/Objectives
“What is it that you want your students to get
from this class?”
Broad general objectives:
Explain the characteristics that distinguish
governmental and not-for-profit entities from for
profit entities. Identify the authoritative bodies
responsible for setting financial reporting
standards for state and local governments, the
federal government, and not-for-profit entities.
Contrast and compare the objectives of financial
reporting for each group, explain the different
objectives, measurement focus, and basis of
accounting of the government-wide financial
statements and fund financial statements of state
and local governments. Identify why analysis of
financial performance of governmental and not-
for-profit entities differs from that of for-profit
entities.
Distinguish and describe key financial
performance concepts, such as: Financial
position, Financial condition and Economic
condition.
Learning Outcome/Assessment
“How will you assess the stated learning objective?”
1) Test questions that require the students to multiple
choices and word problems and numerical problems
covering the identified outcomes.
2) Oral communications. Students are expected to come
to class prepared and to participate in small-group and
full-class discussions of text material and homework
assignments. These discussions will allow students to
demonstrate skills in interpersonal communication and
the following knowledge related performance skills:
acquisition, comprehension, application, analysis, and
evaluation.
3) Effective utilization of information and technology for
business decisions will be emphasized in many of the
homework and in-class assignments. Students are
required to use Word and Excel for their homework
assignments through WebCT therefore demonstrating
thinking skills, proficiency skills, technologies skills,
problem-solving skills.

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Distinguish between Revenues and Other
Financing Sources and between Expenditures
and Other Financing Uses.
Understand Governmental Operating Statement
Accounts and Budgetary Accounting. Explain
how operating revenues and expenses related to
governmental activities are classified and
reported in the government-wide F/S
Realize how revenues and expenditures are
classified in the General Fund and how
budgetary accounting contributes to achieving
budgetary control. Proficient in Recording the
annual budget, Accounting for revenues for
encumbrances and expenditures.
Reconciling GAAP and budgetary amounts
at the fund level for goods encumbered in the
prior year. Explain interim balance sheets and
budgetary comparison schedules and Account for
exchange transactions.
Understand the difference between the Enterprise
fund and Fiduciary, Agency and Trust Funds and
Pension trust fund.
Understand the key concepts and terms used in
describing the governmental reporting entity as
required by GASB 34. Isolate criteria used to
determine whether a potential component unit
should be included in the reporting entity, and
the manner of reporting component units
Identify and describe the contents of a
Comprehensive Annual Financial Report
(CAFR).
Proficient in understanding the components of
GASB 34 model integrated accounting and
financial reporting:
• The reporting entity
• Government-wide financial statements
• Fund financial statements
• Major fund reporting
• Types of funds in each fund category and
characteristics of each fund type
Recognize typical operating transactions for
governmental activities and prepare appropriate
journal entries at both the government-wide and
fund level.
1) Test questions that require the students to multiple
choices and word problems and numerical problems
covering the identified outcomes.
2) Oral communications. Students are expected to come
to class prepared and to participate in small-group and
full-class discussions of text material and homework
assignments. These discussions will allow students to
demonstrate skills in interpersonal communication and
the following knowledge related performance skills:
acquisition, comprehension, application, analysis, and
evaluation.
3) Effective utilization of information and technology for
business decisions will be emphasized in many of the
homework and in-class assignments. Students are
required to use Word and Excel for their homework
assignments through WebCT therefore demonstrating
thinking skills, proficiency skills, technologies skills,
problem-solving skills.
1). 1) Test questions that require the students to
recognize, compare and contrast the two broad categories
–basic skills.
1) Test questions about details relationship between fund
accounting and GASB 34 integrated model.
2) Test questions about the reconciliations that must take
place to “roll up the funds financials into the integrated
approach.
3) Prepare a paper to demonstrate effective
understanding through effective using their knowledge
and reasoning skills in evaluating a Comprehensive
Annual Financial Report of a city of their choice.
The premise is simple: the student has won an imaginary
lottery: $1,000,000. Would they invest it in the city
under analysis? Each student is required to write about
the strength of the city chosen and conclusions reached.
The conclusions, in the form of a paper, must be easy to
understand, and supported by reasonable evidence (ratio
growth, etc.) The objective is to demonstrate critical
thinking skills, proficiency skills, technologies skills,
problem-solving skills, analysis skills.
Quantitative reasoning: Some of the homework
assignments are designed to enhance competency in this
area. Quantity reasoning is tested on exams and in-class
activities, and by utilizing relevant information
appropriately.
The course project will also require critical thinking
9

Understand Auditing of Governmental and Not-
for-Profit Organizations.
Explain the essential characteristics of financial
audits by independent CPAs using
generally accepted auditing standards (GAAS),
the audit reports that can be rendered, the
contents of an unqualified and qualified audit
report. Explain what is meant by generally
accepted government auditing standards
(GAGAS), and why GAGAS are much broader
and detailed than GAAS.
Explain the characteristics of a Single Audit Act
(SAA), including the purpose, which entities
must have a single audit what auditing work is
required, what reports must be rendered, when
and to whom.
Account for Not-for-Profit Organizations
Distinguish not-for-profit organizations (NPOs)
from entities in the governmental/commercial
sectors of the U. S. economy
Identity the authoritative standard-setting body
for establishing GAAP for NPOs
Explain financial reporting and accounting for
NPOs.
Identify the unique accounting issues of
financially interrelated organizations. Prepare
financial statements using SFAS No. 116 and
117
Account for Colleges and Universities
Distinguish between generally accepted
accounting principles for public and
private colleges and universities
Describe financial reporting for colleges and
Universities governmentally owned. Discuss
accounting and reporting issues for all colleges
and universities.
Journalize transactions for governmentally
owned colleges and universities following
GASB Statement No 35.
Prepare financial statements for governmentally
owned colleges and universities following
GASB 35. Prepare financial statements for
private colleges and universities following SFAS
No. 117
Account for Health Care Organizations
skills.
Students will be expected to demonstrate quantitative
reasoning skills in the computerized course project, “The
City of Smithville” through differentiating between
relevant and irrelevant information.
On a written exam students will respond to multiple
choice, problem and essay questions covering the
identified outcomes
Test essay questions of real-world situations where the
students can demonstrate appropriate thinking skills,
reasoning skills, and recognition skills to identify the
differences and similarities between the GAAS, GAGAS
and SAA audits being performed.
1) Test questions that require the students to multiple
choices and word problems and numerical problems
covering the identified outcomes.
2) Oral communications. Students are expected to come
to class prepared and to participate in small-group and
full-class discussions of text material and homework
assignments. These discussions will allow students to
demonstrate skills in interpersonal communication and
the following knowledge related performance skills:
acquisition, comprehension, application, analysis, and
evaluation.
3) Effective utilization of information and technology for
business decisions will be emphasized in many of the
homework and in-class assignments. Students are
required to use Word and Excel for their homework
assignments through WebCT therefore demonstrating
thinking skills, proficiency skills, technologies skills,
problem-solving skills.
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Describe different organizational forms for
providing health care services. Identify the
authoritative accounting literature that governs
health care entities
Describe financial reporting for health care
organizations. Explain unique accounting and
measurement issues in health care
organizations including accounting for revenues,
assets, expenses, and liabilities.
Awareness of the basic financial statements for
governmental health care providers

I am looking forward to meeting you and to get to know each of you during the upcoming semester.
Thank you for choosing my class.

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