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?

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