ࡱ> LNKq` bjbjqPqP *8:::::::::NVVVV4,N&9&;&;&;&;&;&;&$'h*z_&:  _&::t&t!t!t! ::9&t! 9&t!t!r$T::% qkV!Q%%&&0&_%2*!@*%*:%Xt!&_&_&^!& NNNdNNNNNN:::::: Course Outline Course: Accounting 251 Fund Accounting 3 Credit hours http://skee.mcc.commnet/staff/kelly/ac251.htm Instructor: Mr. John W. Kelly, MBA/CPA 860-512-2628 or email at  HYPERLINK "mailto:jkelly@mcc.commnet.edu" jkelly@mcc.commnet.edu Office Hours: LRCB220 T 5:00 PM - 5:30 PM L134c Th 6:30 PM 7:00 PM Tutor Hours: CLC L134c--M 5:30 PM 6:30 PM, W 5:30 PM 6:30 PM 4. Teaching Schedule: Th 7:00 PM 9:50 PM L233 Course Overview: This course is designed to teach students how accountants working for state, local governments, not-for-profit organizations, and hospitals make journal entries and prepare financial statements using Excel. This course will also integrate the Internet during classroom instruction. Course Objectives: Upon completion of this course, students will be able to complete the accounting cycle using the IBM compatible personal computer. Students should be able to competently perform not-for-profit accounting procedures. Reading Requirements: Engstrom & Copley, Essentials of Accounting for Governmental and Not-for-Profit Organizations, Seventh Edition, McGraw-Hill/Irwin, New York, NY, ISBN 0-07-282037-3. Chapters 1-7, 9, 10, 12, p. 393, 396-398 of Ch. 13. Evaluation and Grading: There will be five exams. The top four exams make up 100% of a students grade. Each exam is worth 100 points. Grades will be assigned using this table: Grading Table A 372 400 pts B+ 348 359 pts C+ 308 319 pts D+ 268 279 pts A- 360- 371 pts B 332 347 pts C 292 307 pts D 252 267 pts B- 320 331 pts C- 280 291 pts D- 240 252 pts F <239 pts Attendance Requirements: Students must take all exams when scheduled. Students should make every effort to attend class. Students are expected to use the web site when not attending class. Withdrawal Policy: You may withdraw from this class and receive a W to 11/1/05. You Must fill out a form provided by the registrar and have me sign it. 11. Audit Policy: During the first week of classes, students must notify their instructor in writing of their intention to audit. 12. Instructional Units: Approximately one week will be spent on each chapter. Date Due* Assignment (Students should practice at home/work or in the MCC Lab what is done in class.) Students are encouraged to read or reference text during classes and exams. 6/07/05-9/1/05 Ch. 1 Introduction, Continuous Problem 1-c, p. 20 Week 1 Review class notes file. 6/14/05-9/8/05 Ch. 2 Financial Reporting for State and Local Governments Week 2 Continuous Problem 2-c, p. 62. Review class notes file. 6/21/05-9/15/05 Exam I, Ch. 1 &2 Week 3 6/28/05-9/22/05 Ch. 3 Budgetary Accounting for General and Special Revenues Funds Week 4 Continuous Problem 3-c, p. 89, Review class notes file. 7/4/05-9/29/05 Ch. 4 Accounting for the General and Special Revenue Funds Week 5 Continuous Problem 4-c, p. 122 Review class notes file. 7/11/05-10/6/05 Exam II, Ch. 3 & 4 Week 6 7/18/05-10/13/05 Ch. 5 Accounting for Other Governmental Fund Types: Capital Projects, Week 7 Debt Service, and Permanent Continuous Problem 5-c, p. 153. Review class notes file. 7/25/05-10/20/05 Ch. 6 Proprietary Funds Continuous Problem 6-c, p. 187 Week 8 Review class notes file. 8/1/05 -10/27/05 Exam III, Ch. 5 & 6 Week 9 8/8/05-11/3/05 Ch. 7 Fiduciary Funds, Interfund Transactions Continuous Problem 7-c, p. 221 Week 10 Review class notes file. 8/15/05 -11/10/05 Ch. 9 Analysis of Governmental Financial Statements Continuous Pr. 9-c, p. 299 Week 11 Review class notes file. 8/22/05-11/17/05 Exam IV, Ch. 7 & 9 Week 12 8/29/05--12/1/05 Ch. 10 Accounting For Not-For-Profit Organizations Pr. 10-12 p. 331 Week 13 Review Class Notes File 9/05/05--12/8/05 Ch. 12 Accounting For Hospitals and Other Health Care Providers Pr. 12-9, p.383 Week 14 Review class notes Read Ch. 13 pages 393-398. 9/12/05--12/15/05 Exam V, Ch. 10 & 12, Ch. 13 tax forms and audit requirements. Week 15 *Schedule is subject to changecheck web site weekly to ensure you are familiar with updates. Two dates appear one for a student with an independent study for summer 2005, the other dates are for the fall 2005 semester. #&',78x  3 4 5 K L x      ! ' ( ) * 3 4 [ v w y ڳڳh\G hqZ~5 h[q5h[q hKt0JjhKtUjhKtU h\G5hJhqZ~h hJ5 hKt5 hKt5>*hKtCN i ; [ \ h < =  ~   & F & Fh^hgdJ & FgdJ$a$y z { | } ~      , . / Z = Q   A } ~  "#3+DSVcgh\ hKt>*hk* h h h hKth h >*h h hKt h h h 5h hqZ~hqZ~ hqZ~hKt hqZ~5 hKt5h\GhKthqZ~h[; H+@VO()*+,- & F.8?:AETNc8'()1:R 7QRSUVXY`fkq"()<ÿÿhLhk*h\Gh hKt5>* hk*5>* h\G5>* h\G5hCh\ hKt5hKt h\5K-./01 QR#uvMNatAgdKt<Ftvwxz|}LNOPQST\ch%&+<ag<@Avwxyz|~hD_hLh\h.hLhk*h\GhKth h9(UAwx!.HZ[aod !-./0134<ABop8MO\w+BXZ[fghjkn hKt5>*h%Uh%#hth) hLhKth\W !"#`fhcde hKt5>*hLAehLh%UhKt def(/ =!"#$% DyK jkelly@mcc.commnet.eduyK <mailto:jkelly@mcc.commnet.edu8@8 Normal_HmH sH tH 8@8 Heading 1$@&58@8 Heading 2$@&5DA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k@(No List 2>@2 Title$a$5>*0U@0 Hyperlink>*B*6J@6 Subtitle$a$5@V@!@ FollowedHyperlink>*B* H2H  Balloon TextCJOJQJ^JaJ8Ni;[\h<=~H+@ V  O   ( ) * + , - . / 0 1 QR#uvMNatAwx!.HZ[aodef00 000 00 00000000 00000 0000 00000 00000000 0000 00c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c000c000c00c0c000c000c00c0c00c0c0c00c0c00c0c000c000c000c000c000c000c00c00c00c0c0cNi;[\<=+@ V  O ( Q#uvMNa0P000 00 0 00%0%0%0%0%0% 0%0%0%0% 0%0%0% 0%0%0%0%0%0%0%0%0% 0%0%0% 0%K01012L0I030I030K030K030I030K030K030I030K030K030I030K030K030I030K030K030K00y < -Ad4KX"g 8g g g )g Zg )g +g d+g |rg +g t)g )g 4)g X@|ZL@`k@@rqk՜.+,D՜.+,X hp   Manchester Community College* z Course Outline Title 8@ _PID_HLINKSAtK!mailto:jkelly@mcc.commnet.edu   !"#$&'()*+,-./0123456789:<=>?@ABDEFGHIJMRoot Entry F+qkOData 1Table%*WordDocument*8SummaryInformation(;DocumentSummaryInformation8CCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q