ACTG 430 - GOVT-NOT FOR PROFIT

An introduction to accounting and financial reporting for governmental and not-for-profit organizations.

Prerequisite: Actg 382

Credit Hours: 2

COURSE ADMINISTRATION
Instructor: Nancy Young-Oliver, CPA, CISA, CFE
Office: None but Available to meet before or after class by appointment. Please email or call to schedule an appointment.
Phone: 503-724-4422 (Cell)
Email: youngn@pdx.edu

Text: Essentials of Accounting for Governmental and Not-for-Profit Organizations;

13Th Edition; Paul A. Copley. ISBN 978-1-260-03006-8

Days: Monday Time: 5:30 – 7:50 Location: KMC 180 – SUBJECT TO CHANGE

Letter Percentage Activity Grade %

Grading Scale A 90-100 Homework/Quiz 60%
B 80-89 Mid-Term 10%
C 70-79 Final 20%
D 60-69 Attendance* 10%
F < 60 *-5% for missed class 100%

Grades will be based on a weighted average of homework, quizzes, mid-term and the final exam. The quizzes and final exam
may consist of multiple choice and/or true/false questions based primarily on the homework assignments, and complemented
from lecture notes. It is expected that you complete homework assignments on time, come to class prepared, participate in
discussions and ask questions.

Students will be graded on attendance as full attendance is crucial to success in this course.

Course Assignments:

Date Chapters Assignment Due Date

June 24 Ch: 1 - 2 1-9, 2-11 July 1
July 1 Ch: 3 3-11 a & b July 8
July 8 Ch: 4 – Quiz TBD July 15
July 15 Ch 5 TBD July 22
July 22 Ch: 6 TBD July 29
July 29 Ch: Mid-term & review
Aug 5 Ch: 7 TBD Aug 12
Aug 12 CH: 8 TBD Aug 19
Aug 19 Final – In Class and turn in take-home TBD Nov 26
portion of final

Homework (HW): The weekly homework requires you to complete exercises as assigned at the end of the chapter.
Assigned reading and homework should be completed prior to the class in which the material is covered to aid in
understanding of the subject matter.

Course policies:
 Giving or receiving assistance in connection with any exam or test is considered to be an act of academic dishonesty in
accordance with the University’s Code of Student Conduct and Responsibility. Make-up exams will be considered only
under unusual circumstances and must be approved prior to the original exam. Failure to obtain such permission will result
in a grade of “0” on the exam.

Late homework will not be accepted. If you have to miss a class, email me the homework before class begins.
Each missed class drops your grade by 5% up to 10%.

HW Guidelines
 All HW to be turned in at the beginning of class. No late HW will be accepted.
 No handwritten HW. Use Excel or another SS software to complete all HW.
 Name and course in upper right-hand corner as follows:
First Name Last Name
Actg 430, Fall 2018
 Format all individual statements to print on 1 page. Do not split or carry over to 2nd page.
 Staple all HW together. Do not fold or paperclip.
 Clear but simple. No need to re-write the directions when doing HW.
 Use proper formatting on amounts, no cents, amounts right justified.
o Correct formatting: $12,305
o Incorrect formatting: $12305 or $12,305.00
 Use proper statement format for all problems.
 Use full names for accounts and statement titles:
o Stmt Rev, Exp & Chg in FB – not acceptable
o Statement of Revenues, Expenditures and changes in Fund Balance – acceptable

Title IX Reporting

As an instructor, one of my responsibilities is to help create a safe learning environment for my students and for the campus as a
whole. Please be aware that as a faculty member, I have the responsibility to report any instances of sexual harassment, sexual
violence and/or other forms of prohibited discrimination. If you would rather share information about sexual harassment,
sexual violence or discrimination to a confidential employee who does not have this reporting responsibility, you can find a list
of those individuals or contact a confidential advocate at 503-725-5672. For more information about Title IX please complete
the required student module Creating a Safe Campus in your D2L.

Access and Inclusion for Students with Disabilities

PSU values diversity and inclusion; we are committed to fostering mutual respect and full participation for all students. My goal
is to create a learning environment that is equitable, useable, inclusive, and welcoming. If any aspects of instruction or course
design result in barriers to your inclusion or learning, please notify me. The Disability Resource Center (DRC) provides
reasonable accommodations for students who encounter barriers in the learning environment.

If you have, or think you may have, a disability that may affect your work in this class and feel you need accommodations,
contact the Disability Resource Center to schedule an appointment and initiate a conversation about reasonable accommodations.
The DRC is located in 116 Smith Memorial Student Union, 503-725-4150, drc@pdx.edu, https://www.pdx.edu/drc.

 If you already have accommodations, please contact me to make sure that I have received a faculty notification letter
and discuss your accommodations.

 Students who need accommodations for tests and quizzes are expected to schedule their tests to overlap with the time
the class is taking the test.

 Please be aware that the accessible tables or chairs in the room should remain available for students who find that
standard classroom seating is not useable.
 For information about emergency preparedness, please go to the Fire and Life Safety webpage
(https://www.pdx.edu/environmental-health-safety/fire-and-life-safety) for information.