In this course, you will learn both the theory and practice of governmental and nonprofit accounting in detail the salient differences between the principles of accounting for profit organization and the principles of accounting for governmental and nonprofit organizations.

By gaining an understanding of basic nonprofit and governmental accounting terminology and exposure to basic principles, you will find it makes it easier for students going into governmental and nonprofit accounting to adjust to the new environments.

The following is required for entry into this course:

• ACC 212 or equivalent

When you complete this course, you will be able to:

• Understand the basics of governmental and nonprofit accounting by students who are interested in accounting careers, interested in administration of governmental and nonprofit organizations or person employed in governmental and nonprofit administration or accounting, interested in retooling their concepts of Fund accounting.
• Identify and have a working knowledge of the eight major classes of funds and two account groups, used by governmental accounting to come up with financial reports.
• Gain a working knowledge of the budgetary systems used for financial planning control in governmental and nonprofit organizations.
• Appreciate and understand the differences between the governmental and nonprofit accounting principles and the generally accepted accounting principles used by for-profit organizations.
• Understand the file of the GASB and OMB in setting government accounting standards.

Textbooks

The required textbooks for this course are:

• Accounting for Governmental and Nonprofit Entities, Wilson and Kattelus, 14th ed., Mc Graw Hill.
• City of Smithville, Student CD-ROM (should come with the text)

Additional Materials

The following materials are also required for this course:

• Hand held calculator will be useful for calculating problems,
• Access to the Internet to gather information for cases.

Your course grade will be determined by chapter assignments, exams, and the computer case, according to the following percentages. The quizzes on the book's website are NOT part of the grade, but students are encouraged to use them to test their knowledge in preparation for the exams.

Your final grade will be based on the following scale.

There are four (4) proctored exams in this course. The exams are online; you will see links for them in EXAMS.  The exams are password protected and must be taken in one of the five NVCC Campus Testing Centers. Please do not click the exam link until you are in the testing center and ready to take the exam; otherwise you could be locked out of the exam when you get to the Testing Center.

See ELI Policies and Procedures for the locations and phone numbers of the Campus Testing Centers, and for information about proctors for students who live outside the Northern Virginia area. You do not need an appointment to take an exam, but you should call the Testing Center before you go, to make sure it will be open and will stay open long enough for you to complete the exam, and to make sure that the Testing Center is not having network problems.

For Testing Center locations, hours of operation and policies, click here.

For information on taking exams outside of the metropolitan area, click here.

I am here to help you succeed in this course. Although we will interact regularly on your assignments and exams, occasional questions or problems may arise. Here's how to contact me when they do.

• BY EMAIL: tswetnam@nvcc.edu
• BY OFFICE ELEPHONE: (703) 907-7305

1. Use your web browser to connect to http://www.nvcc.edu/bbstart. Follow the directions to determine your email, Blackboard and VIVA account user names and passwords.
2. Access your email account and make sure you know how to use it; you will be required to use this account for all course-related email.
3. Log on to Blackboard at http://learn.vccs.edu.
4. Click on this course under "My Courses." Review the entire course to make sure you understand what will be required of you. Then start completing the assignments.

Please note that account generation takes approximately one week from the time of your paid registration. If you cannot log on after one week, contact the IT Help Desk. If you can log on to Blackboard, but your course isn't listed, please contact ELI or your instructor.