ACCT 460

Fund Accounting

Spring 2008

Ralph Hooper

Course Description: Fund Accounting. This is a course in financial reporting, accounting, and control for government and non-profit entities.

Prerequisites: ACCT 321.

Required Textbook: Freeman and Shoulders, Governmental and Non-Profit Accounting, Prentice-Hall, 8/e, 2005. ISBN# 0-13-185129-2.

Office Hours: Monday-Wednesday-Friday, 10:00 a.m. – 10:50 a.m. (Room 127).

Tuesday and Thursday, 10:20 a.m. – Noon (Room 127).

Email: ralph.hooper@vcsu.edu Phone: 845-7520

Grading: Your grade this semester will be determined based on the total points you earn. Students will be assigned to groups for purposes of completing the 14 assignments. Each group will turn in one assignment with the names of all group members who contributed to completion of the assignment.

Exam 1 (Chapters 1-3)	100 points
Exam 2 (Chapters 4-6)	100 points
Exam 3 (Chapters 7-9)	100 points
Attendance	30 points
Assignments (14 @ 25)	350 points
Total	680 points

Ability/Skill Level: There is no ability or skill level applicable to this class.

Portfolio Project: There is no project in this class that qualifies for inclusion in the student portfolio required for graduation.

Warning: Be sure to read each chapter before we discuss it in class. The average student workload is one hour of work per week outside of class for every hour we meet in the classroom. Therefore, expect to spend 3 hours per week on this course outside of class.

Deadlines: You will encounter deadlines for the rest of your working life. Therefore, there will be established deadlines for submitting the assignments and exams. So plan and organize your time, and pay attention to the deadlines. If you anticipate missing class, communicate with your group members so you can contribute to completion of the assignments even though you may not be physically present in class on a particular day.