Protocol   California   University   of  Pennsylvania   Guidelines   for   New  Course  Proposals   University  Course  Syllabus   Approved:   Department  of  Business  and  Economics     Course  Name:                     Non-­‐profit  Accounting   Course  Number:                 ACC  341   Credits:                     3.0     Prerequisites:                       ACC  200     Maximum  Class  Size  (face-­‐-­‐-­‐to-­‐-­‐-­‐face):             35         Maximum  Class  Size  (online):                 35                                                     B.        Objectives  of  the  Course       Upon  successful   completion   of  the  course,   the  student   will:     1.  Analyze  the  accounting  concepts  and  principles  underlying  governmental  and  non-­‐profit  entities  and  how   they  differ  from  for-­‐profit  entities.   2.  Identify  the  different  types  of  non-­‐profit  organizations  and  learn  the  unique  financial  reporting   requirements  for  them.   3.  Apply  fund  accounting  principles  in  the  analysis  of  various  transactions  for  governmental  and  non-­‐profit   entities.   4.  Prepare  and  interpret  detailed  financial  statements,  supporting  schedules  ,  and  other  required  reports.   5.  Explain  the  importance  of  budgeting  as  a  managerial  tool  in  a  non-­‐profit  and  a  government  organization   setting.     C.        Catalog  Description:         The  student  will  explore  the  foundation  of  governmental  and  non-­‐profit  accounting  theory.  Students  will   analyze  and  apply  the  generally  accepted  accounting  principles  established  for  governmental  and  non-­‐ profit  organizations.  Additionally,  students  will  learn  the  unique  accounting  and  reporting  requirements  for   non-­‐profit  entities.  Topics  examined  include  those  related  to  financial  position,  operating  results,  cash  flow,   and  financial  strength.  Students  will  be  shown  how  various  accounting  alternatives  for  recording   transactions  impact  the  usefulness  of  the  information  provided  for  decision  making.       D.       Outline  of  the  Course:       1.  Importance  of  cost  information   2.  Basic  cost  flows  and  concepts   3.  Job  order  cost  cycle   4.  Process  cost  systems   5.  Budgeting   6.  Standard  costs   7.  Cost-­‐Volume-­‐Profit  analysis   8.  Relevant  cost  and  decision-­‐making       9.  Production  reports   10.  Capital  budgeting   11.  Additional  optional  topics  per  individual  instructors’  outlines     E.         Teaching   Methodology:     1)     Traditional     Classroom     Methodology     includes,     but     is     not     limited     to:     lecture,     case   studies,     in-­‐-­‐-­‐class    discussions,     multi-­‐-­‐-­‐media    presentations,     analysis     of    readings,  reflections,   individual   projects,   group   projects,   peer   student   comments,   and   incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner   for   involvement   and   active   participation   in  the  learning   process.     2)     Online     Methodology       includes,     but     are     not     limited     to:     case     studies,     multi-­‐-­‐-­‐media   presentations,   whole   class   threaded   discussions   and   small   group   discussions,   analysis   of   readings,   reflections,   individual   projects,   group   projects,   peer   student   comments,   online       communication       strategies       (i.e.,       email,       chat       rooms,       phone       conferences,  webinars,   etc.),   and   incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner   for   involvement   and   active   participation   in   the   learning   process.   Quality   Matters   Statement  –  The  online  course  follows  the  standards  of  the  Quality  Matters  rubric.         F.     Required   text     Managerial  Accounting:  Tools  for  Business  Decision  Making,  7th  Edition   Jerry  J.  Weygandt,  Paul  D.  Kimmel,  Donald  E.  Kieso   December  2014,  ©2015     Or  any  other  similar  standard   texts.     G.       Assessment   Activities:     The   following    are   examples    of   assessment     strategies    that   may   be   used.   Individual    instructors  may   customize   different   activities.   When  taught  in  the  traditional   classroom   setting:   1.     Class  Participation   2.     Written  assignments   and  papers   3.     Exams  and/or  quizzes   4.     Individual   projects   5.     Class  Participation   6.     Written  assignments   and  papers   7.     Exams  and/or  quizzes   8.     Individual   projects   10.     Group  projects   11.     Case  studies   12.     Article/Book   critiques   13.     Journal  reflections   14.     Portfolio   development   15.     Research   development         When  taught   online:   1.         Written  assignments   and  reports   2.         Threaded   online  discussions   3.         Online  participation   4.         Exams  and/or  quizzes   5.         Individual   projects   6.         Group  projects   7.         Case  studies   8.         Analysis   of   student  work  samples   9.         Article/Book   critiques   10.   Journal  reflections   11.   Portfolio   development   12.   Research   development     H.       Accommodations   for  Students   with   Disabilities:     OSD       Revised  April  2014   STUDENTS   WITH   DISABILITIES  Students   with   disabilities:   •   Reserve  the  right  to  decide  when  to  self-­‐-­‐-­‐identify  and  when  to  request  accommodations.       •   W ill  register  with  the  Office  for  Students   with  Disabilities   (OSD)  each  semester   to  receive   accommodations.   •   M ight  be  required   to  communicate   with  faculty  for  accommodations   which  specifically   involve  the   faculty.         •   W ill  present  the  OSD  Accommodation   Approval  Notice  to  faculty  when  requesting   accommodations   that  involve  the  faculty.   Office  for  Students   with  Disabilities   Requests   for  approval  for  reasonable   accommodations   should  be  directed  to  the  Office  for  Students   with  Disabilities   (OSD).  Approved   accommodations   will  be  recorded   on  the  OSD  Accommodation   Approval   notice  and  provided   to  the  student.  Students   are  expected   to  adhere  to  OSD  procedures   for   self-­‐-­‐-­‐identifying,  providing   documentation   and  requesting   accommodations   in   a   timely  manner.  Contact   Information:                   •   •   •   •   •   Location:     Phone:     Fax:     Email:     Web  Site:     Azorsky  Building  –   Room  105   (724)  938-­‐-­‐-­‐5781   (724)  938-­‐-­‐-­‐4599   osdmail@calu.edu   www.calu.edu   (search  “disability”)   *************************************************************   I.     Supportive   Instructional   Materials,   e.g.  library  materials,   web  sites,  etc.           http://www.aicpa.org/Pages/default.aspx   Additional   Information   for  Course  Proposals       J.     Proposed   Instructors:   Any  faculty  deemed  qualified   by  the  Business   and  Economics   department.   K.       Rationale   for  the  Course:     The  role  of   accounting   in  business   is   to  help  interested   parties  (internal  and  external)   to  make  business   decisions.       L.     Specialized   Equipment   or  Supplies   Needed:   None     M.     Answer  the  following   questions   using  complete   sentences:     1.         Does  the  course  require  additional   human  resources?   (Please  explain)   This  course  requires   no  additional   human  resources.   2.         Does  the  course  require  additional   physical  resources?   (Please  explain)   This  course  requires   no  additional   physical  resources.   3.         Does  the  course  change  the  requirements   in  any  particular   major?  (Please  explain)   This  course  does  not  change  the  requirements   for  any  particular   major.   4.         Does  the  course  replace  an  existing  course?  (If  so,  list  the  course)   This  course  does  not  replace  an  existing  course.   5.         How  often  will  the  course  be  taught?   This  course  will  be  taught  every  other  semester.   6.         Does     the     course     duplicate     an     existing     course     in     another     Department     or     College?     (If     the   possibility   exists,  indicate  course  discipline,   number,  and  name)   This  course  does  not  duplicate   an  existing  course  in  any  other  department   or  college.   7.         What  is   the  recommended   maximum   class  size  for  this  course?   The  recommended   maximum   class  size  is  35  students   online  or  traditional   classroom.     N.       If     the     proposed     course     includes     substantial     material     that     is     traditionally     taught     in     another       discipline,   you   must   request   a   statement   of   support   from   the   department   chair   that   houses   that   discipline.   Not  applicable.     O.       Please   identify   if   you   are   proposing   to   have   this   course   considered   as   a   menu   course   for   General   Education.   If  yes,   justify   and   demonstrate   the   reasons   based   on  the   categories   for  General  Education.   The  General   Education  Committee  must  consider  and  approve  the  course   proposal  before  consideration   by  the  UCC.         Not  applicable.   P.        Provide  Approval  Form  (electronically).