ACC410 week 4

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ACC 410 – Government and Not-for-Profit Accounting

©2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 410 Student Version 1124 (1085 4-2-2012) Final Page 1 of 15

COURSE DESCRIPTION This course analyzes accounting principles and procedures unique to federal, state, and local governments, and not-for-profit organizations. It illustrates financial statements and reports prepared for each type of entity, fund, and account group. The course explores the role of the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) in establishing accounting standards and disclosure requirements for governments and not-for-profit organizations.

INSTRUCTIONAL MATERIALS Required Resources

Granof, M., & Wardlow, P. (2011). Core concepts of government and not-for-profit accounting (2nd ed.). Hoboken, NJ: John Wiley & Sons.

Supplemental Resources

Mazur, Edward, & Montoro, John (2011). Intergovernmental Financial Dependency: Why It Matters Journal of Accountancy, 212(10) 48-54.

McFadden, Gwendolyn, & Wells, Ann T. (2011). Tax-Exempt Hospitals and New Reporting

Requirements, Journal of Accountancy 212 (11) 54-62. Modansky, Robert A., & Massímíno, Jerome P. (2011). Asset-Based Financing Basics. Journal of

Accountancy, 212 (8), 41-44.

COURSE LEARNING OUTCOMES 1. Assess government and not-for-profit financial reporting and how it differs from for-profit

businesses. 2. Assess the purpose of fund accounting, the types of funds used by governments and not-for-

profits, and the basic government and fund statements. 3. Evaluate the financial reporting of government not for profit organizations and assess the

reporting requirements in accordance with governmental accounting standards board (GASB). 4. Analyze governmental activities related to revenue. 5. Analyze governmental activities related to expenditures and expenses. 6. Analyze governmental activities related to capital projects, debt service, capital assets, and

investment in marketable securities. 7. Analyze governmental activities related to long-term debt obligations. 8. Assess the process that governments use to account for permanent and fiduciary funds. 9. Assess the accounting and financial reporting requirements for not-for-profit organizations. 10. Evaluate the auditing process for governments and not-for-profit organizations. 11. Analyze the complexities of financial analysis, including assessing economic conditions,

calculating, and interpreting financial ratios. 12. Use technology and information resources to research issues in government and not-for-profit

accounting. 13. Write clearly and concisely about government and not-for-profit accounting using proper writing

mechanics.

ACC 410 – Government and Not-for-Profit Accounting

WEEKLY COURSE SCHEDULE The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.

Week Preparation, Activities, and Evaluation Points

1 Preparation • Reading(s)

o Chapter 1: The Government and Not-For-Profit Environment • e-Activity

o Go to GASB Website located at http://www.gasb.org. Under the tab About GASB, read: Mission, Vision, and Core Values; Facts About GASB; and the Full Strategic Plan. Be prepared to discuss.

o Go to http://www.fasb.org. Read the mission statement of FASB and be prepared to discuss.

Activities • Discussions

Evaluation • Homework

o Questions for review and discussion: 2, 3, 4, 9, and 11 o Problem 1-1

25 10

2 Preparation • Reading(s)

o Chapter 2: Fund Accounting o Chapter 3: Government Financial Reporting

• e-Activities o Go to the GASB Website to read the article titled “GASB Statement

Brings Greater Clarity and Consistency to Fund Balance Reporting,” dated March 2009, located at http://www.gasb.org/cs/ContentServer?c=Document_ C&pagename=GASB%2FDocument_C%2FGASBDocument Page&cid=1175804844293. Be prepared to discuss.

o Go to the Nonprofits Assistants Fund Website to read the article titled “Managing Restricted Funds,” located at http://www.nonprofitsassistancefund.org/clientuploads/MNAF/ ArticlesPublications/Managing_Restricted_Funds.pdf. Be prepared to discuss.

o Go to the GASB Website section regarding “How Standards are Set”, located at http://gasb.org/jsp/GASB/Page/GASBSectionPage&cid= 1176156714545, and read the four articles listed there (Due Process: GASB is Listening; Due Process: The Comment Letter; Due Process: The Public Hearing; and Task Forces and Advisory Committees). Be prepared to discuss.

Activities • Discussions

Evaluation

ACC 410 – Government and Not-for-Profit Accounting

• Homework o Questions for review and discussion: 3, 4, 5, and 10 o Problems 2-1, 2-4, 2-6, and 2-8 o Questions for review and discussion: 4, 5, 6, and 7 o Problems 3-1, 3-3, 3-5, and 3-6

• Quiz 1: Chapter 1

20 40 20 40 60

3 Preparation • Reading(s)

o Chapter 4: Governmental Activities – Revenues • e-Activities

o Go to the GASB Website to read the article titled “Summary of Statement No. 33,” dated December, 1998, located at http://www.gasb.org/cs/ContentServer?c=Pronouncement_C&pagena me=GASB%2FPronouncement_C%2FGASBSummaryPage&cid=117 6156699347 Be prepared to discuss.

o Go to the GASB Website to read the article titled “GASB Establishes Symmetry between Recipients And Providers in Accounting for Certain Shared Revenues”, dated May 5, 2000, located at http://www.gasb.org/cs/ContentServer?c=GASBContent_ C&pagename=GASB/GASBContent_C/GASBNews Page&cid=1176156695461. Be prepared to discuss.

Activities • Discussions

Evaluation • Homework

o Questions for review and discussion: 6, 7, 8, and 9 o Problems 4-1, 4-2, 4-7, and 4-8

• Quiz 2: Chapters 2 and 3

20 40

120

4 Preparation • Reading(s)

o Chapter 5: Governmental Activities – Expenditures and Expenses • e-Activities

o Go to the White House’s Website to read the article titled “OMB Circular A-123—Management’s Responsibility for Internal Control,” dated December 21, 2004, located at http://www.whitehouse.gov/omb/circulars_a123_rev. Be prepared to discuss.

o Go to Accounting Today’s Website to read the article titled “GAO Sees Problems in Government’s Financial Management,” dated December 27, 2010, located at http://www.accountingtoday.com/news/GAO- Sees-Problems-Government-Financial-Management-56749-1.html. Be prepared to discuss.

Activities • Discussions

ACC 410 – Government and Not-for-Profit Accounting

Evaluation • Homework

o Problems 5-1, 5-2, 5-5, 5-8, and 5-10 • Quiz 3: Chapter 4 • Assignment 1: Financial Statement / Audit Report Review

50 60

240

5 Preparation • Reading(s)

o Chapter 6: Governmental Activities – Capital Projects and Debt Service

o Chapter 7: Governmental Activities – Capital Assets and Investments in Marketable Securities

• e-Activities o Go to the GASB Website to read the article titled “Role of the

Governmental Accounting Standards Board in the Municipal Securities Markets and Its Past Funding” dated January 18, 2011, located at http://www.gao.gov/products/GAO-11-267R. Be prepared to discuss.

o Go to the Journal of Accountancy Website to read the article titled “Government,” dated August 2011, located at http://www.journalofaccountancy.com/Issues/2011/ Aug/Government. Be prepared to discuss.

Activities • Discussions

Evaluation • Homework

o Problems 6-4, 6-6, 6-7, 6-9, and 6-10 o Problems 7-4, 7-5, 7-7, 7-9, and 7-10

• Midterm Exam: Chapters 1 through 5

50 50

200

6 Preparation • Reading(s)

o Chapter 8: Governmental Activities – Long-Term Obligations o Chapter 9: Business-Type Activities and Internal Services

• e-Activities o Go to the US News Website to read the article titled “Alabama County

Bankruptcy No National Bellwether,” dated November 10, 2011, located at http://www.usnews.com/news/articles/2011/11/10/alabama-county- bankruptcy-no-national-bellwether. Be prepared to discuss.

o Go to the GASB Website to read “Summary of Statement No. 58 Accounting and Financial Reporting for Chapter 9 Bankruptcies,” dated December, 2009, located at http://www.gasb.org/st/summary/gstsm58.html. Be prepared to discuss.

o Go to the CPA Journal Website to read “GASB Statement No. 34: THE DAWN of a New Governmental Financial Reporting Model,” located at http://www.nysscpa.org/cpajournal/1999/1299/f141299a.html. Be

ACC 410 – Government and Not-for-Profit Accounting

prepared to discuss. Activities

• Discussions Evaluation

• Homework o Problems 8-4, 8-7, 8-8, 8-9, and 8-11 o Problems 9-2, 9-5, 9-6, 9-8, and 9-10

• Quiz 4: Chapters 6 and 7

50 50

120

7 Preparation • Reading(s)

o Chapter 10: Permanent Funds and Fiduciary Funds o Chapter 11: Issues of Reporting and Disclosure

• e-Activities o Go to the Bond Buyer Website to read the article titled “GASB Gives

Pitch on Pensions,” dated July 11, 2011, located at http://www.bondbuyer.com/issues/120_131/governmental-accounting- standards-board-pension-plans-1028713-1.html. Be prepared to discuss.

o Go to the GASB website to read the article titled “Pension Accounting and Financial Reporting by Employees,” dated September 17, 2010, located at http://www.gasb.org/cs/ContentServer?c=Document_ C&pagename=GASB%2FDocument_C%2FGASBDocument Page&cid=1176156938146. Be prepared to discuss.

o Go to the Journal of Accountancy Website to read the article titled “GASB Clarifies Accounting for Partnership Arrangements,” dated December 20, 2010, located at http://www.journalofaccountancy.com/Web/20103673. Be prepared to discuss.

o Go to the GASB Website to read the article titled “Summary of Statement No. 60 Accounting and Financial Reporting for Service Concession Arrangements,” dated November, 2010, located at http://www.gasb.org/cs/ContentServer?site=GASB&c= Pronouncement_C&pagename=GASB%2FPronouncement_ C%2FGASBSummaryPage&cid=1176158028664. Be prepared to discuss.

Activities • Discussions

Evaluation • Homework

o Problems 10-4, 10-7, 10-8, 10-10, and 10-11 o Problems 11-4, 11-6, 11-7, 11-9, and 11-10

• Quiz 5: Chapters 8 and 9

50 50

120

8 Preparation • Reading(s)

o Chapter 12: Not-for-Profit Organizations

ACC 410 – Government and Not-for-Profit Accounting

o Chapter 13: Special Issues for Not-for-Profit Health Care Providers and Institutions of Higher Education

• e-Activities o Go to the Bloomberg Website to read the article titled “JPMorgan

Chase Sued by Ellis Institute over Money Transfers by President,’ dated August 9, 2011, located at http://www.bloomberg.com/news/print/2011-08-09/jpmorgan-chase- sued-by-ellis-institute-over-money-transfers.html. Be prepared to discuss.

o Go to Journal of Accountancy Website to read the article titled “Presentation of Patient Service Revenue Changed for Health Care Entities,” dated August 1, 2011, located at http://www.journalofaccountancy.com/Web/20114405. Be prepared to discuss.

o Go to the FASB Website to read the article titled “Presentation and Disclosure of Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts for Certain Health Care Entities a consensus of the FASB Emerging Issues Task Force,” dated July, 2011, located at http://www.fasb.org/cs/BlobServer?blobcol=urldata& blobtable=MungoBlobs&blobkey=id&blobwhere= 1175822797036&blobheader=application/pdf. Be prepared to discuss.

Activities • Discussions

Evaluation • Homework

o Problems 12-7, 12-8, 12-9, 12-10, and 12-11 o Problems 13-2, 13-4, 13-5, 13-7, and 13-11

• Quiz 6: Chapters 10 and 11

50 50

120

9 Preparation • Reading(s)

o Chapter 14: Auditing Governments and Not-for-Profit Organizations • e-Activities

o Go to the Government Accountability Office Website to read the article titled “Major Changes: July 2007 Revision to Government Auditing Standards”, located at http://www.gao.gov/govaud/somc0707.pdf. Be prepared to discuss

o Go to the Journal of Accountancy Website to read the article titled “Proposed Changes to GAO's Yellow Book Promote Harmonization of Auditing Standards,” dated December, 2010, located at http://www.journalofaccountancy.com/Issues/2010/Dec/20102944. Be prepared to discuss.

Activities • Discussions

Evaluation • Homework

o Problems 14-5, 14-7, and 14-9

ACC 410 – Government and Not-for-Profit Accounting

• Quiz 7: Chapters 12 and 13 • Assignment 2: Public University Analysis

120 240

10 Preparation • Reading(s)

o Chapter 15: Financial Analysis Activities

• Discussions Evaluation

• Homework o Problems 15-2, 15-5, 15-7, 15-8, and 15-11

• Quiz 8: Chapter 14

11 Preparation • Reading(s): None • e-Activity

o Go to the America Institute of CPAs Website to read the article titled “CPAs in Government”, located at http://www.aicpa.org/career/careerpaths/government/pages /default.aspx. Be prepared to discuss.

Activities • Discussions

Evaluation • Final Exam: Chapters 6 through 15

o Part 1: Chapters 6 through 10 o Part 2: Chapters 11 through 15

200

ACC 410 – Government and Not-for-Profit Accounting

GRADING SCALE – UNDERGRADUATE

Assignment Total Points % of

Grade

Quizzes (open book with a 1-hour time limit per chapter) (13 chapters, 15 questions each, worth 4 points apiece)

780 30%

Homework: 66 problems worth 10 points each and 17 questions for discussion worth 5 points apiece

745 29%

Assignment 1: Financial Statement / Audit Report Review 240 9%

Midterm Exam: Chapters 1 through 5 (open book with a 2-hour time limit) 20 questions worth 10 points apiece

200 6%

Assignment 2: Public University Analysis 240 9%

Final Exam: Chapters 6 through 15 (open book with a 2-hour time limit) Part 1: Chapters 6 through 10, 25 questions worth 4 points apiece Part 2: Chapters 11 through 15, 25 questions worth 4 points apiece

200 9%

Participation (22 discussions worth 10 points apiece) 220 8%

Totals 2,625 100%

Points Percentage Grade

2,362 – 2,625 90% – 100% A

2,100 – 2,361 80% – 89% B

1,837 – 2,099 70% – 79% C

1,575 – 1,836 60% – 69% D

Below 1,575 Below 60% F

ACC 410 – Assignments and Rubrics

Assignment 1: Financial Statement / Audit Report Review Due Week 4 and worth 240 points Select a local government in your state and review the financial statements and audit report for the county or municipality. The financial statements of the government selected should have at least three funds. Write a three to four (3-4) page paper in which you:

1. Analyze the method of accounting used for the general fund and all other funds in existence by the government. Evaluate the reasoning for the use of the method of accounting for each of the funds as required by GAASB.

2. Assess the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds.

3. Evaluate management’s discussion and analysis (MD&A). In your evaluation, analyze the significant information in the MD&A and how the information contributed to the clarity of the financial statements. From your analysis of financial statements, identify and analyze information that should be included in the statements.

4. Determine whether the entity’s financial position improved or deteriorated during the reporting period. Speculate on the causes from your review of the financial statements.

Your assignment must follow these formatting requirements: • Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on

all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.

• Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

• Evaluate the financial reporting of state and local governments and assess the reporting requirements in accordance with governmental accounting standards board (GASB).

• Use technology and information resources to research issues in government and not-for-profit accounting.

• Write clearly and concisely about government and not-for-profit accounting using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 240 Assignment: Financial Statement / Audit Report Review

Criteria Unacceptable Below 60% F

Meets Minimum

Expectations 60-69% D

Fair 70-79% C

Proficient 80-89% B

Exemplary 90-100% A

1. Analyze the method of accounting used for the general fund and all other funds in

Did not submit or incompletely analyzed the method of

Insufficiently analyzed the method of accounting

Partially analyzed the method of accounting

Satisfactorily analyzed the method of accounting

Thoroughly analyzed the method of accounting

ACC 410 – Assignments and Rubrics

existence by the government. Evaluate the reasoning for the use of the method of accounting for each of the funds as required by GAASB. Weight: 20%

accounting used for the general fund and all other funds in existence by the government. Did not submit or incompletely evaluated the reasoning for the use of the method of accounting for each of the funds as required by GAASB.

used for the general fund and all other funds in existence by the government. Insufficiently evaluated the reasoning for the use of the method of accounting for each of the funds as required by GAASB.

used for the general fund and all other funds in existence by the government. Partially evaluated the reasoning for the use of the method of accounting for each of the funds as required by GAASB.

used for the general fund and all other funds in existence by the government. Satisfactorily evaluated the reasoning for the use of the method of accounting for each of the funds as required by GAASB.

used for the general fund and all other funds in existence by the government. Thoroughly evaluated the reasoning for the use of the method of accounting for each of the funds as required by GAASB.

2. Assess the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds. Weight: 20%

Did not submit or incompletely assessed the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds.

Insufficiently assessed the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds.

Partially assessed the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds.

Satisfactorily assessed the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds.

Thoroughly assessed the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds.

Did not submit or incompletely evaluated management’s discussion and analysis (MD&A).

Insufficiently evaluated management’s discussion and analysis (MD&A).

Partially evaluated management’s discussion and analysis (MD&A).

Satisfactorily evaluated management’s discussion and analysis (MD&A).

Thoroughly evaluated management’s discussion and analysis (MD&A).

4. Determine whether the entity’s financial position improved or deteriorated during the reporting period.

Did not submit or incompletely determined whether the entity’s financial

Insufficiently determined whether the entity’s financial

Partially determined whether the entity’s financial position

Satisfactorily determined whether the entity’s financial

Thoroughly determined whether the entity’s financial

ACC 410 – Assignments and Rubrics

Speculate on the causes from your review of the financial statements. Weight: 25%

position improved or deteriorated during the reporting period. Did not submit or incompletely speculated on the causes from your review of the financial statements.

position improved or deteriorated during the reporting period. Insufficiently speculated on the causes from your review of the financial statements.

improved or deteriorated during the reporting period. Partially speculated on the causes from your review of the financial statements.

position improved or deteriorated during the reporting period. Satisfactorily speculated on the causes from your review of the financial statements.

position improved or deteriorated during the reporting period. Thoroughly speculated on the causes from your review of the financial statements.

5. Clarity, writing mechanics, and formatting requirements Weight: 10%

More than 8 errors present

7-8 errors present

5-6 errors present

3-4 errors present

0-2 errors present

ACC 410 – Assignments and Rubrics

Assignment 2: Public University Analysis Due Week 9 and worth 240 points Select a public university system and review the financial statements and audit report for the system. Write a three to four (3-4) page paper in which you:

1. Identify and analyze the employee pension plan disclosures in the financial statements. Evaluate the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution.

2. Identify and analyze the economic conditions that will affect the future growth and success of the institution.

3. Review and evaluate the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution.

4. Compare the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements.

Your assignment must follow these formatting requirements:

• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions.

The specific course learning outcomes associated with this assignment are:

• Evaluate the financial reporting of government not for profit organizations and assess the reporting requirements in accordance with governmental accounting standards board (GASB).

• Use technology and information resources to research issues in government and not-for-profit accounting.

• Write clearly and concisely about government and not-for-profit accounting using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 240 Assignment 2: Public University Analysis

Criteria Unacceptable Below 60% F

Meets Minimum

Expectations 60-69% D

Fair 70-79% C

Proficient 80-89% B

Exemplary 90-100% A

1. Identify and analyze the employee pension plan disclosures in the financial statements. Evaluate the impact of the GAASB proposed

Did not submit or Identified and analyzed the employee pension plan disclosures in the

Insufficiently identified and analyzed the employee pension plan disclosures in

Partially identified and analyzed the employee pension plan disclosures in

Satisfactorilly identified and analyzed the employee pension plan disclosures in

Thoroughly identified and analyzed the employee pension plan disclosures in

ACC 410 – Assignments and Rubrics

changes to the pension liabilities on the financial statements of the institution. Weight: 25%

financial statements. Incompletely evaluated the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution.

the financial statements. Insufficiently evaluated the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution.

the financial statements. Partially evaluated the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution.

the financial statements. Satisfactorily evaluated the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution.

the financial statements. Thoroughly evaluated the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution.

2. Identify and analyze the economic conditions that will affect the future growth and success of the institution. Weight: 20%

Did not submit or incompletely identified and analyzed the economic conditions that will affect the future growth and success of the institution.

Insufficiently identified and analyzed the economic conditions that will affect the future growth and success of the institution.

Partially identified and analyzed the economic conditions that will affect the future growth and success of the institution.

Satisfactorily identified and analyzed the economic conditions that will affect the future growth and success of the institution.

Thoroughly identified and analyzed the economic conditions that will affect the future growth and success of the institution.

3. Review and evaluate the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution. Weight: 25%

Did not submit or incompletely reviewed and evaluated the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution.

Insufficiently reviewed and evaluated the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution.

Partially reviewed and evaluated the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution.

Satisfactorily reviewed and evaluated the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution.

Thoroughly reviewed and evaluated the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution.

4. Compare the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements. Weight: 20%

Did not submit or incompletely compared the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements.

Insufficiently compared the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements.

Partially compared the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements.

Satisfactorily compared the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements.

Thoroughly compared the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements.

5. Clarity, writing mechanics, and formatting requirements Weight: 10%

More than 8 errors present

7-8 errors present

5-6 errors present

3-4 errors present

0-2 errors present

ACC 410 – Student Notes

Weekly Course Schedule The purpose of the course schedule is to give you, at a glance, the required preparation, activities, and evaluation components of your course. For more information about your course, whether on-ground or online, access your online course shell.

The expectations for a 4.5 credit hour course are for students to spend 13.5 hours in weekly work. This time estimate includes preparation, activities, and evaluation regardless of the delivery mode.

Instructional Materials In order to be fully prepared, obtain a copy of the required textbooks and other instructional materials prior to the first day of class. When available, Strayer University provides a link to the first three (3) chapters of your textbook(s) in eBook format. Check your online course shell for availability.

Review the online course shell or check with your professor to determine whether Internet-based assignments and activities are used in this course.

Strayer students are encouraged to purchase their course materials through our designated bookstore MBS Direct. http://bookstore.mbsdirect.net/strayer.htm If a lab is required for the course, MBS Direct is the only vendor that sells the correct registration code so that Strayer students may access labs successfully.

Discussions Students taking this course online are required to post their discussions to a weekly thread in the online course shell. To earn full credit in an online threaded discussion, students must have a total of 3 posts per discussion thread. Additionally, the posts must be made on two different days during the week. Please note: Material in the online class will be made available on the previous Thursday. As it is always possible that students could lose their work due to unforeseen circumstances, it is a best practice to routinely save a working draft in a separate file before posting in the course discussion area. Professors hold discussions during class time for on-ground students. Check with your professor if any additional discussion participation is required in the online course shell outside of class hours.

Tests Tests (quizzes, midterm and final exams, essay exams, lab tests, etc.) are available for student access and completion through the online course shell. Check the online course shell to determine how you are expected to take the tests.

• Online students are to complete the test by Sunday midnight the week the test is due. • On-ground students are to complete the tests after the material is covered and before the next

class session.

Assignments A standardized performance grading rubric is a tool your professor will use to evaluate your written assignments. Review the rubric before submitting assignments that have grading rubrics associated with them to ensure you have met the performance criteria stated on the rubric.

Grades are based on individual effort. There is no group grading; however, working in groups in the online or on-ground classroom is acceptable.

ACC 410 – Student Notes

Assignments for online students are always submitted through the online course shell. On-ground professors will inform students on how to submit assignments, whether in paper format or through the online course shell.

Resources The Resource Center navigation button in the online course shell contains helpful links. Strayer University Library Resources are available here as well as other important information. You should review this area to find resources and answers to common questions.

Technical support is available for the following:

• For technical questions, please contact Strayer Online Technical Support by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact Technical Support via phone at (877) 642-2999.

• For concerns with your class, please access the Solution Center by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact the IT Help Desk at (866) 610-8123 or at mailto:[email protected].

TurnItIn.com is an optional online tool to assess the originality of student written work. Check with your professor for access and use instructions.

The Strayer Policies link on the navigation bar in the online course shell contains academic policies. It is important that students be aware of these policies.