Course Syllabus

O’Neill School of Public and Environmental Affairs

 Course Description

Students are expected to develop an understanding of the basic idea of segregation of resources for specific purposes and uses by governmental entities.  Accounting cycle in governmental sector involves the notion of FUND as an accounting entity.  Selected topics from governmental accounting at the local and state government level will be covered. Transactional analysis-based approach allows students to understand and apply the government model. 

The assignments of this course also emphasize that concrete application of the government accounting model is precise and adheres to governmental accounting principles. On successful completion of the course, students are expected to display an understanding of the integrated governmental entity's budgetary accounting processes and financial reporting and interpret basic financial statements of governmental accounting entities. 

 Learning Outcomes 

Learning outcomes are statements that describe significant and essential learning that learners have achieved, and can reliably demonstrate at the end of a course or program. In other words, learning outcomes identify what the learner will know and be able to do by the end of a course or program. 

1. Using clear and concise communication to convey relevant financial and non-financial information so that decision makers can formulate informed decisions. 
2. Using analytical and research tools to monitor evolving accounting standards and practices and to maintain professional skills in a changing governmental environment.  
3. Effectively define the needs of the various users of accounting data and demonstrate the ability to communicate such data effectively, as well as the ability to provide knowledgeable recommendations.  
4. Knowledge of sophisticated financial accounting topics such as deferred income taxes, pensions, investments, capital assets and long-term liabilities.  
5. Ability to evaluate financial results through examination of relevant data (i.e., income statement, balance sheet, cash flow statement and budgets). 
6. Effective communication skills including the ability to conceptualize complex issues into a coherent written statement and the ability to make effective formal and informal oral/written presentations. 

 

 Course Requirements 

Required Text and Materials

• Top Hat Student Response System (free to all IU students)
  • Provided in the Canvas navigation pane as the second item in the menu
• Connect Online Access for Accounting for Governmental & Nonprofit Entities - Evergreen Edition19th Edition ISBN: 9781264071173  Author: RECK  Publisher: McGraw Hill
  • Provided in the Canvas navigation pane as the third item in the menu

How much time should you be spending on this class:  If this is a standard 3-credit semester length class, you are expected to spend an average of 6 or more hours outside of class per week on reading, studying, assignments, etc.  If this is a 6- or 8-week 3-credit class, you are expected to spend at least 12 hours outside of class per week on these activities.

 

 Technical Requirements & Support

You will need the following in order to participate in this course:

• Computer or tablet; 
• Reliable internet connection;
• Microphone;
• Access to Canvas & TopHat using a supported web browser.

For help with technical issues consult:

• University Information Technology Services (UITS) (human support)
• IU Knowledge Base (IUKB) (guides)
• IUware (download free software)IU Knowledge Base (IUKB)
• Tophat Support
  • email (support@tophat.com), the in app support button, or by calling 1-888-663-5491

 

 Email Communication

• If a students chooses to send emails OUTSIDE of the Canvas system, you must indicate the course number (found at the top of this screen -SPEA-V346) in the subject line.
• Canvas is the primary method of communication for the course (Pages, Announcements, Email, etc.)

 

 Submitting Assignments

• It is the student's responsibility to ensure that all submissions can be opened and viewed for grading. To do this, students should return to the assignment menu, after submitting, and click on the link of the submitted file to ensure that it displays exactly what they want graded.
• Assignments in this course should be either completed during class or submitted via Canvas/assignments based upon each assessment's instructions. Any submission that receives a Similarity score of 35% or greater will automatically receive a grade of -0- and is not eligible for grading. 
• Grades will be posted in Canvas within a reasonable time of the due date. Since Canvas keeps track of all of your grades, you should always be able to calculate your current grade in the course. If you need assistance, please contact the teaching assistant.
• Assignments submitted outside of the outlined parameters may not be graded at all or will automatically be deducted 10% (if applicable). 
  • EXCEPTIONS TO THE LATE POLICY
    • No assignment will be accepted for grading after the assignment has been reviewed in class (there are right/wrong answers) even if the student was not present or if solutions have been released.
    • Peer reviewed assignments can not be submitted late under any circumstances; so it is HIGHLY recommended that students plan to submit these well before the due date (multiple submissions can be made for peer reviewed assignments and ONLY the last submission is graded).

Note Selling

Several commercial services have approached students regarding selling class notes/study guides to their classmates. Selling the instructor’s notes/study guides in this course is not permitted. Violations of this policy will be reported to the Dean of Students as academic misconduct (violation of course rules). Sanctions for academic misconduct may include a failing grade on the assignment for which the notes/study guides are being sold, a reduction in your final course grade, or a failing grade in the course, among other possibilities. Additionally, you should know that selling a faculty member’s notes/study guides individually or on behalf of one of these services using IU email, or via Canvas may also constitute a violation of IU information technology and IU intellectual property policies; additional consequences may result.

Course Materials—Instructor’s Exclusive Rights.

The faculty member teaching this course holds the exclusive right to distribute, modify, post, and reproduce course materials, including all written materials, study guides, lectures, assignments, exercises, and exams. While you are permitted to take notes on the online materials and lectures posted for this course for your personal use, you are not permitted to re-post in another forum, upload to AI, distribute, reproduce content from this course, or sell the instructor’s course materials (including notes and study guides) without the express written permission of the faculty member.

Violations of this policy will be reported to the Dean of Students as academic misconduct (violation of course rules). Sanctions for academic misconduct may include a failing grade on the assignment for which the notes/study guides are being sold, a reduction in your final course grade, or a failing grade in the course, among other possibilities.

Additionally, you should know that selling a faculty member’s course using IU email, or via Canvas may also constitute a violation of IU information technology and IU intellectual property policies; additional consequences may result.

Use of generative AI (such as ChatGPT) in this class

Using AI to assist in completing assignments will be allowed only in the following ways:

• Find sources.* 
• Brainstorming ideas or creating graphics.*

*It is the student's responsibility to ensure all information used is accurate and cited appropriately.

All other use of AI is prohibited. You are permitted to use the free version of Grammarly and Microsoft Word’s spelling and grammar tool. 

WARNING: Submitting any questions, assignments, notes, slides,  or other instructor-produced course materials into Generative AI without permission is a violation of the faculty member’s exclusive rights and will be reported to the Dean of Students as academic misconduct.

 If you use AI in an unauthorized manner, you will be committing plagiarism* and will be subject to penalties in this class and sanctions by Indiana University. 

*Plagiarism: Plagiarism is defined as presenting someone else’s work, including the work of other students, as one’s own. Any ideas or materials taken from another source for either written or oral use must be fully acknowledged, unless the information is common knowledge. https://studentcode.iu.edu/responsibilities/academic-misconduct.html. (emphasis added)

 Course Assessments

Requirement	Points	% of Grade
Textbook PreClass Reading	30	7%
TopHat lecture (polling) questions	25	6%
Practice Problems	25	6%
Homework	90	22%
Research Problems	160	39%
Final Project	80	20%
TOTAL	410	~100%

 

 Grading Scale

Letter Grade	Range	Letter Grade	Range
A	100  -  93.5%	C	<76.5 - 73.5%
A-	<93.5 - 89.5%	C-	<73.5 -69.5%
B+	<89.5 - 86.5%	D+	<69.5 - 66.5%
B	<86.5 - 83.5%	D	<66.5 - 63.5%
B-	<83.5 - 79.5%	D-	<63.5% -59.5%
C+	<79.5 - 76.5%	F	<59.5% - 0

Other Valuable IU Information

O’Neill School expectations of civility and professional conduct[1]

The O’Neill School takes matters of honesty and integrity seriously because O’Neill is the training ground for future leaders in government, civic organizations, health organizations, and other institutions charged with providing resources for the public, and for members of society who are vulnerable and who are lacking in power and status. Precisely because O’Neill graduates tend to rise to positions of power and responsibility, it is critical that the lessons of honesty and integrity are learned early.

O’Neill requires that all members of its community – students, faculty, and staff – treat others with an attitude of mutual respect both in the classroom and during all academic and nonacademic activities outside the classroom. A student is expected to show respect through behavior that promotes conditions in which all students can learn without interruption or distraction. These behaviors foster an appropriate atmosphere inside and outside the classroom:

• Students are expected to attend class regularly and to be prepared for class.
• Students must be punctual in their arrival to class and be present and attentive for the duration of the class. Eating, sleeping, doing work for another class, wandering in and out of the classroom, and packing up or leaving class early are not civil or professional behaviors.
• Students must abide by the course policy regarding use of electronic devices in the classroom.
• Students must responsibly participate in class activities and during team meetings.
• Students must address faculty members, other students, and others appropriately and with respect, whether in person, in writing, or in electronic communications.
• Students must show tolerance and respect for others.
• Students must not destroy or deface classroom property nor leave litter in the classroom. 

 [1] These expectations are excerpted from the O’Neill School Honor Code which can be found under Student Ethics and Policies: https://oneill.indiana.edu/undergraduate/course-advising/advising/resources.html

Counseling and Psychological Services

For information about services offered to students by CAPS:  http://healthcenter.indiana.edu/counseling/index.shtml

 TimelyCare

Indiana students have free, 24/7 access to virtual mental health care services with TimelyCare. Students do not need insurance to access TimelyCare services. https://www.iu.edu/mental-health/find-resources/timely-care.html#0

Religious Accommodation Requests

The "Request for Accommodation for Religious Observances" form must be submitted by the student to the professor no later than two weeks prior to the anticipated absence.  A separate form must be submitted for each absence and for each course. Faculty do not have to consider accommodations for the purpose of allowing students to travel away from Bloomington for religious observance.  Information about the policy is found here: https://vpfaa.indiana.edu/resources/religious-observances-information.html.

Accessible Educational Services (formerly Disability Services for Students) 

Securing accommodations for a student with disabilities is a responsibility shared by the student, the instructor, and the AES Office. For information about support services or accommodations available to students with disabilities, and for the procedures to be followed by students and instructors: https://studentlife.indiana.edu/student-support/iub-aes/index.html

Sexual Harassment 

As your instructor, one of my responsibilities is to help create a safe learning environment on our campus. Title IX and our own Sexual Misconduct policy prohibit sexual misconduct.  If you have experienced sexual misconduct, or know someone who has, the University can help.

If you are seeking help and would like to talk to someone confidentially, you can make an appointment with:

1. The Sexual Assault Crisis Service (SACS) at 812-855-8900
2. Counseling and Psychological Services (CAPS) at 812-855-5711
3. Confidential Victim Advocates (CVA) at 812-856-2469
4. IU Health Center at 812-855-4011

For more information about available resources:  http://stopsexualviolence.iu.edu/help/index.html. It is also important to know that federal regulations and University policy require me to promptly convey any information about potential sexual misconduct known to me to our campus’ Deputy Title IX Coordinator or IU’s Title IX Coordinator.  In that event, they will work with a small number of others on campus to ensure that appropriate measures are taken and resources are made available to the student who may have been harmed.  Protecting a student’s privacy is of utmost concern, and all involved will only share information with those that need to know to ensure the University can respond and assist.  I encourage you to visit http://stopsexualviolence.iu.edu/help/index.html to learn more.

IU Culture Centers: https://studentlife.indiana.edu/communities/culture-centers/index.html

 

Schedule of Assignments:

 Listed here are the course meeting dates, and the associated readings for each day, and days on which assignments are due . 

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The following schedule is subject to change in the event of extenuating circumstances.

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