UNIVERSITY OF HAWAII – WEST O’AHU

Professional Studies Division, Business Administration Program

Second SUMMER session 2011 (07/05/11 - 08/12/11)

Course Syllabus

BUSA 414 – 69069 & 69095 – GOVERNMENTAL ACCOUNTING (3.0 credits)  rev.07/09/11

 

Instructor:                            Roy Kamida 

Office Location:                  Leeward Community College, Business Education Building, Room BE-206

Office Hours:                       by appointment

Contact Information:         kamida@hawaii.edu, www2.hawaii.edu/~kamida, 455-0294

Laulima:                              https://laulima.hawaii.edu/portal

 

Catalog Course Description: 

Concepts and principles for not-for-profit entities with emphasis on governmental units. Introduction to the fundamentals of fund accounting and financial reporting for state and local government.

 

Prerequisites:

BUSA 312 – Intermediate Financial Accounting I

 

Textbooks and other Resources:

Governmental and Nonprofit Accounting, Theory and Practice, Revised 9th edition by Freeman, Publisher: Prentice Hall/Pearson – new $203.95 at the Leeward Bookstore.

CourseSmart – 180 days ebook $82.46

 

Student Learning Outcomes:

See listing at the beginning of each chapter.

Grading Policy:      

The course’s official scores and grades are posted at the class Laulima site. Only you can see your scores and grade. Your course grade should be posted in your MyUH account after the semester is completed. The course grade will be determined as follows: 

 

Activity

Points

Grading Scale

Chapter Exercises

154

    A = 500.0 – 450.0 (100.0-90.0%)

Exam 1 – Chp 1,2,3

102

    B = 449.9 – 400.0 (89.9-80.0%)

Exam 2 – Chp 4,5,6

102

    C = 399.9 – 350.0 (79.9-70.0%)

Exam 3 – Chp 7,9,10,16

138

    D = 349.9 – 300.0 (69.9-60.0%)

Surveys

  20

    F = below 300.0 (<60.0%)

Total

516

 

 

Withdraw with "W" Deadline: 07/27/2011

 

Chapter Exercises (154 multiple choice questions at 1 point each): At the ends of each chapter there are varying amounts of multiple choice questions. The amount of questions for each chapter can range from as small as 8 to large as 25. Each question is worth one point. You will read the questions from your textbook and submit your answers at our Laulima class site. You will have three chances with no time limit to do each set of chapter exercises. After each attempt you can review your scored submission that will flag only your correct answers with a green checkmark. Your last attempt must be submitted by 11:59pm of the last day the chapter is assigned. See the Class Schedule for days each chapter is assigned. No late and make-up exercises accepted.

 

Exams (2 exams at 105 102 points each and 1 exam at 138 points): The first two online exams will each contain 35 multiple choice questions covering three chapters. The third and last exam will have 46 questions covering four chapters. Each question will be worth 3 points. Exams will be available at our Laulima class website. You will have a three-day window to take each exam. Once you start you must finish the exam in one sitting. Unlike the untimed chapter exercises, the maximum time allowed for each exam is 120 minutes. You will only have one attempt to complete each exam, unlike the three attempts for each set of chapter exercises. Out of fairness to fellow students, make-up exams are allowed only for emergencies (which will be determined by the teacher) and which may carry a penalty of 1/3 of the maximum points for each day or part of day late. No makeup exams after two days. It is the student’s responsibility to arrange for the missed works by contacting the teacher as soon as possible. Questions are randomly drawn from the textbook test bank so no two students should receive the same set of questions. All exams are “open-book” but you are on your honor not to receive and give help during exams. Your scored exam will be available for review the day after the exam is due. See the Class Schedule for the exam deadlines.

 

HOW TO STUDY EACH CHAPTER

O     Review the Learning Objectives at the beginning of the chapter.

O     Read the assigned chapter.

O     View the online lecture videos linked in the Laulima chapter folder.

O     View other posted chapter videos.

O     Review posted chapter solutions and other handouts.

O     Submit the assigned Chapter Exercises by the due date.

O     Restudy the chapter before an exam.

 

 

 

Commitment: Purchasing the course textbook and checking the class Laulima site and UH email every day, reading all announcements, timely asking questions, reviewing supplementary materials, allocating enough study time, reading the assigned chapters, watching the posted videos, timely working on the chapter exercises, applying your knowledge to your personal and work situations, and timely seeking additional help if needed will greatly increase your learning of the subject and will result in higher scores and grades.

 

Academic honesty: Exams are “open-book” but no student may give or receive help from another during exams. Do not be tempted to take credit by copying another student’s work. Failure to adhere to these standards may result in the receipt of the grade of "F" for the assignment and/or the course. I encourage students to HELP each other learn the material. Helping does not mean giving answers and copying files, but showing others the correct procedures and references so they can figure out the answers themselves. For more information see UWHO Student Conduct Code.