Doresey Brent

Acct 412-001: Municipal & Governmental Accounting

Spring Quarter 2013, TR 4:00-5:50 pm

Instructor: Office: E-mail: Cristy Martin, CPA, MBA Wyly Tower 202 clmartin@latech.edu Phone: 318.257.4730 Office Hours: TR 9a – 11a MWF 2p-315p By appt

Required Textbook

Essentials of Accounting for Governmental and Not-for-Profit Organizations, Copley, Paul. A., 11th ed. (2013). Additional readings and resources may be required throughout the course.

Course Description

Accounting procedures of the Federal, municipal, and state governments. Attention is given to the preparation of budgets, financial statements, and to budgetary control. Accounting 303 is the required prerequisite.

Course Objectives

Upon completion of this course, the student will demonstrate an understanding of: state and local governmental transactions, accounting for debt service funds, budgetary accounting, accounting for fixed assets and long-term debt, accounting for general and special revenue funds, accounting for trust and agency funds, accounting for governmental fund revenues and accounting for internal service funds, expenditures, governmental financial reports, and accounting for capital project funds, accounting for other nonprofit entities.

Course Policies

Academic Integrity Academic integrity at Louisiana Tech University is based upon and encompasses the principles of honesty, fairness, respect, responsibility, and excellence. Consequently, the University expects that all members of its academic community will demonstrate honesty and integrity in all academic relationships. Students are expected to follow the Louisiana Tech Academic Honor Code which states, “Being a student of a higher standard, I pledge to embody the principles of academic integrity.” Attendance Class attendance is regarded as an obligation, as well as a privilege. All students are expected to attend regularly and punctually all classes which they are enrolled. Emergency Closures Should a campus closure occur,...