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1

ACC 548 Not-For-Profit & Government Accounting

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2

ACC 548 Week 1 Individual Assignment Comprehensive Annual Financial Report Briefing

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You are working as an accountant for the government, and you have newly elected board members who are businesspeople from the community. You need to prepare an overview of government accounting to brief the new members.

Select a Comprehensive Annual Financial Report (CAFR) for a government entity of your choice, preferably a community in which you live.

Write a paper of no more than 1,400 words and submit it as a Microsoft® Word document.

Include a comparison of governmental accounting with for-profit financial accounting, an explanation of governmental reporting requirements, an overview of the entity you have chosen, and an evaluation of the Management Discussion & Analysis (MD&A) section for your entity.

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3

ACC 548 Week 2 Learning Team Assignment Text Problem Sets

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Complete the following problem sets:

o Granof&Wardlow: 3-1 and 3-2

o Copley: 4-5, 4-6, and 4-7

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4

ACC 548 Week 3 Individual Assignment Text Problem Sets

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Complete the following problem sets:

o Copley: 5-7 & 5-10 part a

o Copley: 6-3 & 6-10

o Copley: 7- 6 part a

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5

ACC 548 Week 4 Individual Assignment Comprehensive Annual Financial Report Presentation

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• Prepare an 8- to 10-slide Microsoft® PowerPoint® presentation for the newly elected board members using the same CAFR from Week One.

o Explain the process by which fund financial statements are converted to government-wide financial statements.

o Evaluate the significance of the notes to the financial statements.

• Evaluate the benefit of the required supplementary information.

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6

ACC 548 Week 5 Learning Team Assignment Reporting Requirements Memo

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One issue in accounting is the qualifications of an accountant when working for a client. It is expected that a CPA will not engage in an assignment without proper qualifications. Your firm has the ability to bid on two projects: the first is engagement and examination work—not consulting or audit—for a small county hospital. The second is work for a private, not-for-profit nursing home.

• Prepare a memo of 700-1,050 words for the senior partner. Include an abstract. A running head is optional.

• Analyze reporting requirements for private sector, not-for-profit organizations under Financial Accounting Standard Board guidance.

• Compare and contrast accounting practices between the two different assignments.

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7

ACC 548 Week 6 Individual Assignment Comprehensive Annual Financial Report Budget Analysis

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