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CONCORDIA UNIVERSITY

John Molson School of Business


Department of Accountancy

COMPLEMENT TO THE COMMON COURSE OUTLINE


ACCOUNTANCY 410
WINTER 2013
Governmental and Not-for-Profit Accounting
SECTION BB
-

Required Materials

Danyluk, K., Not-For-Profit Financial Reporting, CICA 1998, (D),

OUT OF PRINT

CICA, handbook (HB)

CICA, public sector accounting handbook (PS),

USEFUL WEBSITES
QUEBEC ORDER OF CPA

www.ocaq.qc.ca

CANADIAN INSTITUTE OF CA

www.cica.ca

CANADIAN LAWS

www.canlii.org

IMAGINE CANADA

www.imaginecanada.ca

ACCO 410 - DETAILED CLASS SCHEDULE WINTER 2013


WEEK

DATE

TOPIC

READINGS

JAN 7

Introduction.
Significance and
peculiarities of NFPO

D-Ch 1, 2
HB 1001, 1101,1401,1501

JAN 14

JAN 21

The deferral and the


restricted fund method of
accounting for
contributions
How to read and analyze
financial statements

Fund accounting &


contributions receivable

JAN 28

Capital assets &


Collections

FEB 4

Statement of financial
position, Statement of
Operations, Net assets and
Cash flows

FEB 11

Reporting controlled and


related entities

FEB 18

Mid-term break

FEB 25

TEST # 1
20%

D-Ch 3, 4
HB 3032,4400,4410

D-Ch 5, 8
HB 4400, 4420

D- Ch 6, 7
HB 4400,4431,4432,4440

D- Ch 9, 10, 11, 12
HB 4400,4470

D-Ch 13, 14, 15


HB 4450,4460

ASSIGNMENTS

Canadian Cancer Society


Part 1
Jan 31, 2012

Canadian Cancer Society


Part 2
Jan 31, 2012
Canadian Cancer Society
Part 3
Jan 31, 2012

Centraide
Part 1
March 31, 2012
Centraide
Part 2
March 31, 2012

PS 1000, 1100

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Governmental & N.F.P.O. Accounting 410 Winter 2013
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ACCO 410 - DETAILED CLASS SCHEDULE WINTER 2013

WEEK

DATE

TOPIC

MARCH 4

WORKSHOP
(NO FORMAL CLASS)

MARCH 11

Introduction to Public
Sector Accounting

READINGS

ASSIGNMENTS

PS 1150, 1201

Meeting of the teams to finalize


selection of group project and
allocate work among team
members

PS 1300, 3150

Province of Ontario,
Part 1
March 31, 2012

NOV 6

10

11

MARCH 18

MARCH 25

APRIL 1

TEST #2

15%

Provincial government
financial accounting and
reporting

PS 3041, 3050

PS 3230, PSG-4

UNIVERSITY CLOSED
Local governments

12

13

14

APRIL 8

City of Toronto
PS 3300, 3310

Review of Test #2

Dec 31, 2011

SPECIAL MAKE UP
CLASS & REVIEW

Group project due

APRIL 15

APRIL17 to
APRIL 30

Province of Ontario,
Part 2
March 31, 2012

25%
FINAL EXAM (25%)

Date to be announced by the


Examination Office

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Governmental & N.F.P.O. Accounting 410 Winter 2013
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