UM Digos College
Department of Accounting Education
Course Outline: ACP 313- Accounting for Government and Not-for-
Profit Organizations
Course Facilitator:
Email:
Student Consultation:
Mobile:
Phone:
Effectivity Date:
Mode of Delivery:
Time Frame:
Student Workload:
Requisites:
Credit:
Attendance Requirements:
Areas of Concern
Contact and Non-contact Hours
Assessment Task Submission
ACC 321
Roxas Extension, Digos City
Charles D. Flores, CPA, CMA
charlesflores@umindanao.edu.ph
Zoom Meeting or traditional contact
(calls, texts, emails)
0927-1716952
(082) 2277367
September 2020
Online Blended Delivery
54 Hours
Expected Self-Directed Learning
None
3
For online sessions: minimum of 90% attendance
For 1-day on-campus/onsite review: 100%
attendance;
Details
This 3-unit course self-instructional manual is designed
for blended learning mode of instructional delivery, i.e.
online sessions through the LMS and the 2-days on-
campus/onsite face-to-face review and final
examination. The expected number of hours will be 54
including review and examination days. The face to
face sessions shall include the summative assessment
tasks (exams) since this course is crucial in the
licensure examination for accountants.
Submission of assessment tasks shall be on 3rd, 5th,
7th and 9th week of the term. The assessment paper
shall be attached with a cover page indicating the title
of the assessment task (if the task is performance),
the name of the Course Facilitator, date of submission
and name of the student. The document should be
emailed to the Course Facilitator. It is also expected
that you already paid your tuition and other fees before
the submission of the assessment task.
If the assessment task is done in real time through the
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 UM Digos College
Department of Accounting Education
Roxas Extension, Digos City

features in Quipper, the schedule shall be arranged

ahead of time by the Course Facilitator

Since this course is included in the licensure

examination, you will be required to take the Multiple-
Choice Question exam during the on- campus/onsite
sessions. This should be scheduled ahead of time by
the Course Facilitator. This is non- negotiable for all
licensure-based programs.
Turnitin Submission (if necessary) To ensure honesty and authenticity, all assessment
tasks are required to be submitted through Turnitin
with a maximum similarity index of 30% allowed. This
means that if your paper goes beyond 30%, the
students will either opt to redo her/his paper or explain
in writing addressed to the Course Facilitator the
reasons for the similarity. In addition, if the paper has
reached more than 30% similarity index, the student
may be called for a disciplinary action in accordance
with the University’s OPM on Intellectual and
Academic Honesty.

Please note that academic dishonesty such as cheating

Penalties for Late Assignments/
Assessments
and commissioning other students or people to
complete the task for you have severe punishments
(reprimand, warning, expulsion).
The score for an assessment item submitted after the
designated time on the due date, without an approved
extension of time, will be reduced by 5% of the
possible maximum score for that assessment item for
each day or part day that the assessment item is late.

However, if the late submission of assessment paper

has a valid reason, a letter of explanation should be
submitted and approved by the Course Facilitator. If
necessary, you will also be required to present/attach
evidences.
Return of Assignments/ Assessment tasks will be returned to you two (2)
Assessments weeks after the submission. This will be returned by
email or via Blackboard portal.

For group assessment tasks, the Course Facilitator

will require some or few of the students for online or
virtual sessions to ask clarificatory questions to
validate the originality of the assessment task
submitted and to ensure that all the group members
are involved

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 UM Digos College
Department of Accounting Education
Roxas Extension, Digos City

Assignment Resubmission You should request in writing addressed to the

Course Facilitator his/her intention to resubmit an
assessment task. The resubmission is premised on
the student’s failure to comply with the similarity
index and other reasonable grounds such as
academic literacy standards or other reasonable
circumstances e.g. illness, accidents financial
constraints.
Re-marking of Assessment You should request in writing addressed to the
Papers and Appeal program coordinator your intention to appeal or
contest the score given to an assessment task. The
letter should explicitly explain the reasons/points to
contest the grade. The program coordinator shall
communicate with the students on the approval and
disapproval of the request.

If disapproved by the Course Facilitator, you can

elevate your case to the program head or the dean
with the original letter of request. The final decision
will come from the dean of the college.
Grading System All culled from Quipper sessions and traditional
contact
Course discussions/exercises – 30%
1st formative assessment – 10%
2nd formative assessment – 10%
3rd formative assessment – 10%
Final exam – 40%

Submission of the final grades shall follow the usual

University system and procedures.
Preferred Referencing Style (if the Depends on the discipline; if uncertain or
tasks require) inadequate, use the general practice of the APA 6th
Edition.
Student Communication Students are required to create a umindanao email
account which is a requirement to access the
Quipper portal. Then, the Course Facilitator shall
enroll the students to have access to the materials
and resources of the course. All communication
formats: chat, submission of assessment tasks,
requests etc. shall be through the portal and other
university recognized platforms.

You can also contact your teacher/Course Facilitator

via traditional contact or social media for
communication. For related concerns, the students
can contact the Dean, Program Head, Library, and
Guidance Help Desks.

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 UM Digos College
Department of Accounting Education
Roxas Extension, Digos City

For students who have not created their umindanao

Contact Details of the Dean
account and LMS account, please contact the
Course Facilitator or Program Head for further
instructions
Name, number and email address of GSTC Head and
GSTC Facilitator in the college)

Contact Details of the Program Name, number and email address of GSTC Head and
Head GSTC Facilitator in the college)

Students with Special Needs
Online Tutorial Registration (if
available and necessary)
Instructional Help Desk Contact
Details
Students with special needs shall communicate with
the Course Facilitator about the nature of his or her
special needs. Depending on the nature of the need,
the Course Facilitator, with the approval of the Program
Head, may provide alternative assessment tasks or
extension of the deadline of submission of assessment
tasks. However, the alternative assessment tasks
should still be in the service of achieving the desired
course learning outcomes.
You are required to enroll in a specific tutorial time for
this course via the www.cte.edu.ph portal. Please note
that there is a deadline for enrollment to the tutorial.
(Name, number and email addresses of Dean and
College LMS Administrator)

Library Contact Details (Name, number and email address of LIC Head)

Well-being Welfare Support Held (Name, number and email address of GSTC Head
Desk Contact Details and GSTC Facilitator in the college)

Course Information – see/download course syllabus in the Quipper LMS

CC’s Voice: Hello future accountants! Welcome to ACC 313- Accounting for
Government and Not-for-Profit Organization. This course provides an
in-depth study of fund accounting in government and not-for-profit
organization. Students are expected to account for the effect of
government transactions as well as that of not-for-profit
organizations.

Let us begin!

Big Picture
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 UM Digos College
Department of Accounting Education
Roxas Extension, Digos City

Week 1-9: Unit Learning Outcomes (ULO): At the end of the unit, you are expected to:
a) Understand the basics of fund accounting and its application in nonbusiness entities;
b) Apply the appropriate accounting framework for government transactions; and
c) Explain the applicable accounting framework for not-for-profit organizaitons.

Big Picture in Focus: ULOa. Understand the basics of fund

accounting and its application in nonbusiness entities;

Metalanguage

In this section, we will discuss the introductory concepts for fund accounting and how its
application to specific nonbusiness entities in the Philippines.

Please see the “Essential knowledge” part for a guided discussion of the topic.

Essential Knowledge

For the first three (3) weeks of the course to achieve the aforesaid big picture (unit learning
outcomes), you need to thoroughly grasp the concept map that will be set out in the pages that
follow. Please notice that you are not restricted to referring to such services exclusively. You are
therefore expected to use other books, research articles, and other available resources.

I. FUND ACCOUNTING
It is a system in which a government’s or not-for-profit’s resources are divided among two or
more fiscal and accounting entities known as funds.
ü As a fiscal (or financial) entity, each fund accounts for resources, and the claims against
them, that are segregated in accord with legal or contractual restrictions or to carry out
specific activities.
ü As an accounting entity, each fund has its own self-balancing set of accounts from which
separate financial statements can be prepared. Governments and not-for-profits
customarily use several funds to account for their resources and activities.
Nonbusiness Organizations Business Enterprises
ü Provide socially desirable service ü Earn a return on investment
without regard to financial gain
Major Classification of Nonbusiness Organization
1. Government units
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 UM Digos College
Department of Accounting Education
Roxas Extension, Digos City

2. Hospitals and other health care providers

3. Colleges and universities
4. Voluntary health and welfare organizations
5. Other nonbusiness organizations.
General Classifications of Fund
1. Expendable Fund- Financial resources dedicated to a specified use.
2. Restricted and Unrestricted Fund- “Restricted” refers to resources that bear a legal
restriction as to use imposed by parties outside the organization.
3. Proprietary Fund- Activities that are similar to business enterprises
4. Fiduciary Fund- Trusts and agency funds
5. Budgetary fund- Approved resource flows are incorporated into annual budgets.
Accounting equation for fund accounting
Assets= Liabilities + Fund balance
This is a variation of the business accounting equation (assets =liabilities + owners’ equity).
The term fund balance replaces owners’ equity, because governments and not-for-profit may
not have owners. Fund balance, like owners’ equity, is a residual and is often referred to as net
assets. Fund balance, or net assets, is the amount left to the parties with rights to the assets
after all other claims against those assets have been liquidated.

Self-Help: You can also refer to the sources below to help you
further understand the lesson:
Millan, Zeus Vernon B. (2020). Government Accounting and Accounting for Non-Profit
Organization. GIC Enterprises, Inc.

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