ACTG 430 – Governmental Accounting Syllabus

Winter 2021

Course Administration
Days: Fridays Time: 12:00 – 1:50
Classes will be held via zoom link in D2L on course schedule
Credits: 2
Prerequisite: ACTG 382

Instructor Information
Instructor: Tonya Moffitt, CPA, MSFA
Email: tmoffitt@pdx.edu
Office Hours: Fridays 11:00 – 11:50 (via zoom see link in D2L on course schedule )

Course Description
An introduction to state and local governmental and “fund” accounting. Topics will include both the
mechanics of fund accounting and presentation of financial statements by governmental entities in a
Comprehensive Annual Financial Report (COA formerly CAFR).

Course Objectives
After this course you will be able to:
 Recognize the conceptual framework and unique issues for governmental accounting and
reporting
 Identify the key differences between governmental and private sector accounting
 Identify governmental and proprietary fund types
 Understand the key elements of the government-wide, governmental, and proprietary fund
statements
 Understand the differences between net position and fund balance

Course Materials
Required Text: Essential of Accounting for Governmental and Not-for-Profit Organizations, 14th Edition,
Paul A. Copley, ISBN10: 1260201384, ISBN13: 9781260201383

Note: Can be physical book, digital copy of the text rented or purchased, do not need to purchase
McGraw-Hill connect
Course Assignments:
Class Date Chapter/Quiz/Test Assignment Due Date
January 8 Chapter 1 1-9 January 15
January 15 Chapter 2 2-3, 2-12 January 22
January 22 Chapter 3 3-11 January 29
January 29 Chapter 4 and Quiz 3-C (b), 4-C Part 2 February 6
February 5 Chapter 5 5-C Part 2, Part 3 & Part 4 February 13
February 12 Chapter 6 N/A – Study for Mid-term February 19
February 19 Review and Mid-term N/A – Study for Mid-term February 26
February 26 Chapter 7 and Mid-term* 6-C Part 2 & Part 3 March 5
March 5 Chapter 8 7-C Part 2 & Part 3 March 12
March 12 Chapter 9 N/A – Study for Final March 19
March 19 Final** N/A N/A

*Due to the winter storm, power and internet outages I have moved the midterm to February 26
**Final will be available from Tuesday, March 16th – Friday, March 19th at midnight in D2L

Note: Please be aware that this syllabus is considered a live document. As we progress through the
term, greater detail will be added about various projects. This information will also be shared on your
weekly content pages and via announcements as it becomes available. I highly recommend selecting
your preferred notification settings to receive alerts for newly available materials.

Technology Requirements
There are a number of moving parts in an SB online course, and they differ from class to classes. The
following list of tools encompasses every type of technology you will encounter in this course, and all
others. It is your responsibility to obtain access to these in advance of your first assignment or let me
know of your limitation by the end of week 2.

 Functional webcam
 Microphone (internal or USB)
 Google Chrome browser
 Proctorio Chrome extension
 Reliable internet connection
 Microsoft Excel

Visit Course Technology Information to verify that your system is capable of using the technology tools
required for this course. If you cannot purchase the necessary equipment, consider borrowing from the
PSU library.

If you have technical questions/problems related to using D2L or obtaining an Odin account, contact the
OIT Help Desk at help@pdx.edu or by calling (503) 725-4357.
Grading Scale
G
ra
A A- B+ B B- C+ C C- D+ D F
d
e
91. 89. 87. 81. 79. 77. 71. 69. 67.
100 <
% 9- 9 – 9- 9- 9- 9- 9- 9- 9-
-92 60
90 88 82 80 78 72 70 68 60
Activity Grade %
Homework/Quiz 60%
Mid-term 10%
Final 20%
Attendance* 10%
100%
*-5% for missed class (may make exceptions if pre-approved prior to missing class and
taking quiz about missed class material)

Late Assignment Policy

Homework and assigned reading should be completed prior to the beginning of class, to aid in your
understanding of the subject matter, unless alternative arrangements have been approved prior to
missing the deadline. Assignments will be accepted late but there will be a 10% deduction assessed for
each day the assignment is late (unless pre-approved). Late assignment will only be accepted through
March 12.

Course Expectations
It is expected that you will attend and participate in class, ask questions, submit assignments on a timely
basis and respect fellow classmates.

All students are responsible for checking announcements in D2L. I highly recommend setting up your
notification when something is added or updated.

Remote Learning Expectations

The Undergraduate Program recommends the following guidelines for your participation in remote
courses. The instructor’s syllabus may provide more detailed or different information. In such cases, the
syllabus should guide your behavior.

Consider your remote course as a virtual workspace where communication is professional and
appropriate for university learning.

Chats
 Avoid using texting shorthand (BRB, LOL) in chats and limit content to course topics
 Do not send inappropriate content to the group or an individual
 Be mindful of using strong formatting of text such as ALL CAPS, and excessive punctuation!!!!
Expectations for Live Video Sessions
 Arrive early to set up your camera and audio and then mute your audio
 You must be live on camera with audio/microphone features activated throughout the duration
of the session
 No smoking/vaping, please
 Do not drive during the session
 Please refrain from engaging in any activity that might distract others
 Be mindful of your non-verbal communication including facial responses when someone else is
speaking
 Minimize distractions where possible including other people, TV, pets, side conversations
 Consider lighting and space - the best option is to sit facing the light source and not position
yourself in front of messages that may be offensive to others
 Your attire should be appropriate for the classroom setting
 If you are not speaking, your mic must be muted

For more resources on remote learning, please go to your MyPSU portal - Remote Learning page.

The university has developed a remote learning kit for your use as well which includes details on basic
technology troubleshooting as well as an introduction to using Zoom.

The functionality of Zoom differs across device and platform. Where possible - use the Zoom App rather
than accessing it on a web browser. Use Zoom on a laptop rather than a phone.

Preferred Name and Personal Pronouns

Professional courtesy and sensitivity are especially important with respect to individuals and topics
dealing with differences of race, culture, religion, politics, sexual orientation, gender, gender variance,
and nationalities. Class rosters are provided to the instructor with the student’s legal name. I will gladly
honor your request to address you by an alternate name or gender pronoun. Please advise me of this
preference early in the semester so that I may make appropriate changes to my records.

Accommodations for Learning Differences

If you have, or think you may have, a disability that may affect your work in this class, register your
needs with the Disability Resource Center (DRC) to initiate an accommodations support process. The
DRC can be reached at (503) 725-4150 or drc@pdx.edu. Once you have coordinated with the DRC,
please contact me to make sure that I have received a faculty notification letter and we can discuss your
needs for the term.

PSU values diversity and inclusion; we are committed to fostering mutual respect and full participation
for all students. My goal is to create a learning environment that is equitable, usable, inclusive, and
welcoming. If any aspects of instruction or course design result in barriers to your inclusion or learning,
please notify me.

Academic Integrity
Review the Student Conduct Code to become familiar with your rights, responsibilities and the behaviors
for which a student may be subject to disciplinary action. An act of academic dishonesty (e.g., cheating,
plagiarism, misrepresenting or improper/no citing that leads the instructor/viewer of content to believe
that the writing and content are original to you, or unauthorized possession of examinations will
automatically result in a grade of “F” for the affected assignment, and the case will be referred to
university authorities. University authorities have the ability to escalate matters to the level of
expulsion. Make sure you keep electronic copies of all your assignments also outside of D2L so that you
can produce them should the need arise.

Many of PSU's online courses use the Turnitin plagiarism assessment tool to evaluate assignments. This
tool checks submissions against a database of published works, as well as other students' papers. You
can review your Turnitin report before submitting an assignment and make necessary revisions. If you
are still unclear as to what constitutes plagiarism, please review the PSU Library's Citation Tutorial.

Online courses may also use remote proctoring to regulate behavior during exams. The School of
Business uses an automated system called Proctorio. Proctorio works by documenting an instructor-
customized combination of video, audio, open applications, and restriction of activities such as copy-
paste and opening new browser tabs. If Proctorio identifies suspicious activity according to your
instructor’s settings, it will flag the instance for a review. This service runs on the Chrome browser and
gates access to specified quizzes directly within PSU’s learning management system. The School of
Business covers the cost of this platform. Proctorio provides a American Disability Act and FERPA
compliant user experience.

Data Privacy
The Family Educational Rights and Privacy Act (FERPA) is a federal law that affords students certain
rights with respect to their academic records, such as “the right to consent to disclosures of personally
identifiable information contained in the student's education records, except to the extent that FERPA
authorizes disclosure without consent.” FERPA protects students from having their information
disseminated to third parties without consent.

In accordance with this law, Portland State University has adopted rules to govern the gathering, use,
and disclosure of student records with the aim of guaranteeing the privacy of such records. Under the
Student Record rules, most of the records that the University maintains with regard to a student can
only be disclosed to the student, University officials, sponsors of disbursed financial aid, or government
agencies upon receipt of lawful subpoenas.

Online Proctoring and Data Privacy

Portland State University’s School of Business uses an automated, third party, remote proctoring service
to monitor and regulate student behavior during online exams. The current service employed—
Proctorio—never holds unencrypted academic records. All data that enters its system has been
encrypted by PSU’s learning management system (D2L) according to user roles, and can only be
unlocked by authorized instructors and campus administrators within D2L. This restricts information
from being shared with users who do not possess a PSU "School Official" role, preventing unauthorized
individuals and Proctorio from accessing student data.
  Proctorio delivers all content via SSL (TLS 1.2), and their servers are compliant to PCI and HIPAA
standards. Cookies used by the Services cannot be used to personally identify you.
 Proctorio never requests disclosure of PII. When going through technical support channels,
representatives see student inquiries as unique, randomized identifiers according to the
institution. The service is accessible through PSU’s learning management system, with costs
assumed by The School of Business, meaning no secondary accounts or payment information.
 Proctorio is a Chrome extension that requires activation in order to run within a section. This
service only operates on specified quiz pages within D2L.

Class Recordings

We will use technology for virtual meetings and recordings in this course. Our use of such technology is
governed by FERPA, the Acceptable Use Policy and PSU’s Student Code of Conduct. A record of all
meetings and recordings is kept and stored by PSU, in accordance with the Acceptable Use Policy and
FERPA. Your instructor will not share recordings of your class activities outside of course participants,
which include your fellow students, TAs/GAs/Mentors, and any guest faculty or community based
learning partners that we may engage with. You may not share recordings outside of this course. Doing
so may result in disciplinary action.

Resources
Basic Needs at Portland State

It can be challenging to do your best in class if you have trouble meeting basic needs like safe shelter,
sleep, and nutrition. Resource centers across campus are here to provide assistance, referrals, and
support. Please contact anyone on this list for assistance:

Basic Needs Hub: 

basicneedshub@pdx.edu
Portland State Food Pantry: 
psufp.com
pantry@pdx.edu
C.A.R.E. Team:
askdos@pdx.edu
(503) 725-4422
Student Health & Counseling:
askshac@pdx.edu
(503) 725-2800

Title IX Reporting Policy

As an instructor, one of my responsibilities is to help create a safe learning environment for my students
and for the campus as a whole. We expect a culture of professionalism and mutual respect in our
department and class. You may report any incident of discrimination or discriminatory harassment,
including sexual harassment, to either the Office of Equity and Compliance or the Office of the Dean of
Student Life.
Please be aware that as a faculty member, I have the responsibility to report any instances of sexual
harassment, sexual violence and/or other forms of prohibited discrimination. If preferred, you can
instead share information about sexual harassment or sexual violence with a confidential employee who
does not have this reporting responsibility. For more information about Title IX, please complete the
required student module Creating a Safe Campus in D2L.