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MSCM8615 Summer 2009
| Course Info | Syllabus | Files/Notes/Links | WEB CT |
Course Overview
This course examines the following topics: financial and managerial accounting; understanding financial statements; controls over accounting and financial reporting processes; budgeting, performance measurement, and relevant cost analysis.
Course Objectives
Students should gain an understanding of and develop skills with respect to:
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external financial reporting process of churches, from transactions to financial statements, with special attention paid to restricted and unrestricted assets
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analysis of financial statements - how is the church fulfilling its stewardship responsibility
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internal financial management - operating budgets, capital budgets, asset management (including cash management), relevant cost analysis
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performance evaluation of the stewardship function
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use of a balanced scorecard to capture the multiple goals of a church and/or diocese
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internal control issues in the church, including current problems and ways to strengthen the controls
Course Textbooks
Required:
1. "Not-for-Profit
Accounting Made Easy", Warren Ruppel, Wiley, Second Edition, 2007
2. "Nonprofit Financial Planning Made Easy", Jody Blazek, Wiley, Second Edition, 2008
Supplements (not required)
1. "Management Control in Nonprofit Organizations", David W. Young, The Crimson Press, 2008
2. "Church Administration and Finance Manual", Otto Crumroy, Jr., Stan Kukawka, and Frank M. Witman, Morehouse Publishing, 1998
Course Grading - Tentative!
Participation - 10%
Preparation of Financial Statements - 15%
Analysis of "Your" Church's Financial Statements - 30%
Operational Budget, Balanced Scorecard, and Internal Control Analysis of "your" Responsibility Center within "your" Church - 45%
Academic Integrity
Cheating will not be tolerated, for the simple reason that cheating is wrong. Here is the official VSB academic integrity policy:
The academic integrity policy, which is: The Code of Academic Integrity of Villanova University addresses cheating, fabrication of submitted work, plagiarism, handing in work completed for another course without the instructor’s approval, and other forms of dishonesty. For the first offense, a student who violates the Code of Villanova University will receive 0 points for the assignment. The violation will be reported by the instructor to the Dean’s office and recorded in the student’s file. In addition, the student will be expected to complete an education program. For the second offense, the student will be dismissed from the University and the reason noted on the student’s official transcript.
Click here to read the University policy on academic integrity.
Disability Policy
“It is the policy of Villanova to make reasonable academic accommodations for qualified individuals with disabilities. If you are a person with a disability please contact me after class or during office hours and make arrangements to register with the Learning Support Office by contacting 610-519-5636 or nancy.mott@villanova.edu as soon as possible. Registration is needed in order to receive accommodations.”
Miscellaneous Course Policies
1. I will try to answer all of your email within a 12-hour time period. I would appreciate no more than a 24-hour turnaround on email that I have sent to you which requires a response. Do not use WEB CT email to send me an email for which you require a response. WEB CT email is to be used only for submitting assignments! For all other correspondence, please just use regular email to james.borden@villanova.edu
2. Office hours: by appointment
3.
Have an enjoyable and productive semester!Go to Top of page