ADNREW YOUNG SCHOOL OF POLICY STUDIES DEPARTMENT OF PUBLIC MANAGEMENT AND POLICY PMAP 8261 NONPROFIT FINANCIAL MANAGEMENT Fall 2015 Instructor: Ross Rubenstein Office: Andrew Young School,
Room 335 Office Phone: 404-413-0109 E-mail: [email protected]
Class Time: Monday 7:15-9:45 Class Location: Langdale Hall 318 Office Hours: Monday 3-4 or by appointment
NOTE: I am flexible regarding appointments,
but please call or e-mail ahead COURSE OBJECTIVES By the end of this course you should be able to: Apply accounting principles,
and concepts Read and analyze financial statements Demonstrate how accounting and other financial information is used in management Understand fundamental concepts and methods of finance and financial analysis Analyze contemporary financial management issues relevant to nonprofits Apply financial management knowledge and tools to assist in the management of personal financial affairs TARGET AUDIENCE: This course is designed for students who have no previous formal training (or equivalent on-the-job experience) in either business,
nonprofit or government accounting or finance.
If you have such training or experience,
you probably should not be enrolled in this course.
COURSE OVERVIEW: The first portion of the course focuses on financial decision-making techniques,
often referred to as managerial accounting.
This section includes short and long-term financial decision-making,
managing resources and controlling the financial plan.
and the use of financial statements to analyze a nonprofit’s financial condition.
The focus of this section is to help you use financial statements to understand the financial health of an organization and communicate this information to others.
This is a survey course.
Much of the subject matter is technical and a single course will not make you an expert in financial management.
mastery of the course material should be advantageous to anyone who is aiming for a position as a financial analyst or a front-line manager with budgetary responsibility.
several of the course topics may be of value in managing your personal finances.
the course involves a considerable amount of number crunching and analysis of financial information.
You will have to use a calculator in class and on exams and Excel in some homework assignments.
Some assignments will require you to describe what your numerical analysis means in plain language.
and CALCULATOR Required Text (Available at the GSU Bookstore or online) Steven A.
Financial Management for Public,
and Not-for-Profit Organizations,
All additional readings and case studies will be posted on Brightspace.
I recommend that you purchase either a Texas Instruments BA-35 Solar calculator or Texas Instruments BAII-Plus Business Analyst calculator if you don’t own a calculator that does time value of money calculations.
I can provide assistance as you learn how to use it for in-class exercises,
You are free to buy another brand but you will be on your own in learning how to operate it.
you may use a financial calculator app for a phone or tablet.
These programs generally work in the same way as the financial calculator but you will be responsible for ensuring that you can use them correctly.
There is also a BAII Plus app available for iPhones and iPads.
I strongly recommend that you use the calculator or app for practice problems before taking the midterm exam to ensure that you know how to use them.
please see note about apps under academic honesty below.
COURSE FORMAT: Most class sessions will focus on conceptual and analytical material contained in an assigned reading.
You will be expected to have read the assigned material and to have made a good faith effort to complete all written assignments.
I will sometimes lecture about the assigned material and about related topics not covered in the text.
At other times I will lead a discussion about the assignment in which class members will be expected to demonstrate their understanding of the material and to explain their solutions to assigned problems and their analyses of assigned cases.
ATTENDANCE: You are expected to attend all class meetings and to come to class prepared to discuss the day's assignment.
Please arrive before class begins and stay until it has concluded.
We will typically take a short break about halfway through.
watch with alarm or other distracting noisemaking devices,
please be certain they are turned off during class.
I prefer that you do not use a laptop or tablet in class.
or engage in other non-class related activities (the same goes for smartphones
It is very distracting to me and may be distracting to your classmates.
Your constructive assessment of this course plays an indispensable role in shaping education at Georgia State.
Upon completing the course,
please take time to fill out the online course evaluation GRADING Class participation and attendance: 5% of grade.
Three written exercises: combined total,
Each will count 5% toward your course grade.
They will be in the nature of a problem or case that will require application of technical material,
or other technical problems will not be accepted as reasons for late delivery of assignments,
so please do not delay your preparation until the last moment.
to be completed with a group of three to four classmates,
is a financial condition analysis of a nonprofit organization.
Your group should choose an organization as early as possible in the semester so that you can obtain its audited financial statements,
I recommend against choosing a foundation or other organization that primarily provides grants to other organizations.
please provide me with a copy of the financial statements and I will let you know.
You must obtain a copy of the most recent audited financial statements and submit a copy of the statements with your assignment (electronic copies or links to a website with the statements are fine).
etc.) but this is not required and you do not need to submit these materials.
not counting tables or other supplementary materials.
You will present a summary of your findings in class on December 7 and your final paper is due by 5 pm December 11.
EXAMINATIONS: Each of the exams will be an in-class exam.
There will not be a makeup date for either the midterm or the final examination.
There will be no extra exams or other forms of extra credit assignments to raise your course grade.
END-OF-CHAPTER EXERCISES The Finkler text includes a number of useful problems at the end of each chapter.
These problem sets are not required and you do not have to hand in solutions.
We will go over some of them in class (as time permits) and I will post solutions.
E-MAIL AND CONSULTING WITH INSTRUCTOR You are always welcome to take your chances and come by at any time to see me.
I will be pleased to meet with you on a "drop in" basis whenever I am there and not otherwise occupied.
that you set up an appointment ahead of time – this will also save you from a wasted trip if I’m not available.
You are also encouraged to use e-mail to contact me when you have questions about assignments and would like to have an answer before the next class meeting.
I will check my e-mail regularly and make every effort to answer your questions as quickly as possible.
ACADEMIC HONESTY The University’s policy on academic honesty states that “As members of the academic community,
students are expected to recognize and uphold standards of intellectual and academic integrity.
The university assumes as a basic and minimum standard of conduct in academic matters that students be honest and that they submit for credit only the products of their own efforts.
Both the ideals of scholarship and the need for fairness require that all dishonest work be rejected as a basis for academic credit.
They also require that students refrain from any and all forms of dishonorable or unethical conduct related to their academic work.” The full policy on academic honesty can be found in Section 409 of the Faculty Handbook or at: http://www2.gsu.edu/~wwwfhb/sec409.html.
Any instance of academic dishonesty will result in a grade of F and could result in expulsion from the Andrew Young School.
please do not hesitate to ask the instructor
! DISABILITY SERVICES Students who wish to request accommodation for a disability may do so by registering with the Office of Disability Services.
Students may only be accommodated upon issuance by the Office of Disability Services of a signed Accommodation Plan and are responsible for providing a copy of that plan to instructors of all classes in which accommodations are sought.
COURSE INTRODUCTION AND BUDGETING Reading: Finkler,
including Appendices Complete: Finkler problems 2-20,
Chapter 4 Complete: Finkler problems 3-23,
Chapter 4: 4-30 through 4-39,
LABOR DAY: NO CLASS
Chapter 5 (including Appendix 5-A and 5-B) Complete: Finkler,
Problems 5-11 through 5-19,
it is not necessary to write the spreadsheet formula or cell references)
CAPITAL BUDGETING AND INVESTMENT ANALYSIS Reading: Finkler Chapter 6.
“Nonprofit Corporations: Borrowing with TaxExempt Bonds” Complete: Finkler,
ASSIGNMENT # 1 IS DUE: Orangetown United for Full Employment
Barr and Bell “An Executive Director’s Guide to Financial Leadership” Complete: Finkler Problem 7-30,
BUDGET EXECUTION AND INTERNAL CONTROLS Reading: Finkler,
Chapter 8 (pages 291-294 are optional)
“Ethics and the Nonprofit”
Gallagher and Radcliffe “Internal Controls in Nonprofit Organizations” Complete: Finkler Problems 8-24 through 8-29
INTRODUCTION TO FINANCIAL ACCOUNTING: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND THE STATEMENT OF FINANCIAL POSITION Reading: Finkler Chapter 10 (Appendices are optional) Complete: Finkler,
Problems 10-23 through 10-28
Chapter 15 Complete: Finkler,
ANALYSIS OF FINANCIAL CONDITION (continued) Readings: Standard and Poor’s “Nonprofit Criteria: Non-Traditional Nonprofits” ASSIGNMENT # 3 IS DUE: Notes for Major Medical Center case (Finkler page 552)
LONG-TERM INVESTING: PENSIONS AND ENDOWMENTS Reading: Commonfund Institute “Principals of Nonprofit Investment Management”
al “Investment Strategies”
Zeitlow “Investing Principles and Procedures.”
PDF ANÁLISE DE ADOÇÃO DAS VARIEDADES DE MANDIOCA Ainfoainfo cnptia embrapa br ANALISE DE ADOCAO DAS VARIEDADES Resumo n 188 Cicero Cartaxo poster pdf PDF ANÁLISE DE ADOÇÃO DE MANDIOCA Ainfo A Embrapaainfo cnptia embrapa br
repositorio ufpe br bitstream 123456789 17144 1 Adoção da Inovação em Modelos de Negócios Estabelecidos um Estudo de Caso em Tecnologia da Informação Dissertação apresentada ao Programa de Pós Graduação em Ciência da Computação da Universidade Federal de Pernambuco, como requisito parcial para a obtenção do título de
Resumo O objetivo deste trabalho é estudar os fatores determinantes da difusão e adoção de tecnologias de produto e processo pelos produtores de café 2 abr 2015 A adoção e difusão de aplicações informáticas nas organizações é um fenómeno colocam maiores desafios ?
PDF A tendência antissocial de crianças adotadas PUC Campinastede bibliotecadigital puc campinas edu br 8080 Renata 20Mara 20Alves 20dos 20Reis pdf PDF Adoção de Resposta Rápida e gerenciamento de SciELO scielo br pdf gp
Zehra Sayın 8 2 Elma Toplama Oyunu çözme becerisine sahip olmayan çocuklar, bir problemle karşılaştıklarında aksiyona Ankara'dan yola çıkıp ( başlangıç noktası), İstanbul'a ulaşmak istiyorsunuz (bitiş noktası) Şekil 10 Scratch kurabilmek için gerekli Adobe AIR ve
Sep 30, 2011 241 Validating signatures Examples include Acrobat 8 with Adobe Reader 9, or Acrobat 7 with Allow PostScript XObjects PostScript XObjects store fragments of PostScript code to be used when a PDF is printed Nov 3, 2015
โปรแกรม Adobe Photoshop (อะโดบีโฟโตชอป) มักเรียกสั้นๆ ว่า Photoshop แบบแรส เตอร์ ซึ่ง Photoshop Cs5 คือรุ่นปัจจุบัน ผลิตโดยบริษัทอะโดบีซิสเต็มส์ Gradient Map คือการนําสีเกรเดียนท์มาไล่ระดับโทนสีบน?? าพ โดยการนําสีไปจับคู่กับความสว่างใน โดย สม?? พ สุ?? าพ งามเนตร ดิษฐประยูร คู่มือ Adobe Photoshop CS5 Photoshop CS5 Extendedได้เพิ่มความสามารถนอกเหนือจากการตกแต่ง และการตัดต่อ คือ การ รายละเอียดหลักสูตร Adobe Photoshop
adobe corporateresponsibility pdf s adobe the U S Environmental Protection Agency’s ENERGY STAR® label each year In 2005, Adobe expanded its green mission and began pursuing the Leadership in Energy and Environmental Design (LEED®) certification for its San Jose headquarters The LEED program was developed
gwg wp content uploads attachments f97a9 © 2012 Adobe Systems Incorporated All Rights Reserved !e Importance of PDF X Leonard Rosenthol PDF Architect · Principal Scientist Adobe Systems eecis udel edu ~zyu MyProjects zhanyu cv pdf Zhan Yu, Jingyi Yu, Andrew Lumsdaine, and Todor
Sep 14, 2016 Location Career Services Alumni Relations Andrew Young School of Policy Studies Georgia State University 14 Marietta Street NW, G47
Andrew Young School of Policy Studies GEORGIA STATE UNIVERSITY PO Box 3995 Atlanta, GA 30302 3968 (404) 413 1050 aysps gsu edu socialwork
250 fields of study in its ten academic colleges and schools, the Andrew Young School of Policy Studies, the Byrdine F Lewis College of Nursing and Health
Georgia State University, Andrew Young School of Policy Studies Director CTEx (Career and Technical Education Policy Exchange) 2017 – Co Director
Apr 13, 2013 The Andrew Young School of Policy Studies was established at Georgia Andrew Young School houses seven leading research centers and
59p ; Produced by Georgia State University, Education Policy Group, Andrew Young School of Policy Studies AVAILABLE FROM Education Policy Group
Mar 28, 2018 Department of Economics, Office 455E, Andrew Young School of Policy Studies, Georgia State University, 14 Marietta St NW, Atlanta, GA
Department of Economics, Andrew Young School of Policy Studies, 2007 2014 Professor, John E Walker Department of Economics, Clemson University