UM Digos College

Department of Accounting Education

Roxas Extension, Digos City

Course Outline: ACP 313- Accounting for Government and Not-for-

Profit Organizations

Course Facilitator: Charles D. Flores, CPA, CMA

Email: charlesflores@umindanao.edu.ph
Student Consultation: Zoom Meeting or traditional contact
(calls, texts, emails)
Mobile: 0927-1716952
Phone: (082) 2277367
Effectivity Date: September 2020
Mode of Delivery: Online Blended Delivery
Time Frame: 54 Hours
Student Workload: Expected Self-Directed Learning
Requisites: None
Credit: 3
Attendance Requirements: For online sessions: minimum of 90% attendance
For 1-day on-campus/onsite review: 100%
attendance;

Areas of Concern Details

Contact and Non-contact Hours 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.

Assessment Task Submission 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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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

and commissioning other students or people to
complete the task for you have severe punishments
(reprimand, warning, expulsion).
Penalties for Late Assignments/ The score for an assessment item submitted after the
Assessments 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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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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Department of Accounting Education
Roxas Extension, Digos City

For students who have not created their umindanao

account and LMS account, please contact the
Course Facilitator or Program Head for further
instructions
Contact Details of the Dean 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 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.
Online Tutorial Registration (if You are required to enroll in a specific tutorial time for
available and necessary) this course via the www.cte.edu.ph portal. Please note
that there is a deadline for enrollment to the tutorial.
Instructional Help Desk Contact (Name, number and email addresses of Dean and
Details 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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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: ULOb. Apply the appropriate accounting

framework for government transactions;

Metalanguage

In this section, we will discuss the accounting for government transactions under the
government accounting manual prescribed by the Commission on Audit.

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

Essential Knowledge

For the next five (5) 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.

GOVERNMENT ACCOUNTING

Government Accounting encompasses the “process of analysing, recording, classifying,

summarizing and communicating all transactions involving the receipts and disposition of
government funds and property, and interpreting the results thereof.”

I. BASIC FEATURES OF GOVERNMENT ACCOUNTING

ü Modified accrual basis

All expenses shall be recognized when incurred. Income shall be on accrual
basis except for transactions where accrual basis is impractical or when
other methods are required by law.

ü One fund concept

Only the General fund shall be maintained and it is available for all functions
of government. Separate fund accounting (Special purpose fund) shall be
done only when specifically required by the law or by a donor agency or
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when otherwise necessitated by circumstances subject to prior approval

of the Commission.

ü Accounting books
o Regular Agency books – these books shall be used to record the receipt of
Notice of Cash Allocation (NCA) and other income or receipts for which the
agencies are authorized to use, disbursements and other related transactions.
o National Government books – these books shall be used to record income
required to be remitted to the Bureau of Treasury and for which the agencies are
not authorized to use.

ü Chart of accounts
A new coding structure and a new chart of accounts with a three-digit
numbering system shall be adopted.

ü Accounting reports
Trial balance – two-money column trial balance, monthly, quarterly,
preclosing and postclosing
o Statement of financial position
o Statement of income and expenses
o Statement of government equity
o Statement of cash flows

ü Budgetary accounts
Registries for Allotments received and Obligations incurred:
o (RAOPS) Registry of Allotments and Obligations – Personal Services
o (RAOMO) Registry of Allotments and Obligations – Maintenance and Other
Operating Expenses
o (RAOCO) Registry of Allotments and Obligations – Capital Outlay
o RAOFE) Registry of Allotments and Obligations – Financial Expenses

Allotment Release Order is the formal document issued by the DBM to the
agency containing the authorization, condition and amount of an agency
allocation.

If the release of the document is subject to compliance with specific law or

regulation requires separate approval or clearance by competent
authority, it is known as Special Allotment Release Order (SARO).

ü Notice of Cash Allocation (NCA)

It is an authorization by the DBM to an agency to withdraw cash from the
National Treasury through the issuance of the Modified Disbursements
System Checks.

II. NATIONAL BUDGET SYSTEM

It consists of methods and practices of the government for planning,
programming and budgeting. It includes the adoption of sound economic
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and fiscal policies. Its primary concern is the availability and use of money
to provide the necessary services expected of the government.

ü National Government Budget

It is a statement of estimated receipts based on existing and proposed
revenue measures, and of estimated expenses, which serves as the basis
for the general appropriation bill.

ü Four Phases of Budget Cycle

o Budget preparation – covers estimation of government revenue, the
determination of budgetary priorities and activities within the constraints
imposed by available revenue and by borrowing limits, and the translation of
approved priorities and activities into expenditure levels.
§ Zero Base Budgeting (ZBB) – requires systematic consideration of all
programs, projects and activities with the use of defined ranking
procedures. It refers to the yearly analysis, evaluation and justification of
each activity, project or program, starting from a “zero” performance and
budgeting level.
o Budget authorization – refers to theenactment of the general appropriation bill
by Congress.
o Budget execution – is the implementation of the national budget by different
departments and release of allotments.
o Budget accountability:
§ Periodic reporting by the agencies of performance under the approved
budgets.
§ Top management review of government activities and the fiscal and
policy implications thereof.
§ The action of the COA in assuring the fidelity of officials and employees
by carrying out in intent of the Congress in regard to their handling of
receipts and expenditures.

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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