Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Fall Semester 2025

Accounting for Arts Administrators (Online)

AA 6090-A70

Course: AA 6090-A70
Credits: 3
Term: Fall Semester 2025
Department: TA
CRN: 30011

Course Description

Students will learn basic procedures and concepts for both financial and managerial accounting in arts organizations. These accounting concepts will be applied directly, giving students a foundational understanding of financial statements and internal reports and how to use these reports to make sound financial decisions for any arts organization. (Summer) [Graded (Standard Letter)] Registration Restriction(s): Arts Administration students only

Required Texts

Budgeting and Financial Management for Nonprofit Organizations: Using Money to Drive Mission Success (2nd Edition) Lynne A. Weikart and Greg G. Chen

Learning Outcomes

Students will:

  • Develop understanding of basic financial and managerial accounting procedures and concepts. 
  • Use accounting principles to create, review and interpret financial statements.
  • Develop an understanding of internal financial reports that can be used to make sound financial decisions, including how those reports are created, reviewed and interpreted. 
  • Analyze the relationship between arts manager and auditor, including an overview of the work an auditor performs for arts organizations. 
  • Familiarize yourself with the IRS 990 form, what information is presented on the form and how to use information from financial statements to fill out the IRS 990 form. 
  • Identify trends through financial analysis to better understand the financial position of an organization over a number of years. 
  • Use accounting information to evaluate financial success or failure of specific initiatives or programs.

Course Requirements

Discussions


Discussions are meant to provide a knowledge review of each chapter and account for nearly 24% of your grade.  The deadline for each discussion is due every Thursday evening throughout the semester.  Please provide a minimum of three grammatically correct sentences that directly correlate to the discussion.  It is expected to share meaningful and true statements.  You are also required to comment on two other peers' discussion entries.


Assignments


Assignments provide a clearer benchmark of learning both quantitatively and qualitatively for the overall course outcome.  All of the assignments will accumulate to nearly 24% of your grade.  Type within Microsoft Word (or related program) and/or Microsoft Excel to correctly answer each question.  Each weekly assignment has a variable amount of questions required to be answered.  The assignments have both calculations and explanations to expound on.  It is expected to use correct grammar and punctuation. Assignments are due each Sunday evening. 


Case Studies


The overall expectation is to share in Microsoft Word and or Microsoft Excel the viewpoint of the student and share correct analytical perspectives to satisfy the question(s) being asked.  Even though there are fewer case studies than assignments, the accumulation of case studies account for nearly 26% of your grade.  Accounting principles are warranted to be correctly stated within each case study.  There is not a sentence or page limit.  Please expound upon the questions to the point of fulfilling the question and proving synthesis of correct accounting principles.   


Final Project


The goal of the final project is to analyze how you will use the knowledge you gain in this course to your work you do in your non profit organization. You will write a 2+ page paper, along with completing a 20 question multiple choice open book quiz. The 2+ page paper will have you detail the different things that you have learned throughout the class, and how you plan to implement it into your current/future job. It is expected to use the knowledge in each module to build toward completing this final project.  The final project is worth 150 points which is close to 26% of your final grade.

Course Outline

The following modules are covered over the 7 weeks of the course:


Module 1: Intro to Nonprofit Finances
Module 2: Budgeting
Module 3: Managing Cash Flow
Module 4: Cost Analysis
Module 5: Accounting and Reporting Basics
Module 6: Financial Statements
Module 7: Financial Analysis
Module 8: Revenue
Module 9: Performance Measurement in Financial Management
Module 10: Time Value of Money and Cost-Benefit Analysis
Module 11: Capital Budgeting and Financing
Module 12: Investment Strategies
Module 13: Internal Controls
Module 14: Adapting and Adjusting to Challenges 

Instructor's policies on late assignments and/or makeup work

All assignments and readings are expected to be completed by the due date/time listed on Canvas. Students earn credit by completing the assignments in the same time frame given every other student in the class.

  • Contribution: Since the contribution grade is based on conversing with your fellow students, full points cannot be made up when absent. Students can make up some of the missed points, but must make arrangements for such with the instructor.
  • Assignments: For written assignments turned in to the instructor, ten percent (10%) will be deducted for each 24-hour period past the deadline. This means that no assignment will be eligible for points if it is more than ten (10) days beyond the due date.
In the event of circumstances preventing a student from completing an assignment on time, the student should let the Instructor know before the due date, obtaining approval for a deadline extension. Such extensions are up to the discretion of the instructor. 



Attendance Policy

Students are expected to come to class prepared and to actively contribute to discussions. This means students are taking an active role in the course: engaging in the conversation and being respectful of the other students and the instructor.

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.