Budgeting 1
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  I: Administrative Information   II: Course Details   III: Topical Outline(s)  Printable Version
Section I: Administrative Information
  Total hours: 42.0
Credit Value: 3.0
Credit Value Notes: N/A
Effective: Winter 2003
Prerequisites: N/A
Corequisites: N/A
Pre/Co/Equiv Notes: N/A

Program(s): Human Services Administration
Program Coordinator(s): Tony Lipsey
Course Leader or Contact: Tony Lipsey
Status: Approved (APPR)

Section I Notes: The Human Services Administration Program is part of the mobile computing initiative and, as such, all students will be required to have the lap-top computer and software provided by Sheridan for the courses in the program.

Section II: Course Details

Detailed Description
The student will examine the funding, budgeting and operating procedures for the effective fiscal management of human service organizations. Students will also learn to utilize electronic spreadsheets for monitoring agency budgets.

Program Context

Human Services Administration Program Coordinator: Tony Lipsey
The control of program costs is an essential ability for the manager of a human service agency. A knowledge of funding resources, both traditional and non-traditional, is emphasized in this course as well as the art and skill of negotiating with a variety of these funding resources.

Course Learning Outcomes
Learning outcomes identify the critical performances, and the knowledge, skills and attitudes that successful students will have reliably demonstrated through the learning experiences and evaluation in the course. Successful students will have demonstrated the following:

Successful students will have demonstrated knowledge of:

- fundraising sources for non profit organizations
- purchase of service budget arrangements
- budgetary line item terminology
- Evergreen contracts, base budgets and adjustments
- the United Way approach to funding agencies
- sources of grant revenue
- spreadsheet operations including replacing, inserting, duplicating, 
  formatting, adding, labelling, scrolling, hiding, protecting and 
- spreadsheet charting and presentation enhancement
- financial structures and related legal provisions of various non 
  profit organizations
Successful students will have demonstrated further development in 
their abilities to:

- prepare and complete the tabulations for an agency's annual budget
- develop and defend reasons for increasing/decreasing line item 
- create a budget in spreadsheet format and manipulate formulas for 
  projective estimations
Successful students will have demonstrated attitudes of:

- perceiving the relationship between financial structure and    
  human welfare in non profit organizations
- realizing that the budgeting process in non profit organizations is 
  a position based one as opposed to mere numerical calculation
- the validity of using computer spreadsheet capabilities to 
  manipulate budgetary information

Evaluation Plan
Students demonstrate their learning in the following ways:

Test I   -   Budgeting             10
Test I   -   Spreadsheet           10  Final Grade Will
Test II  -   Budgeting             10  Be a Letter
Test II  -   Spreadsheet           10  Equivalent of the
Financial Structure Presentation   20  Total
Textbook Assignments               40

                          TOTAL   100
Provincial Context
The course meets the following Ministry of Training, Colleges and Universities requirements:


Generic Skills
Generic Skills emphasized in the course:

X communication - written X communication - oral   communication - visual
X analytical X creative thinking X decision making
  interpersonal X numeracy X organizational
X problem solving X technological   other (see below)

Notes: N/A

General Education
This General Education course relates to the following themes as specified by the Ministry of Training, Colleges and Universities.

  asthetic appreciation   social understanding
  civic life   understanding science
  cultural understanding   understanding technology
  personal development   work and the economy

Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) : Office of the Registrar

Students may apply to receive credit by demonstrating achievement of the course learning outcomes through previous relevant work/life experience, service, self-study and training on the job. This course is eligible for challenge through the following method(s):

Challenge Exam Portfolio Interview Other Not Eligible for PLAR

Notes:  N/A

Section III: Topical Outline
Some details of this outline may change as a result of circumstances such as weather cancellations, College and student activities, and class timetabling.
Effective term: Winter 2003
Professor: Tony Lipsey
Advantage Series Microsoft Excel 2000, Brief Edition, 
Hutchinson/Coulthard, Irwin-McGraw-Hill.

Applicable student group(s): Taught to students in the Human Services Administration Program by Tony Lipsey.
Course Details:
Week 1 - Terminology and Funding Sources/Intro to Spreadsheets

An examination of the sources of funds available to non-profit 
organizations.  A definition of main terms used in budgeting.  An 
introduction to spreadsheets as they relate to budgeting.

Instructor Strategies
- Lecture
- Class discussion
- Demonstration of software

Week 2 - Purchase of Service Budget I

An analysis of the role of the agency in a purchase of service 
arrangement, and a comparison of the pros and cons of such an 
agreement with the funder.  Creating and editing worksheets.

Instructor Strategies
- Lecture
- Class discussion
- Practicum in computer lab

Week 3 - Purchase of Service II

An appraisal of the advantages and disadvantages of various line items 
in a purchase of service budget.  File management and copying in 

Instructor Strategies
- Lecture
- Practical exercise in class
- Practicum in computer lab

Week 4 - Comsoc Budget I

A review of Evergreen contracts, base budgets and adjustments.  
Entering, copying and moving data.

Instructor Strategies
- Lecture
- Class discussion
- Practicum in computer lab

Week 5 - Comsoc Budget II

Perceptions of the budgetary process from the perspective of the 
agency.  Modifying rows and columns.

Instructor Strategies
- Guest Speaker
- Practicum in the computer lab

Week 6 - Financial Statements of Non-profit Agencies

How to read and analyze financial statements.
Enhancing presentation of spreadsheets.

Instructor Strategies
- Guest Speaker
- Class Practical Exercise
- Practicum in Computer Lab

Week 7 - First Budgeting Test
         First Spreadsheet Test

Instructor Strategies
- Written Test - Budgeting
- Open Book Practicum Test - Spreadsheet

Week 8 - United Way Budget

An analysis of the process used by the United Way to assess and fund 
community agencies.  Printing and customizing.

Instructor Strategies
- Lecture and class discussion
- Practicum in computer lab

Week 9 - Budgets - Zero Based Approach
How to develop a budget with no previous example.
Ranges and built in functions in spreadsheets.

Instructor Strategies
- Lecture and class discussion
- Class practical exercise
- Practicum in the computer lab

Week 10 - Financial Structure Presentation I

Presentation of the research into the financial structure of a 
designated human service organization.  Charts in spreadsheets.

Instructor Strategies
- Student Group Presentation
- Practicum in computer lab

Week 11 - Financial Structure Presentation II

Presentation of the research into the financial structure of a 
designated human service organization.
Review for second test.

Instructor Strategies
- Student group presentation
- Practicum in computer lab

Week 12 - Second Budgeting Test
          Second Spreadsheet Test

Instructor Strategies
- Written test-Budgeting
- Open book practicum test - Spreadsheet

Weeks 13 & 14 - Block Placement

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Academic Integrity: The principle of academic integrity requires that all work submitted for evaluation and course credit be the original, unassisted work of the student. Cheating or plagiarism including borrowing, copying, purchasing or collaborating on work, except for group projects arranged and approved by the professor, or otherwise submitting work that is not the student's own, violates this principle and will not be tolerated. Students who have any questions regarding whether or not specific circumstances involve a breach of academic integrity are advised to review the Academic Integrity Policy and procedure and/or discuss them with the professor.

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Course Outline Changes: The information contained in this Course Outline including but not limited to faculty and program information and course description is subject to change without notice. Any changes to course curriculum and/or assessment shall adhere to approved Sheridan protocol. Nothing in this Course Outline should be viewed as a representation, offer and/or warranty. Students are responsible for reading the Important Notice and Disclaimer which applies to Programs and Courses.

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