Print Page | Contact Us | Report Abuse | Sign In | Join Now
Director Course Catalog
Share |

School Business Director   (28 classes)
  
ACCOUNTING
  
ACC 120  Advanced Accounting Principles
 
This course provides more in depth coverage in accounting pertaining to public schools.  Emphasis is placed on the basics of accounting, governance and statutory authority for public schools, budgetary, fund and encumbrance accounting.  Also to be covered is accounting for funds as a fiscal agent of a specific program, grant or allotment. Class discussion questions will enhance the learning experience.
 
Course Hours: 4
Prerequisites: None
 
ACC 121  Advanced Accounting Practice I
 
This course provides in depth discussions regarding accounting for transactions in the areas of cash receipts, encumbrances and payables, e-procurement, various other general expenditures and capital projects.  Class discussion questions will be part of the instruction and enhancement of this class.
 
Course Hours: 4
Prerequisites: ACC 120
 
ACC 122  Advanced Accounting Practice II
 
This course provides various aspects of the accounting process beginning with the history and current components of the State Uniform Chart of Accounts, including optional and required fields.  Other areas to be covered are accounting for allotments, the various types of allotments, carryover allotments, impact of the timing of allotments, and federal and state allotment requirements.  Correction of accounting errors and journal entries will be covered in addition to discussion questions for all areas included in this class.
 
Course Hours:  4
Prerequisites:  ACC 120 and ACC 121
 
 
ACC 123  Advanced Accounting Practice III
 
This course covers development and evaluation of internal controls throughout the school district plus development and evaluation of property accounting/fixed assets accounting systems.  Class discussion questions will be part of the instruction of this class.
 
Course Hours:  4
Prerequisites:  ACC 122
 

 

ACC 124   Payroll Accounting
 
This course covers factors which affect public school payroll, including installment pay, calendar bill, split-funded pay, and certification issues.  In addition, instruction will be given on management of payroll processing, and federal and state payroll regulations governing payroll.  Class discussion questions will be part of the instruction of this class.
 
Course Hours: 4
Prerequisite:  ACC 122
 
 
ACC 125  Individual Schools and Special Issues in Accounting
 
This course covers specialized accounting issues affecting public schools such as individual school accounting; accounting for clubs, PTAs, PTOs, and fund raisers; and fiduciary responsibilities of the school treasurer.  In addition, instruction will be given on specialized issues in accounting, such as warehouses, credit cards, and other special issues.  Class discussion questions will be part of the instruction of this class. 
 
Course Hours: 4
Prerequisite:  ACC 122
 
 
FINANCIAL PLANNING AND BUDGETING
 
FIN 220  Financial Planning I
 
This course covers sources of funding public education.  Included in this class will be the revenue sources of state and federal allotments, county funding, lottery funds, Public School Building Capital Funds, and direct state and federal grants.  Also included will be the factors affecting the amount and timing of the use of funds, including federal funds and carryover of funds.  Discussion questions will be part of the course instruction.
 
Course Hours: 4
 Prerequisites:  ACC 122
 

 

FIN 221  Financial Planning II
 
This course covers limitations on the use of funds for public education; position versus dollar allotments; the Allotment Policy Manual; use of local, state and federal funding; and supplanting issues.  Also included in this course will be instruction on the impact of investment management on revenue.  Discussion questions will be part of the course instruction.
 
Course Hours: 4
Prerequisites:  FIN 220
 

 

BUD 230  Budgeting I
 
This course covers the legal requirements for school budgets in North Carolina, including charter schools, out of county, budget calendar and planning schedule, the budget resolution, and other issues.   Discussion questions will be part of the instruction in this course.
 
Course Hours: 4
Prerequisite:  FIN 221
 
 
BUD 231  Budgeting II
 
This course covers the relationship of the school budget to educational programs, tying budgets to school priorities, obtaining, analyzing, and assembling data for a comprehensive budget, and budgeting for all types of revenue.  Discussion questions will be part of the instruction of this course.
 
Course Hours: 4
Prerequisite:  BUD 230
 
 
BUD 232  Budgeting III
 
This course covers budget preparation and amendment procedures for the approval of the local board of education, including multiple year obligations, the role of the county commissioners in the budget process, and long-term operational and capital asset planning (CIP).  Discussion questions will be included as part of the course instruction.
 
Course Hours: 4
Prerequisite:  BUD 231
 
  
FINANCIAL REPORTING AND AUDITING
  
 
FMN 212  Risk Management
 
In this course, we will identify the legal and asset loss risks faced by school districts, their officials, and their employees, and the types of insurance policies available to minimize those risks.
 
 
Course Hours:
Prerequisite:  FIN 224

 
FMN 213  Responsibiities to Grantors
 
 
North Carolina school districts depend almost entirely on state, federal, and other grants for their funding.  Most of these grants require application processes, funding allocation/access processes, expenditure restrictions, and accountability reporting requirements.  We will discuss resources including the North Carolina Allotment Policy Manual, EDGAR, and other state and federal laws and requirements.
 
 
Course Hours: 2 
Prerequisite:  FIN 224
 
FIN 222  Financial Reporting Principles and Practices I
 
This course covers generally accepted accounting principles (GAAP) for governmental agencies, including Government Accounting Standards Board (GASB) statements; North Carolina statutory requirements related to financial reporting; modified accrual accounting versus full accrual accounting; and requirements of the State Board of Education, Local Government Commission, local boards of education, county commissioners, and state and federal government for financial reporting.  Discussion questions will be part of the instruction for this course.
 
Course Hours: 4
Prerequisite:  BUD 232
 
 
FIN 223  Financial Reporting Principles and Practices II
 
This course covers annual financial reporting, including Government-wide Financial Statements, Fund Financial Statements, Notes to the Financial Statements, and Compliance documentation and reporting. Participants must bring with them to the class a copy (electronic or paper) of the most recent edition of Carolina CountyBoard of Education sample financial statements, available from the State Treasurer’s website.  Discussion questions will be included as part of the course.
 
Course Hours: 4
Prerequisite:  FIN 222
 
 
FIN 224   Financial Analysis and Management
 
This course covers routine cash, payroll and accounting financial management processes and procedures, internal accounting controls, and interim financial reporting.  Discussion questions will be included as part of this course.
 
Course Hours: 4
Prerequisite:  FIN 223
 
 
BUSINESS AND PERSONNEL MANAGEMENT
 
 
MAN 630   General Business Management
 
This course covers the key elements of planning and organizing.  Included is workload management, setting goals and objectives, scheduling deadlines and prioritizing activities needed to achieve both business and personal goals.  The course will include an activity to demonstrate the importance of planning and organizing as well as discussion questions as part of the instruction.
 
Course Hours: 4
Prerequisite:  None
 
 
MAN 632   Public Relations and Oral Communications
 
This course covers public relations in the school system.  Included in the course will be dealing with the media, the local board of education, county commissioners, special interest groups, instructional staff and other areas of the school business office.  In addition, participants will develop skills in communicating orally to various groups.  Discussion questions will be included as part of the course.
 
Course Hours: 4
Prerequisite:  None
 
 
MAN 633  Written Communication
 
This course covers effective business writing, including both correctness and style.  Discussion questions and other methods will be part of the instruction.
 
Course Hours: 4
Prerequisite:  MAN 632

 
MAN 640    Personnel Management I
 
This course covers personnel management within the school business office.  The course will focus on "How To Lead", recognizing leadership is a relationship between leaders and followers.  The course includes a leadership profile, class discussions and other methods of instruction.
 
Course Hours: 4
Prerequisite:  MAN 630
 
 
MAN 641   Personnel Management II
 
This course covers employee motivational methods and techniques in the school business office.  The course will include how to handle difficult workplace communications.  Participants will be exposed to various methods as part of the course instruction.
 
Course Hours: 4
Prerequisite:  MAN 640
 
 
MAN 650   Management Skills I
 
This course covers organization flow in the school business office, job description development and effective use of job descriptions in hiring, training, and evaluating employees.  Participants will be exposed to various methods as part of the course instruction.
 
NOTE:  The participant is to bring to class a complete set or at least five (5) job descriptions for their finance office.  At the conclusion of
the class, the student will have reviewed, evaluated, and updated their finance office's job descriptions.
 
 
Course Hours: 4
Prerequisite:  None
 
 
MAN 651   Management Skills II
 
This course covers the performance appraisal management process and effective use of the performance appraisal in increasing productivity.  Participants will be exposed to various methods as part of the course instruction.
 
NOTE:  The participant is to bring to class job descriptions reviewed in MAN 650 and the performance appraisal instrument used in their school district for finance personnel.
 
Course Hours: 4
Prerequisite:  MAN 650
 

MAN 652   Management Skills III
 
This course covers staffing, recruitment and interviewing in the school business office to obtain the best person for the job.  Course instruction will employ class participation and discussion questions to enhance the learning experience.
 
NOTE:  The participant is to bring to class the job descriptions developed in MAN 650 and the performance appraisal process developed in MAN 651. 
 
Course Hours: 4
Prerequisite:  MAN 651
 

MAN 653  Leadership Skills 
 
This course will cover leadership styles and how your style affects how you lead and motivate staff.  Participants will discover what his or her natural behavior style is and how it affects their management style.  Learn skills to appropriately deal with staff, strengthen a team and establish goals to achieve a high performing staff.
 
 
Course Hours:  4   
Prerequisite:  MAN 641 
 

 

INFORMATION PROCESSING AND SYSTEMS MANAGEMENT
 
 
FMN 210   General Information Systems Concepts
 
This course contrasts the difference between data and information, introduces the concept of risk management, and discusses the various characteristics of information systems, including Client/Server, Peer-to-Peer, Thin Client, Cloud Computing, and Software as a Service (SaaS).  Network concepts are discussed with an emphasis on understanding data flow and bandwidth, and various IT concepts,  including RAID, SAN, Virtualization, backup systems, and the Cloud are covered.  How to plan for the implementation of a new in-house system, and what to consider when developing a Service Level Agreement (SLA) for a system being purchased as a service are also discussed.  Discussion questions will be included as part of the course instruction.
 
Course Hours: 4
Prerequisite:  MAN 630
 

LAW AND LEGAL RESPONSIBILITY
 
 
LAW 310   Ethics and Fraud
 
This course covers specific legal topics governing the public schools of North Carolina in the area of disbursement of funds, negligence and fraud, program compliance, and ethics.  Discussion questions will be included as part of the instruction.
 
Course Hours: 4
Prerequisite:  FIN 224
 
 
LAW 311   Public Records and Contract Law
 
This class covers additional specific legal topics governing the public schools of North Carolina.  In this course, topics will include contracts, employment law, and privacy acts.  Discussion questions will be included as part of the instruction.
 
Course Hours: 4
Prerequisite:  LAW 310
 

 

LAW 312   Employment Law

Explore the history and applicability to North Carolina School Districts of the Fair Labor Standards Act, the Family Medical Leave Act, and other federal employment laws.  Discussion will focus on risks school districts face in terms of lack of compliance with federal labor laws.
 
Course Hours: 4 
Prerequisite:  LAW 310
 
© North Carolina Association of School Business Officials

164 Beane Run,
Rockingham, NC 28379

Tel: 910.331.0841
E-mail: ncasbo@ncasbo.com