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2. HSM 260 Entire Course HSM 260 Week 1 CheckPoint Definition Scavenger Hunt • HSM 260 Week 1 CheckPoint Definition Scavenger Hunt • HSM 260 Week 1 DQ 1 and DQ 2 • HSM 260 Week 2 CheckPoint Accrual Method • Define each of the following basic accounting terms in your own words by finding sources on the Internet. • Provide the URL that supports the definition you have created for each item. HSM 260 Genius Peer Educator/hsm260geniusdotcom

3. HSM 260 Week 1 DQ 1 and DQ 2 HSM 260 Week 2 Assignment Personal Balance Statement (Appendix C) • How does the statement of functional expenses differ from the statement of activities? What is the difference between a revenue center and an expense center as it relates to a human service organization? Why do you need to • Read the background information provided in Appendix B. • Complete the personal balance statement template provided in Appendix C based on your understanding of the information in Appendix B. • Post your Appendix C as a Microsoft® Excel attachment. HSM 260 Genius Peer Educator/hsm260geniusdotcom

4. HSM 260 Week 2 CheckPoint Accrual Method HSM 260 Week 3 CheckPoint Cost Per Output Cost Per Outcome Response • Answer the following questions in 200 to 300 words: • Nonprofit organizations are required to produce financial statements based on the accrual method of accounting. How is this different from the cash basis of accounting? Why is accrual accounting important? • Cost Per Output and Cost Per Outcome Response • Write a 200- to 300-word response to the following: Why are cost per output and cost per outcome calculations valuable to a human service HSM 260 Genius Peer Educator/hsm260geniusdotcom

5. HSM 260 Week 3 DQ 1 and DQ 2 HSM 260 Week 4 Assignment Fixed Costs, Variable Costs, and Break • You have been selected to participate in a new bonus plan. You receive a bonus based on the average cost of delivering a service. You know the fixed cost of that service is currently 75% of total costs. What action do you take to ensure that you receive a bonus? • Resources: Ch. 10 in Financial Management. • Complete Exercises 10.1 & 10.2 on pp. 146–47. • Post your final answers as a Microsoft® Word attachment. HSM 260 Genius Peer Educator/hsm260geniusdotcom

6. HSM 260 Week 4 CheckPoint Financial Ratios HSM 260 Week 5 CheckPoint Forecasting • Use the data from 2002 in Appendix D to calculate each of the following: • Current ratio • Long-term solvency ratio • Contribution ratio • Programs and expense ratio • General and management and expense ratio • Resource: Ch. 9 in the text. • Read Exercises 9.1 on p. 130 & 9.3 on p. 131. • Forecast personnel expenses and total revenues respectively, using weighted moving averages and moving averages. • Explain how financial trends affect forecasting. • Post your final answers as a Microsoft® Word attachment. HSM 260 Genius Peer Educator/hsm260geniusdotcom

7. HSM 260 Week 5 DQ 1 and DQ 2 HSM 260 Week 6 Assignment Fee Setting • A budget systems model is the foundation from which budgeting systems can be used to evaluate the success of an agency or company. How are performance budgeting systems used to evaluate the efficiency and effectiveness of a human service agency? Why is this important? • Resource: Ch. 11 in Financial Management. • Complete Exercises 11.1 & 11.2 on pp. 158–159. • Determine the most important issues for a human service agency to address in fee setting. • Determine the issues that are least important. • Justify your answers. • Post your answers as a Microsoft® Word attachment. HSM 260 Genius Peer Educator/hsm260geniusdotcom

8. HSM 260 Week 6 CheckPoint Calculating Fixed Costs, Variable Cost HSM 260 Week 7 CheckPointCatalog of Federal Domestic Assistance • CheckPoint: Calculating Fixed Costs, Variable Costs, and Break-Even Point for a Program • Calculate the fixed cost, variable costs, and break-even point for the program suggested in Appendix D. • Locate the Catalog of Federal Domestic Assistance at http://www.cfda.gov/ • Click on Select Assistance Type… and choose a particular type by clicking on it. Then click on the Search button. HSM 260 Genius Peer Educator/hsm260geniusdotcom

9. HSM 260 Week 7 DQ1 and DQ 2 HSM 260 Week 8 Assignment Foundations Paper • Which of the two procurement strategies is most effective for a human service agency? Explain your reasoning. • Identify the key components of cost reimbursement contracts, performance contracts, and capitated contracts. Which, in your opinion, is best suited for a human service organization? • Select one of the following funding organizations: • United Way of America • The Robert Wood Johnson Foundation • The Bill & Melinda Gates Foundations • Health Resources and Services Administration • A community foundation in your area HSM 260 Genius Peer Educator/hsm260geniusdotcom

10. HSM 260 Week 8 CheckPoint Collaborative Fund-raising Activity HSM 260 Week 9 Capstone DQ • Consider the following scenario in your assigned discussion group: Phoenix Homeless Agency (PHA) needs funds to continue providing job counseling to qualifying recipients. • Why is it important for a human service professional to be familiar with financial management? Provide at least two examples that illustrate your point. HSM 260 Genius Peer Educator/hsm260geniusdotcom

11. HSM 260 Week 9 Final Analyzing Financial Statements • Resource: Appendix A • Review the financial statements in Appendix D. • Calculate the following: Current ratio, long-term solvency ratio, contribution ratio, programs and expense ratio, general and management and expense ratio, fund-raising and expense ratio, and revenue and expense ratio for the years 2003 and 2004. HSM 260 Genius Peer Educator/hsm260geniusdotcom

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