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Unformatted text preview: Accy 202-Spring 2009
Selected Course Information
Instructor: Julie Shapland, CPA, MST * Office Location: 213 Wohlers
* Office Hours: Tues/Thurs from 10:00-10:30 & 12:45-1:45
* Office Phone: 244-8057 (if no answer--use email!)
* Home Phone- Unlisted
*Email: firstname.lastname@example.org Discussion Section T.A.’s: Office: 103 Survey Building (please see individual TA office hours on Compass)
Eric Biltgen email@example.com * Purak Dhruva firstname.lastname@example.org *Jim Doyle email@example.com * Jeremiah
Heisey firstname.lastname@example.org * Wei-Lun Huang email@example.com * Mark Longo firstname.lastname@example.org * Jimmy Lyznicki
email@example.com *Jennifer Whittington firstname.lastname@example.org * Chris Yenchek email@example.com
Head Administrative TA: Jeff Siglin firstname.lastname@example.org Please email Jeff with questions on grade-book issues.
Tutoring Schedule: T.B.A. (on Compass)
Class Meeting Time & Location:
Lecture: Discussion: AL1 Tues/Thurs 11:00-12:20 Foellinger Auditorium AL2 Tues/Thurs 8:30-9:50 141 Wohlers Hall Friday’s with TA’s Compass Course Web Site: www.compass.uiuc.edu
For information on using the Compass system: http://www.business.uiuc.edu/elearning/tutorials/index.html
COURSE ABSTRACT: Accountancy 202 (Accy 202) is the second in a two-course introductory sequence that began
with Accountancy 201 (Accy 201). The course begins by introducing accounting as an “information system” (AIS) which
provides information to both internal and external decision makers. In the early stages of the course, students will
revisit and complete their detailed study of the traditional “accounting processing cycle” (which was first introduced in
Accy 201). We will look at this cycle through a broader lens by learning how a company’s complex internal infrastructure
can be divided into interrelated component business processes, all of which provide data that needs to be captured and
processed within the AIS. Selective business processes will be studied in great detail with attention being given to the
typical flow of source documentation as well as the allocation of authority and responsibility as a tool to minimize risk
(both internal and external) potentially jeopardizing the achievement of business objectives. Students will learn how
internal controls can be used to minimize risk and to help achieve business objectives in financial reporting as well as in
daily business operations. Students will also conduct a detailed study of the significant financial accounting rules, goals
and objectives which tie in to the business processes being studied and the information needs of end users. Time will be
spent understanding the potential causes and ramifications of information risk and the corresponding need for corporate
governance. Students will be briefly introduced to the role of the external auditor, the audit report (and its
limitations), the concept of earnings management and the ever-present expectations gap. The contrasting rules & goals
of the federal income tax system and some of the frequently encountered book/tax differences will also be briefly
introduced. The managerial accounting segment will show how the same business processes already studied from a
financial reporting & systems perspective are different in a manufacturing setting. Students will look at the risks and
objectives facing internal management and learn how the AIS can support internal decision making by providing relevant
information. Time will be spent learning cost classification and allocation and the impact that different cost allocation
methods have on decision making. ACCOUNTING 202, Winter 2009 Page 2 REQUIRED COURSE MATERIALS:
1) Primus Custom Packet ISBN: 007806385x (includes homework manager access code)
Please note: do NOT activate HWM until you have read the course specific registration instructions on page 3.
2) Instructor Note Package
3) You are required to purchase an i>clicker remote for in-class participation. Please see specific instructions
about registering your i>clicker on page 4. Your i>clicker may be used in Friday discussion class as well. Check
with your TA on this.
ADD/DROP POLICY: Students are responsible for dropping or adding classes through the Office of Admissions and
Records. Students wishing to drop the course before the drop deadline can use UI Integrate’s self service feature. You
are ultimately responsible for dropping the course by the University imposed deadlines. Academic deadlines can be seen
at: http://www.registrar.illinois.edu/registration/deadlines_SPRING.html . Dropping the course after the University
deadline can only be accomplished by petitioning the department. Petitions are rare and require extreme circumstances
such as a serious illness.
Any student on the final grade roster who does not complete the course will receive an “F” as their final course grade.
INADVERTANT DROPS: Students who are inadvertently dropped from the course (i.e. for lack of payment) should reenroll ASAP, keeping in mind that you may lose your spot to another student adding the class late. Re-enrolling in the
course is not guaranteed and is at the discretion of the department. Deadlines for course assignments/exams will not be
changed to accommodate students who have been dropped and who later re-enroll.
CHANGING DISCUSSION SECTIONS AND LATE ENROLLMENT: Course enrollment is determined by the UI
Integrate registration system. UI-Integrate Self-Service will control access based upon registration time, class size,
academic program, maximum credit limit, and holds. Members of the teaching team are unable to assist students with
enrollment related issues. Students wishing to add the course late or change sections should do so through UIIntegrate Self-Service.
Students are discouraged from changing discussion sections. Students who change discussion sections are expected to
notify both their previous T.A. and their new T.A. about the change. It is the student’s responsibility to make sure they
are informed about all deadlines for their new discussion section. The student should make contact (via email) with their
new T.A. immediately upon making the change. Switching sections or adding the course late will not alter any of the
assignment deadlines. Deadlines for course assignments/exams will not be changed to accommodate students who have
changed discussion sections.
“HOPPING” BETWEEN SECTIONS:
If you attend courses/sections that you are not registered for you are in violation of University policy.
Academic accommodations’ will be granted in accordance with the University
Student Code. All requests for accommodations should be directed to the DRES Student Services Office (333-4603
or email@example.com). Accomodations will be provided by the instructor upon receiving a formal, written
recommendation from DRES. Accommodations will NOT be made retroactively and will be effective starting on the date
that the DRES recommendation is received by the instructor.
STUDENT COMMUNICATION WITH THE INSTRUCTOR AND VICE VERSA: Students should rely on email as the
primary means of communication outside of office hours. Email communication can be accomplished both quickly and
concisely. I check my email regularly during the day (less often when out of town but at least daily). In addition, I will
frequently send email to the class or post announcements to Compass. Since I tend not to send frivolous email, I expect
that your attention to these communications will be sufficient such that repeating the material in class is NOT
NECESSARY. Because of this please make sure your University mailbox does not get “full” and check the course
Compass site regularly for announcements. ACCOUNTING 202, Winter 2009 Page 3 As you know, email is great for short, specific questions. For more detailed inquiries I would recommend that you come
to office hours with a member of the teaching team where we can discuss the topics face to face.
In many cases, the answers to questions you may have about the course will benefit other students. Because of this, I
reserve the right to anonymously post student questions and teaching team responses on the course web site.
HOMEWORK MANAGER (“HWM”) REGISTRATION INSTRUCTIONS:
Step 1: Locate your registration site (below) based on the section number of your Friday discussion section:
Section Start CRN # Time HWM Site 30121 ADA 8:00 AM http://mh9.brownstone.net/classes/accy202-sec01/ 30123 ADC 9:00 AM http://mh9.brownstone.net/classes/accy202-sec03/ 30130 ADD 1:00 PM http://mh9.brownstone.net/classes/accy202-sec04/ 30140 ADG 9:00 AM http://mh9.brownstone.net/classes/accy202-sec07/ 30143 ADH 9:00 AM http://mh9.brownstone.net/classes/accy202-sec08/ 30147 AD1 9:00 AM http://mh9.brownstone.net/classes/accy202-sec09/ 30151 ADJ 12:00 PM http://mh9.brownstone.net/classes/accy202-sec10/ 30155 ADK 12:00 PM http://mh9.brownstone.net/classes/accy202-sec11/ 30159 ADL 12:00 PM http://mh9.brownstone.net/classes/accy202-sec12/ 30161 ADM 1:00 PM http://mh9.brownstone.net/classes/accy202-sec13/ 30164 ADN 1:00 PM http://mh9.brownstone.net/classes/accy202-sec14/ 30168 ADO 1:00 PM http://mh9.brownstone.net/classes/accy202-sec15/ 30171 ADP 1:00 PM http://mh9.brownstone.net/classes/accy202-sec16/ 30176 ADQ 2:00 PM http://mh9.brownstone.net/classes/accy202-sec17/ 30179 ADR 2:00 PM http://mh9.brownstone.net/classes/accy202-sec18/ 30182 ADS 2:00 PM http://mh9.brownstone.net/classes/accy202-sec19/ 30186 ADT 2:00 PM http://mh9.brownstone.net/classes/accy202-sec20/ Step 2: Go to the above site and select “register as a student” Step 3: Input your 20 digit registration code (bundled w/ the text at the book store). Please note that the code is
case sensitive. Step 4: Continue on with the registration questions noting the following important information (please keep in mind that
once you input your information…it can’t be changed)! . In order for your grades to transfer properly from HWM to
Compass you MUST use (i) use your official University username as your login ID and (ii) your official University
UIN as the requested “student ID number”. The UIN & username are going to be used to sync your grades w/ the
Compass system. As such, care should be taken to insure your input is accurate.
• HWM registration
HWM registration requests First & Last Name- Input your legal name per the University registration system
requests a “Student ID #”- use your University of Illinois “UIN”
requests a “Login Name” – use your University username (same as your “enterprise ID)!
requests an “email address”, please use your University email address. Step 5: Click “ok” to complete your registration. Bookmark this site for future reference. ACCOUNTING 202, Winter 2009 Page 4 I>CLICKER REGISTRATION INSTRUCTIONS You are required to purchase an i>clicker remote for in-class
participation (your i>clicker may be used in Friday discussion class as well…please check with your TA on this). The
i>clicker is a response system that allows you to respond to questions I pose during class, and you will be graded on that
feedback as part of your in-class participation grade. In order to receive this credit, you will need to register your
i>clicker remote online within the first 2 weeks of class.
Once you have purchased your i>clicker you can register it by going to http://www.iclicker.com/registration. Complete
the fields with your first name, last name, student ID, and remote ID. Your student ID should be the same as your
University username (same as your “enterprise ID). The remote ID is the series of numbers and sometimes letters
found on the bottom of the back of your i>clicker remote. The i>clicker will be used frequently in class, and you are
responsible for bringing your remote daily. If you have a technical question and do not find your answer online at
http://www.iclicker.com/dnn/ , please contact the technical support team at firstname.lastname@example.org or 866-209-5698.
For more information on using your i>clicker, see the above website as well as FAQ posted to Compass.
COURSE POINT DISTRIBUTION:
Course Assignment Distribution % 50 points 150 15.00% 4 points 100 10.00% Lecture Various 75 7.50% Friday Lab Session Various 75 7.50% Feb. 19th 100 10.00% Course Assignments:
3 Comprehensive Group Projects
25 Homework Manager Submissions Course In Class Points Examinations: Mini Test I
Mini Test II
Comprehensive Final Exam March 12
April 23 th rd * 150
1,000 * Per University Schedule 15.00%
100.00% GRADING SCALE:
Letter Total Points % of total Letter Total Points % of total Grade Earned Required Grade Earned Required A+ 980 to 1,000+ 98%-100% C+ 780-794 78%-79.4% A 920 to 979 92%-97.9% C 720-779 72% - 77.9% A- 895 to 919 89.5%-91.9% C- 695-719 69.5% - 71.9% B+ 880-894 88%-89.4% D 595-694 59.5% - 69.4% B 820-879 82%-87.9% F 594 and
below B- 795-819 79.5%- 81.9% 59.4% & below ACCOUNTING 202, Winter 2009 Page 5 Extra Credit: Throughout the semester, extra credit opportunities will be provided at the discretion of the instructor.
There is NO make-up for extra credit collections made during a missed lecture -no matter what the cause of the
absence. Extra credit will be added on top of your total course points at the end of the semester. Final grades will be
calculated after ALL extra credit. I won't know what the extra credit will be worth until I see the final course
distribution at the end of the semester. Depending on how many extra credit collections we have extra credit could be
worth in total as much as 10-15 total points for the entire semester (which could compensate for a single missed
collection). Students are seriously advised NOT to factor extra credit in to any grade projection and are instead
encouraged to treat extra credit as the bonus that it is (this approach is consistent with the fact that extra credit is
not even included on any of the grade projection spreadsheets). I may occasionally include a few extra credit questions
on an exam. These points (if provided) will be factored in to your final exam grade and are completely separate than the
extra credit earned in lecture.
As with any strict threshold- many of you will come very close to a particular grade level but not close enough to receive
the next grade up. Please keep in mind that grades are calculated after extra credit. Had you not received any extra
credit you would not be in the ballpark of the grade cutoff that now seems “so close”. Extra credit is the “cushion” and once applied, grading cutoffs are strictly enforced (i.e. no rounding—you either have the necessary points to earn the
grade or you don’t). I won’t entertain any sort of dialogue with any student regarding bumping up a “close” grade.
Grade Projection Template: During the semester, I have frequent requests for semester grade projections. I am
typically happy to do these sorts of calculations but with a class this size it is impossible to give everyone a personalized
accounting of their performance so I put together grade projection spreadsheets. These spreadsheets can be found in
the course information folder on Compass. Please keep in mind the following disclaimer: No matter what the
spreadsheet reports to you--your final grade will ultimately be based on your actual scores earned on assignments/exams
using the grade weights dictated per the course syllabus/policies. This is the case even if you incorrectly input data in
to the projection spreadsheet or if the spreadsheet itself contains a calculation/logic error.
DESCRIPTION: COURSE ASSIGNMENTS:
(1) GROUP PROJECTS (15%): Students will be assigned to groups by their discussion TA. Students may be assigned
to a new group for each assignment (at the discretion of the TA). Depending on late enrollment, group assignments, once
made, may need to be shifted slightly. During the semester three group projects will be due on the dates indicted on
the syllabus. For each assignment, a single group submission must be turned in electronically by 8 am on the dates
indicated in the syllabus! This is the case for ALL discussion sections! Late submissions and or individual student
submissions will not be accepted. These problems will be graded in detail and points will be given for the professional
appearance of the project.
(2) HOMEWORK (10%): All homework should be completed even though it is not being collected (see “Road map to
Assigned end-of-chapter problems (0%): On the course schedule I have selected various end-of-chapter problems to
go with each of the assigned readings. The solutions to these problems are posted to Compass. Working these problems
is critical to understanding the course material. All homework should be completed or attempted before class and
worked again after class until it is understood…successful students typically work each problem(s) 3-5 times before an
exam (see the road map for success). These problems are intended as a study tool; in most cases, we will not be going
through solutions to these problems during class (although in many cases we will be working similar problems). I will be
posting solutions to ALL problems and will try to have video feedback on the more difficult problems. Students are
highly encouraged to regularly meet with a tutor (or a member of the teaching team) to go over any questions on the
assigned homework problems!
Students, who wish to work extra end-of-chapter problems, are encouraged to do so. Answers to these problems can be
obtained online in the homework folder. ACCOUNTING 202, Winter 2009 Page 6 25 Homework Manager Submissions (10%): You have the entire semester to submit up to 25 passing homework manager
submissions. You will be allowed unlimited attempts on each HWM problem & will receive feedback on the problem. Only
your highest score will be counted (i.e. for each HWM problem). Although the HWM submissions remain open until the
date of the final exam, students are encouraged to work the problems on a timely basis throughout the semester and to
use the HWM system as a tool to better understand the course material. See HWM registration instructions on page 3.
• Due Dates: The HWM system will cut off at 5:00 p.m. on Thursday, May, 14th. Submissions will not be
accepted after this point-in-time. • Grading: These problems will be graded on a pass/fail basis. In order to pass an assignment, students must earn
a minimum of an 80% on the assignment. Students obtaining 25 passing homework grades by the end of the
semester will earn all of their homework points. You can only accumulate 1 passing grade per HWM assignment
and only your highest grade will be counted. Grades will not be imported in to Compass until the end of the
semester. During the semester you can view your scores via HWM. If an assignment is showing up with an 80%
or higher grade then you have passed. • Failed Assignments: If you fail a problem by scoring 79% or below, it does not hurt your semester grade as long
as you end up accumulating 25 passing grades by the end of the semester. • Technical Difficulties: If you are experiencing technical difficulties please call the following tech support
number: HWM Student Tech Support: 1-800-331-5094 Monday - Thursday, 8:00 a.m. to 11:00 p.m. Friday, 8:00 a.m. to 6:00 p.m. Sunday, 6:00 p.m. to 11:00 p.m. • Helpful hints about using HWM:
o In order to officially submit you must click “grade my work”
o Remember, you can only work on one open, ungraded assignment at a time. With this in mind, you can
only do one thing at a time. You cannot view past results while you are in the process of taking an
assignment. You cannot take two graded assignments at the same time.
o Periodically save your work!
o Don't copy and paste within the problem! This will enter illegal characters in your homework and
prevent you from getting a grade.
o Following Instructions: There will be specific instructions within the HWM problem. In order to
receive ANY credit you MUST follow the instructions exactly! For example, if HWM asks that you put
the accounts in your journal entry in a particular order then you must put them in that order, even
though the problem could be completed correctly not using the requested order!
o Even if your work is correct overall HWM won’t give you credit if you do not follow their specific
o McGraw Hill offers training tutorials; you can sign up for a training session at
www.formdesk.com/mh/hm. See tech support phone numbers provided above. HWM PRACTICE EXAMS (0%): I have also provided practice exams on the HWM system. These are for practice &
will not be graded. It is very important that you utilize these questions as a study tool NOT as a study approach. Please
see the “roadmap to success” as an indication of how you should approach studying for the course (the “roadmap can be
found starting on pg. 10). You need to take what you learn from these example questions as an indication of what you
should go back and re-read in the text and what questions should be re-worked from the assigned problems.
Disclaimer: these questions are meant to help you prepare for the test by giving you an indication of how well you
understand the material. Please remember that the practice tests are NOT a pool of guaranteed future test
questions….the actual test will contain brand new questions! In other words, you still need to study all the material being
covered & not just the topics covered specifically in the practice questions. Also, not all of our texts are supported by
the HWM system as such there are no practice questions for certain chapters—the lack of practice questions is in no
way an indication that this material is any less important than the other material that is supported by the HWM system. ACCOUNTING 202, Winter 2009 Page 7 (3)
LECTURE/LAB PARTICIPATION/PROBLEMS/PRESENTATIONS (15%): Lecture participation/collection
points are at the discretion of the instructor and will be a combination of:
Collections (50 points Large Lecture & 50 Points Friday discussion section = 100 points total or 10%): Collections include
unscheduled quizzes/short problems & in-class writings. Please keep in mind that formal in class collections are written
and therefore do NOT use the i>clicker. In the large lecture, I plan on having a minimum of 5 lecture collections
throughout the semester resulting in 10 points per collection. Ideally, more than 5 will be offered. Students can use the
extra collection to replace a missed collection or a low grade on a previous collection. There is NO make-up for
unannounced assignments collected during lecture or discussion sections. Please see the below discussion regarding the
collections for the Friday discussion sessions.
Participation Points (25 points Large Lecture & 25 Points Friday discussion section (see below) = 50 points total or 5%):
We will use the i>clicker response system for purposes of accumulating participation points in the large lecture. Lab
participation points may or may not use the i>clicker system (see discussion of lab participation grading below). Either
way, you are required to purchase an i>clicker remote and are responsible to bring it to class with you each day (please
see page 4 for instructions on registering your I>clicker). I will try to take attendance on a regular basis using the
i>clicker but there will be days where attendance is not taken. I will use the data I collect with the i>clicker to assign
your 25 in-class participation points. This will include some combination of raw attendance statistics as well as some
measure of your responses to technical questions posed during lecture. Please keep in mind that these same i>clicker
submissions will be used to assign extra-credit points at the end of the semester. For more information on using your
i>clicker, see the FAQ posted to Compass.
Understanding that missing class is ALWAYS detrimental to your quality of learning I do realize that “life happens” and
it is impossible to never miss a class. Because of this, students can miss up to two day(s) of class and still earn full
participation points. Keep in mind that this is referring to participation points not collections and not extra credit!
There is NO make-up for missed collections and or missed extra credit - - no matter what the cause of the absence.
Academic Integrity: By enrolling in this course students agree to abide by the rules & regulations stated in Article 4 of
the Student Code. Students should not work together on i>clicker questions unless the instructor specifically states
that they should. Students should not bring another student’s I>clicker to class and use it to answer on their behalf.
Student names will periodically be selected from the I>clicker responses for the day—these students are expected to
show a photo id proving that they are in fact in attendance. Students whose names are selected but who are not in
attendance will potentially lose their entire 75 participation/collection points.
Lab Participation: Lab participation points & the timing of the collections are determined at the discretion of the T.A.
and will be a combination of individual class attendance, group presentations (scheduled & possibly unscheduled) and
unscheduled group quizzes/short problems or in-class writings. The I>clicker response system may or may not be used
by your particular TA for purposes of tracking participation.
Students can miss up to two Friday discussion sections without penalty toward their participation grade. This is also the
case if a student is absent on the day of a lab collection, however it is expected that the other group members will
submit work w/ the missing student’s name (designating them as “absent” on the submission). This designation can only
be done two times! Absences should be coordinated amongst group members…if for whatever reason, no group members
are in attendance on a particular day that an unscheduled collection takes place the group will earn a zero on the
(4) EXAMINATIONS & FINAL:
Two Mini Tests worth (10% each) & a comprehensive mid-term examination (15%) will be offered during the semester
during regularly scheduled lecture periods on the dates indicated in the syllabus. The cumulative final examination
(25%) has been scheduled according to the published University schedule. Please note that make up exams are not
provided under any circumstances! Please see “MISSED EXAMINATIONS” below.
Exam preparation: It is expected that students are reading the text! Although exam questions will be multiple
choice, exams will focus on conceptual questions and calculation driven/journal entry style questions. For best results,
students should focus their efforts on understanding ALL assigned course material. For more suggestions on how to
study for this course, see the “roadmap to success” at the end of this document. ACCOUNTING 202, Winter 2009 Page 8 Exam day procedures: In addition to the University policy on academic integrity (see below), the following course
specific guidelines should be followed during quizzes, tests and exams:
• Students must bring a photo id on exam days. For each exam/quiz a random sample of students will be
selected to show their student photo ID’s. Selected students should not turn in their exam/quiz until they have
shown their ID. Failure to produce a photo-id will result in an automatic grade of “F” on the test/exam score.
However, students who are chosen for verification but have forgotten their ID will have the following recourse:
(i) a digital photograph will be taken of the student on exam day (ii) students will then have 24 hours to bring in
their ID for verification against the picture. Upon completion of verification the exam will be graded (i.e. no
automatic “F”) but a 5 point penalty will be deducted. • Assigned seating will be used on exam days. Please try to arrive 10-15 minutes before the exam start time. If
you need special seating accommodations (i.e. left handed desk) it is your responsibility to email Julie ASAP. • You need to keep your exam flat on your desk at all times. If you are holding your exam up such that it is visible
to other students it will be assumed that you are cheating. • There should be no communication between students in any manner during a quiz, test or exam (unless otherwise
instructed). This means no talking, whispering or signaling to each other, regardless of the degree of formality
of the administration of the quiz/test/exam. This includes being quiet while you turn in your exam! You have a
responsibility to COVER your exam/scantron. It is my policy that both the cheater and the cheated upon are
guilty! • No use or attempted use of unauthorized materials, information or study aids. • No Calculators. • All books and papers & cell phones must be securely placed in a back-pack or other case and placed completely
under the student’s seat (i.e. all you should have on your desk is a pencil and the exam booklet). Please turn
off your cell phone! • Baseball hats, headphones and/or sunglasses may not be worn during an exam. All extra wearing apparel and
parcels must be on the floor, under the student’s desk or seat during quizzes, tests or exams. • If academic dishonesty is evident (based on work submitted or violations of the above parameters), the work will
be confiscated and turned over to the Accountancy Department Head for resolution. In this event, I will
recommend a penalty of an “F” for the course. In especially serious cases, the Department Head may impose
harsher penalties such as suspension from the College. See the policy on academic integrity section below for more information.
CLASS ATTENDANCE & CLASSROOM ETIQUETTE:
Attendance will not be taken during lecture but will be taken during Friday labs at the discretion of the T.A. Attendance
WILL factor in to your lab participation points (again, at the discretion of the T.A.).
Students are expected to conduct themselves in a professional manner during class. You and your fellow students have a
right to expect to learn in an environment free from distraction, disruption, or threat. Students who can not or will not
conduct themselves appropriately will not be allowed to continue to attend.
MISSED CLASS, MISSED EXAMINATIONS AND ASSIGNMENTS:
Missed Class: Attendance at course lectures and discussion sections is strongly encouraged. There is NO make-up for
unannounced assignments collected during lecture or discussion sections. Any student that misses a class for any reason
is responsible for obtaining lecture notes from a classmate as well as for determining if any important class
announcements were made. I will be happy to answer questions over missed material but I will NOT repeat the entire
class lecture during office hours. Missing class is ALWAYS detrimental to your quality of learning which will impact your
performance on exams. ACCOUNTING 202, Winter 2009 Page 9 Students involved in athletics or other University sponsored activities need to discuss absences as soon as possible with
a member of the teaching staff.
Missed Collections & or Extra Credit: There is NO make-up for unannounced assignments/extra credit collected during
lecture or discussion sections. We should have at least two extra collections which can be used to replace a missed
collection or a low grade on a previous collection.
Missed Lab Work: You can always turn in group assignments early. It is my opinion that organizing your life, anticipating
absences and arranging an early submission is a sign of being a responsible student! Late submissions will not be
accepted under any circumstances. Please note that there is an 8 am electronic deadline for ALL group assignments.
This is the case no matter which lab section you are registered in. Assignments must be turned in electronically and will
not be accepted as hardcopies or electronically past the 8 am deadline.
Excused Absences for Mini Exams/Mid-Term: Will be made at the discretion of the instructor based on the facts &
circumstances of each situation. Excused absences for illness will only be granted upon the receipt of a doctor’s note
detailing clearly that the illness was severe and that attendance at the exam was impossible (the note needs to be
specific discussing the exam date). Absences because of minor illness, over-sleeping, job interviews, car trouble, or work
schedule will NOT be considered excused. In rare cases where an extended absence from class is unavoidable (i.e.
illness) special arrangements may be made with the instructor to make up missed work.
Obtaining an excused absence: Students should print a copy of the excused absence request form (on Compass), fill out
the form, sign and date it, attach supporting documentation and bring it to the lecture immediately following the missed
exam. Students can also deliver the form to Julie’s mailbox. See below regarding procedures for exam weighting on
Missed Mini Test or Mid-Term: No make- up examinations will be offered. If a student is granted an excused
absence (see above) for mini-test I, the percentage the student earns on the mid-term examination will apply to the
missed points. If a student is granted an excused absence for mini-test II or the mid-term, the percentage the student
earns on the comprehensive final examination will apply to the missed points. Students with an un-excused absence will
receive a zero on the missed examination.
• Excused absence Mini-test I:
Excused absence on Mid-term or Mini test II: % grade on mid-term applies to missed points.
% grade on final exam applies to missed points. Students with more than one missed exam should drop the course. In rare cases where an extended absence from class
is unavoidable (i.e. serious illness) special arrangements may be made with the instructor to make up missed work.
Conflict Mini-tests/Mid-term Exam: all examinations (except the final) are given during regularly scheduled lecture
periods; therefore conflict exams are not generally available.
Missed Final Examination: By University policy, a missed final exam automatically translates into a failing grade unless
the student has been granted an "excused/incomplete" grade by the Dean, in which case the student is entitled to take
a make-up final by the middle of the following semester. If you miss the final because of an illness or other emergency,
do the following as soon as possible (preferably before the time of the final): • Call the Emergency Dean (333-0050) and explain your situation. This is the most important step. The Emergency
Dean can initiate further action or refer you to the appropriate Dean to get the excused/incomplete grade
approval process started. (Only Deans have the authority to grant excused/incomplete grades - the instructor
cannot assign such grades.) • If you are sick, make sure to see a doctor or nurse as you will likely need some documentation proving that you
really have been sick. • Notify me by email (email@example.com). (This is just a matter of courtesy so that I know what is going on. You
still need to go through the Dean to get an excused grade and make-up final approved.) ACCOUNTING 202, Winter 2009 Page 10 Keep in mind that, if you do take the final, then whatever score you earned there will stand. You cannot retroactively
argue that your final exam score should be discounted because you have not been feeling well. Thus, if you are sick
enough that you feel your performance on the final will be affected, it is better to play it safe and seek an excused
Conflict for Final Exam: Final exams are given according to the published University schedule. Therefore, a general
conflict is not given for this course. In the rare case that a student has 3 exams in 24 hours, students may obtain
permission to take a conflict final by completing a final exam conflict request form (available on Compass in our
examination folder) & submitting it to Julie no later than the LAST lecture. Student’s who fail to turn in a conflict
request by this date may not be granted a conflict due to space constraints.
You have one week to dispute the accuracy of posted grades or to identify a missing grade on any exam, quiz or problem.
You should always verify that your score on the particular item was posted correctly to Compass (i.e. did my exam score
get posted correctly to my name? Did I get credit for the group project?). It is your responsibility to double check
The one-week window starts on the day that the grades are made available either by handing the item back in class or by
posting the grade to Compass. Only written requests (email is fine) for grading disputes will be accepted and only within
the one-week time frame. Grading disputes received after the one-week window will not be considered (i.e. if you wait
until the end of the semester to check on a “missing” lecture problem… it’s too late).
Even though grading errors are rare….please keep in mind the following: Your final grade will ultimately be based on your
actual scores earned on assignments/exams using the grade weights dictated per the course syllabus/policies. This is
the case even if there is initially a grading error with a particular assignment. For example:
• You earn a 78% on the exam but it is erroneously posted to the grade-book as an 87%- your final grade will be
determined with the 78%. • You get credit for a particular question on the exam & it is later discovered that the grading key contained a
coding error- these points will be removed from your score. POLICY ON ACADEMIC INTEGRITY:
By enrolling in this course students agree to abide by the rules & regulations stated in Article 4 of the Student Code. In
addition, students are expected to follow the course specific guidelines detailed under the examination section above.
Keep in mind that if academic dishonesty is evident (based on work submitted or violations of the above parameters), the
work will be confiscated and turned over to the Accountancy Department Head for resolution. In this event, I will
recommend a penalty of an “F” for the course. In especially serious cases, the Department Head may impose harsher
penalties such as suspension from the College.
CLASS PREPARATION: Students are expected to come to class on time and to be prepared. By prepared I mean that
before coming to class you have read the assigned text readings, reviewed the PowerPoint slides & attempted some/all of
the homework problems listed in the syllabus for the day’s lecture. By preparing in advance for class you will get more
out of the lecture and be able to participate in class discussion, both of which will improve your chances for success in
the course. Success in any accounting class is highly correlated with advance preparation!!! A roadmap for success in this course would include 7-10 hours of study time per week (i.e. outside of class & not
including exam preparation). This may sound like a lot of time but it is really just a little over an hour per day! A plan for
using this time is presented below. Study time should be QUALITY TIME conducted in a quiet environment without
distractions! If you fall behind, catch up as quickly as possible and put in extra time so that you do not fall behind on
the new material! One possibility for organizing your time would be as follows:
Step 1: Before Lecture: Read the assigned materials (including PowerPoint slides) taking notes or making a chapter
outline. While reading the chapter, take the time to work the example problems in the chapter. If you have time work ACCOUNTING 202, Winter 2009 Page 11 some of the assigned problems. Investing some time to read the material before lecture is critical. You don’t need to
have mastered the material (before lecture) but instead you should walk in to lecture having a vague understanding of
what is going to be covered…if not you won’t grasp the finer points/concepts being introduced in lecture. I’ve always told
students that coming to lecture “sufficiently confused” is a good sign as you have a slight understanding of the material
and a vague indication of what you don’t know!
Keep in mind that the PowerPoint slides do NOT replace the text readings! The exams will draw heavily on both the
slides, readings & problem material. Also, the slides should always be consistent with what you are learning in the
chapter readings! If you feel that the PowerPoint slides/reading materials are inconsistent with each other in any
way….get in to office hours as you are probably misunderstanding one or the other. This course (with the detailed
nature of the material) may require you to change your study approach! Please take the time to read the FAQ: “I did
horrible on the exam, but I am usually a good student? What am I doing wrong”?
Step 2: During Lecture: Attending lecture, staying awake and paying attention always helps! Students are
encouraged to see me after lecture with quick questions. I will stick around in the lecture hall for as long as possible
after class to accommodate these questions. Students with lots of questions or detailed questions are encouraged to
come directly to office hours.
Step 3: After Lecture: Go through your lecture notes & slides, re-read the assigned materials & rework all assigned
problems (including HWM) until you feel confident that you understand the material. You came to lecture with a vague
understanding of the material NOW you need to master the material with a detailed and mindful study approach! It is
critical that you have a thorough understanding of the assigned course readings as they all support the lecture! Exam
questions will be chosen from the readings as well as from the lecture/discussion session! You should be meeting with
your group to discuss assigned problems and to work on group lab projects. It is always a good learning tool to work
assigned problems with your group and discuss the material. Review the posted homework solutions only after working
the problems independent of seeing the solution! Since we won’t have time to go over very many of the assigned
problems in class, I will be posting solutions to ALL problems and will try to have video feedback on the more difficult
problems. Plus you are encouraged to attend office hours with a member of the teaching team or meet with one of the
20+ tutors to work through problems. Most of the HWM problems and In-Class-Problems are the same/similar as
assigned problems. You have unlimited attempts to work HWM problems with feedback! Students are highly
encouraged to regularly meet with a tutor (or a member of the teaching team) to go over any questions on the assigned
Common mistakes made by introductory accounting students include:
• Skimming over concepts in the chapter/course materials that you don’t understand: If, while you are reading (or
reviewing class notes, problems, slides) you struggle with a concept, don’t breeze past it! Instead, STOP and go
back and carefully re-read the material leading up to the example and seek help from a member of the teaching
team! Accounting concepts are constantly building upon each other. The assigned readings are very detailed
and require a mindful & detailed approach (i.e. no skimming)! Sometimes an entire concept can hinge off one
word! Breezing past a seemingly unimportant concept early on may severely hinder your ability to understand
later material! Stop by office hours or send a quick email to a member of the teaching staff (including Julie) if
you reach a stumbling block in the readings. • Not asking questions: Top performing students are ALWAYS those students that meet with me (or another
member of the teaching team) immediately upon realizing that they have a question on ANY course material.
Students who wait to ask questions or are embarrassed to ask questions typically do not perform highly on
exams. Please keep in mind that this is a low cost learning environment! You should take advantage of our time
and knowledge and never be hesitant to come to office hours. If you have met with another member of the
teaching team or tutoring staff and still have lingering questions on a particular topic you are HIGHLY
encouraged to send Julie an email w/ your questions or stop by office hours. ACCOUNTING 202, Winter 2009 Page 12 • Waiting until the last minute to do the readings/problems: this requires no explanation other than in accounting
it is a recipe for failure. Last minute would include “catching up” in the last week or so before the exam- this is
still not enough time! Bottom line, you need to stay current on the material. • Looking at the solutions while you work the problems: Working the problems “blind” is very important! Many
first-year accounting students obtain a false sense of security by working problems while at the same time
having the solution handy! Everything makes sense when you have the answer in front of you. • Memorizing calculations but not understanding the material: Also, please be cautious not to fall into the trap of
being able to work a problem but not being able to explain what you are doing and how it relates to the broad
concepts covered in the reading/lecture material (i.e. memorizing and not understanding). It is a HUGE red
flag if you can prepare a perfect calculation but don’t get how a problem falls in to the overall scheme of the
course materials or why we are doing what we are doing. Exam questions are going to test if you
UNDERSTAND the material and not just if you can prepare a calculation. If this is the case you should STOP and revisit course readings & lecture notes in order to obtain the necessary
foundation to proceed forward with the course material.
Step 4: See a member of the teaching team (Julie, TA or tutor) in person or by email with any lingering questions on
the chapter materials, chapter problems, HWM, lecture material or quizzes. Don’t leave ANY lingering questions
unanswered! Please keep in mind that the tutoring team holds regular weekly tutoring hours. I highly encourage
students to set up regular meeting times with tutors. You can even sit in the tutoring lab while you study- when you have
a question you have a whole team of people waiting just to answer questions- perfect! Email is great for short, specific
questions. For more detailed inquiries I would recommend that you come to office hours with a member of the teaching
team where we can discuss the topics face to face. But again, please come to office hours prepared (i.e. you have read
the chapter, attempted the problems). Being thoroughly confused on a topic is completely acceptable but you need to
have made an effort to read & understand the material before coming to the teaching team for help. Without your
advance preparation our assistance is worthless.
In many cases, the answers to questions you may have about the course will benefit other students. Because of this, I
reserve the right to post student questions and teaching team responses on the course web site. These postings will be
anonymous (i.e. other students will not be able to tell who asked the question).
Step 5: Repeat steps 1-4 for the next week of material.
Step 6: At least 10 days before the exam start reviewing your notes/assigned readings for the chapters on the exam
(starting with the oldest), rework problems, and see a member of the teaching team with new questions. Keep repeating
the process until you get it! Once you think you have it down- work the practice exams (hardcopies in your notes
package AND extra problems on HWM). Work these questions “blind” so that you can get an indication of what you don’t
know! By starting the exam preparation process early you can:
• Meet with your study group and get a different perspective on the material; identify things you thought
you understood but that you now know you should revisit.
Meet with the teaching team with your questions before it is too late!
Avoid cramming (which rarely works).
Take the time necessary to really understand the material.
Work the practice test questions & follow up w/ the teaching team if you have questions.
Have some “cushion” for unforeseen last minute emergencies when life “happens”.
Ideally eat breakfast and get a good night sleep! Exhausted students make avoidable mistakes such as
filling in the wrong bubble on the scantron! ...
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- Spring '08