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Updated10/24/201410:34AM

WINTHROPUNIVERSITY
COLLEGEOFBUSINESSADMINISTRATION
SPRING2015COURSESYLLABUSACCT305001(3credithours)
Instructor:

Dr.BarbaraPierce

Course:

IntermediateAccountingI

InClassTime

MW12:301:45pm

Classroom:

Officelocation:

Thurmond433

Officehours:

Officetelephone:

8033232693

emailaddress:

THUR412
TWR911am
byappt
T12pm
W3:154:15pm
MFbyappt
pierceb@winthrop.edu

Officefax:

8033233960

NameofyourBlackboardCourse
Online:
BlackboardURL:

ACCT305001201510:ACCT305001IntermediateAccountingI(3),
Spring2015
https://bbwinthrop.blackboard.com/

WileyPlusisaccessedtotallythroughBlackboard.RegisterthroughBlackboardthefirsttimeyouaccess
aquiz,assignmentorreading.

CATALOGDESCRIPTION
Theoreticalandpracticalfoundationsoffinancialaccountingandreportingforassetsandcurrentliabilities.
(20142015UniversityCatalog).

PREREQUISITE
ACCT281withgradeofCorbetter.

REQUIREDTEXTBOOKANDOTHERCOURSEMATERIALS/ACCESS
KIESO,WEYGANDT&WARFIELD15ewithWileyPLUS/Bb(JOHNH.WILEY&SONS,ISBN9781118942833).
PurchaseeBookthroughBlackboardaccesstoWileyPLUS,oranyotherversionthroughtheWinthrop
Bookstore(accesscodeonlyorbinderreadyversionwithaccesscode).Ifyoubuyatextonline,itwillnot
allowyouaccesstoWileyPLUSinBlackboardandyouwillberequiredtopurchaseaseparateaccesscodeto
accessthehomework,quizzesandpossiblyexamsforthiscourse.
PartofthiscoursewillalsobedeliveredviaBlackboard.Mostofthecontentofthiscoursewillbedelivered
andreceivedviaBlackboard.ManyoftheclasshandoutswillonlybeavailablethroughBlackboard.Itisyour
responsibilitytoreadmaterialsforclassdiscussion,asinstructed.

WILEYPLUSLINKS
Forbestresultscopyandpastetheselinksiftakenfromthecoursesyllabus.AlllinksareonBlackboard
underthefollowingcoursetab:"WileyPLUSlinks."
TechnicalsupportforWILEYPLUS:www.wileyplus.com/support
LinktoWILEYPLUSstudenttutorials:www.wileyplus.com/firstday


TOPICSCOVERED/COURSECONTENT
ThisisthefirstofatwocoursesequenceinIntermediateAccounting.Itemphasizesthetheoreticaland
practicalfoundationsofthefollowingfinancialaccountingtopics:
1.financialaccountingandaccountingstandards,
2.conceptualframeworkofaccounting,
3.theaccountinginformationsystem,
4.incomestatementandrelatedinformation,
5.balancesheetandstatementofcashflows,
6.accountingandthetimevalueofmoney,
7.cashandreceivables,
8.valuationofinventories:acostbasisapproach,
9.inventories:additionalvaluationissues,
10.accountingcycleproblem.

Thiscourseisthebasicbuildingblockoffinancialaccountingintheaccountingdisciplineandprovides
knowledgecriticaltobeginyourprofessionalcareerandtopreparefortheCPAexamination.Ittakesthe
principlesofACCT280toamoresophisticatedandcomplexlevelofstudentlearning.Themajorobjectiveis
todeveloptechnicalexcellenceandproficiencyinthefinancialaccountingtopicscovered.

GRADINGPOLICY&GRADINGSCALE
Coursegradingwillbebasedon1,000points,asfollowsforeachportionofthecourserequirements:

Policy
Scale

Points
%Score
Range
Grade
Four(4)interimexams(seeEXAMINATIONSfor
800
85.0%
90100
A
details)
Accountingcycleproblem
100
10.0%
8089
B
WileyPlusHomeworkAssignments&Quizzes
100
10.0%
7079
C/S

6069
D

059
F
TotalforCourse
1,000
100.0%

ASSESSMENTRESPONSIBILITYSTUDENTLEARNINGOUTCOMES
ThiscourseispartoftheassessmentforaccreditationoftheBSBAAccountingOption.Measurement
criterion1statesthatstudentsareexpectedtobeabletoprepareabasicsetoffinancialstatementsand
understandarticulationamongthestatements,includingaccountingcycleandnatureofjournals.

ACCT305isoneofthetwocoursesinwhichthislearningactivityprincipallyoccurs.Studentscompletean
accountingcycleprobleminthiscourse.Learningactivitiesarecomplemented,asappropriate,byresearch
onaccountingissuestoreinforceaccountingknowledgecoveredinmeasurementcriterion1.The
accountingcycleproblemispartofthisassessmentprocess.Inaddition,embeddedassessmentquestions
onvariouslearningactivitiesareusedasaproxyformeasuringlearningoutcomesandcoverthebreadthof
materialinthecourse.

ASSESSMENTRESPONSIBILITYLEARNINGACTIVITIESREQUIREDINTHECOURSE
Thesuccessfulcompletionofthiscoursewillprovidethestudentwithanunderstandingofaccounting
theory,practice,financialstatementpreparationandindepthunderstandingofassetsmeasurementand
incomedetermination.Thespecificlearningobjectivesthatthestudentwilllearnandbeabletoapplyatthe
successfulcompletionofthiscourse,are:1.Learnhowaccountingstandardsaredevelopedinafreemarket
economywithemphasisontheU.S.marketeconomy.2.Learntheconceptualframeworkfordeveloping

financialreportingstandardsintheU.S.3.Learnthetheoreticalandpracticerelatedconceptsusedto
preparefinancialstatements.4.Learntheelementsandvaluesusedtopreparefinancialstatements.5.Learn
themajorcontrolsandreportingtechniquesforcash.6.Learnthemajorcontrolsandreportingtechniques
forreceivables.7.Learnthecostflowassumptions,alternatevaluationmethods,andestimatingprocedures
forinventories.8.Completeanaccountingcycleproblemtostrengthenaccountingmechanics.
Atthesuccessfulcompletionofthiscourse,thestudentwillbeableto:1.Explainorgiveexamplesofhow
accountingstandardsaredevelopedinafreemarketeconomywithemphasisonU.S.GAAP.2.Explainor
giveexamplesoftheconceptualframeworkfordevelopingfinancialreportingstandardsintheU.S.3.Apply
orusethetheoreticalandpracticerelatedconceptsusedtopreparefinancialstatements.4.Applyorusethe
elementsandvaluesusedtopreparefinancialstatements.5.Applyorusethemajorcontrolsandreporting
techniquesforcash.6.Applyorusethemajorcontrolsandreportingtechniquesforreceivables.7.Applyor
usethecostflowassumptions,alternatevaluationmethods,andestimatingproceduresforinventories.

ATTENDANCEPOLICY
Studentsareexpectedtoattendclass.Ifastudent'sabsencesinthecoursetotals25%ormoreoftheclass
meetings,thestudentwillreceiveagradeofN,F,orU,whicheverisappropriate.Ifastudentarriveslateor
leavesearlyfromclass,theinstructorisresponsibleforjudgingifthestudentmeetstheclassattendance
policy.

COURSEGOALS
Thiscourseisthebasicbuildingblockoffinancialaccountingintheaccountingdisciplineandprovides
knowledgecriticaltobeginaprofessionalcareerandtopreparefortheCPAexamination.Thecoursegoalis
totaketheprinciplesofACCT280&281toamoresophisticatedandcomplexlevelofstudentlearning.The
majorobjectiveistodeveloptechnicalexcellenceandproficiencyinthefinancialaccountingtopicscovered
andbeginstoraisethatlevelofunderstandingtotheleveloftheCPAexam.Thiscourseispartofthe
University'sglobalinitiative.Thegloballearningcomponentsofthiscourseincludesanindepth
understandingandappreciationofthebreadthanddiversityofopportunitiesavailabletoaccountingmajors,
theuniversalapplicationofaccountingprinciplesaroundtheword,aswellasthecriticalpositioningnofthe
accountingfunctioninallbusiness.Studentsmaycompleteaccountingresearchassignmentsusingthenew
FASBonlinecodificationdatabase

STUDENTSWITHDISABILITIESPOLICY
WINTHROPUNIVERSITYisdedicatedtoprovidingaccesstoeducation.Ifyouhaveadisabilityandrequire
specificaccommodationstocompletethiscourse,contacttheOfficeofDisabilityServices(ODS)at803323
3290.OnceyouhaveyourofficialnoticeofaccommodationsfromODS,pleaseinformyourinstructoras
earlyaspossibleinthesemester.

STUDENTCONDUCTCODE
AsnotedintheStudentConductCode:Responsibilityforgoodconductrestswithstudentsasadult
individuals.ThepolicyonstudentacademicmisconductisoutlinedinTheStudentConductCodeAcademic
misconductPolicyintheStudentHandbookonline.
(http://www.winthrop.edu/uploadedFiles/studentconduct/StudentHandbook.pdf;Alsosee
http://www.winthrop.edu/academicintegrity/).Cheatingwillnotbetolerated.Ifyouattempttouseany
extramaterialsduringanexamotherthanpaper,pencilandcalculator,youwillbestoppedfromcompleting
theexamandreceivea0forthatexamscore.Therearenoexceptions.

SYLLABUSCHANGEPOLICY
Thepostedsyllabusisacontractualpolicybetweentheinstructorandstudent.Itispresumedthatevery
studenthasreadthesyllabuscompletely,understandshis/herindividualresponsibilities,andacceptsfull
responsibilityformeetingallcourserequirementsassetforththerein.Shouldtherebeaneedtomakea

changeinthepostedsyllabus,anannouncementwillbemadeinclass,wellinadvanceofanychange,the
relevantchangewillbeincorporatedintothetentativecalendarmarkedrevisedasofthedateofthe
revision,andtheupdatewillbepostedtoBlackboard.Thefinalexamdateandtimeandthegradingpolicies
willnotchange.

OTHERCLASSROOMPOLICIES

ACADEMICINTEGRITY
PrinciplesofacademicintegrityareanintegralpartoftheCOLLEGEOFBUSINESSEXPECTATIONSREGARDING
PROFESSIONALISMINTHECLASSROOM(seebelow)andbindstudentstakingthiscourse.Thisincludesacts
ofplagiarism,cheating,oranyothertypeofacademicdishonesty.Makecertainthatyouunderstandthe
responsibilityyouassumefortheacademicintegrityoftheworkinthiscourse,aswellastheproceduresand
consequencesdiscussedhereinifthereisanacademicintegrityviolation.

Academicmisconductincludes,butisnotlimitedtoreceivingassistanceinmannernotauthorizedbythe
instructorinthecreationofworktobesubmittedforacademicevaluationincludingpapers,projects,and
examinations,orpresenting,asonesownwork,theideasorwordsofanotherwithoutproper
acknowledgement.AdditionalinformationrelatingtostudentmisconductcanbefoundintheStudent
ConductCodesectionoftheWINTHROPUNVERSITYStudentHandbook.Disciplinaryactionformisconduct
willbeasfollows:(1)astudentwillreceiveanFinthecourse,(2)therewillbenoadjustmentforacademic
chargesrelatedtothecourse,(3)thestudentwillnotbepermittedtocontinuetoattendtheclassforthe
remainderofthesemester,and(4)theinstructorwillnotifyboththeDeansOfficeintheCOLLEGEOF
BUSINESSADMINISTRATIONandtheWINTHROPUNIVERSITYundergraduateofficeofthedeanofstudents.

CLASSROOMCONDUCT
ThestudentsinthiscourseareboundbytheCOLLEGEOFBUSINESSEXPECTATIONSREGARDING
PROFESSIONALISMINTHECLASSROOM(seebelow).Inaddition,inthisclassroom,theuseoflaptopsis
permittedsolelyforthepurposeoftakingclassroomnotes.Atanytime,Imayrequestyourlaptoptobe
turnedforwardtoverifyappropriateuse.Studentswhodonotcomplywiththisrequestwillbeaskedto
leavetheclassroom.Inaddition,inthisclassroom,cellphonesmustbeturnedofforsilencedduringclass.
Pleasebecertainthatyouhaveanappropriatecalculatorforcompletingworkinclass.Pleasebecertain
thatyouhaveanappropriatecalculatorforcompletingworkinclass.UnderNOcircumstancesmaycell
phonesbeusedassubstitutesforcalculatorsatanytimeinclassorduringexams.HATSmaynotbewornin
theclassroom.

CLOSEDDOORPOLICY
PleasenotethatclassbeginswhenIclosethedoor.InlinewithCOLLEGEOFBUSINESSEXPECTATIONS
REGARDINGPROFESSIONALISMINTHECLASSROOM(seebelow),itisexpectedthatyouwillnotleavethe
classroomduringtheclassperiod,unlessthereissomeperceivedemergency.Theclassperiodisnota

lounge,meaningyoudonothavepermissiontowalkoutcasuallytotherestroom,getdrinks,orsomething
toeat.Ourtimetogetherisshortanditisexpectedthatyouwillcometoclassfocusedandreadytowork
fortheentireclassperiod.Wewillutilizeamplebreaksforbathroomvisits.Sincemostofthiscourseis
online(i.e.,hybrid),ourtimetogetherisshortandneedstobefullyutilized.

COLLEGEOFBUSINESSEXPECTATIONSREGARDINGPROFESSIONALISMINTHECLASSROOM
TheCOLLEGEOFBUSINESSADMINISTRATIONisaprofessionalorganizationwithawelldefinedandwidely
disseminatedmissionofstudentdevelopment.Accordingly,eachclassrepresentsagatheringof
professionalsandprofessionalsintraining.Theinstructorsjobasaprofessionalistodeliverquality
instructionineachclass,tostartandendclassontime,toberesponsivetostudentperspectives,issuesand
questions,andtotreatstudentsrespectfully.Thestudentsjob,asaprofessionalintrainingistobe

preparedforclass,tobeontime,toattendallclasses,andtoberespectfulofothersintheclassroom.In
accordancewithandpursuanttotheserolesthefollowingguidelineswereestablishedtospecifytostudents
(bothpresentandprospective)facultyexpectationsregardingtheirbehaviors:

1.STUDENTSWILLATTENDALLCLASSMEETINGS:Therearenoautomatically"excused"absences.Inthe
eventthatyouwillbeunabletoattendaclasssession,youshouldinformyourprofessorinadvanceasa
matterofprofessionalcourtesyjustasyouwould/shouldwithanemployer.
2.STUDENTSWILLARRIVEINADVANCEOFTHEBEGINNINGOFTHECLASSSESSION:Latearrivalsare
disruptive,inconsiderateandunprofessional.Professorsmaymakearrangementsfordelinquents,butare
notobligedtodoso.Thosenotpresentatthebeginningoftheclassroomperiodwillbeconsideredabsent.
3.STUDENTSWILLNOTCONVERSEAMONGTHEMSELVESDURINGCLASSEXCEPTWHENINSTRUCTEDTODO
SO:Whenastudentcreatesadisturbanceintheclassroom,instructorswilleitheraskthestudenttodesist
immediatelyorspeaktothestudentattheconclusionofclass.Repeatoffenderswillbesanctioned.
4.STUDENTSWILLNOTLEAVECLASSBEFOREITSCONCLUSION:Earlydeparturesaredisruptive,
inconsiderateandunprofessional.Professorsmaymakearrangementsundersomecircumstance,butarenot
obligedtodoso.Thosenotpresentattheconclusionoftheclassroomsessionwillbeconsideredabsent.
5.STUDENTSWILLHAVEPROCUREDTEXTBOOK/MATERIALSPRIORTOTHEFIRSTCLASS:Instructionwill
beginwiththefirstclassmeetingandconsumetheremainderoftheclassperiod.

6.STUDENTSWILLARRIVEFOREXAMSwithin15minutesofthedesignatedstarting
timeoftheexam.Astudentarrivinglatetoanexammustfinishhis/herexamwithinthetime
ittakesallotherstudentstocompletetheexam.I.e.,theinstructorwillnotwaitforastudent
tofinishanexamifthatstudentarrivedlate.
andoneofmyown:
7.STUDENTSWILLMAINTAINAPPROPRIATEPROFESSIONALDECORUMINTHE
CLASSROOM.Hatsarenottobeworkinsidetheclassroomcellphonesarenottobeused
intheclassroomleavingtheclassroomtotakeormakeacellphonecall/textisnotallowed.
Theuseoflaptopsandsmartphonesispermitted.However,theinstructormayrequestat
anytimeforthelaptoptobeturnedforwardsotheinstructorcanseewhatisoccupyingthe
studentduringclass.Failauretoshowtheinstructorwhatisonthelaptopatanyrequested
timewillresultinthestudentbeingaskedtoleavetheclassroom.Cellphonesarenot
allowedtobeonringtoneduringclass.Vibrationisokayforpurposesofreceiving
emergencynoticesonly.Allcellphonesturnedonmustbeplacedontopofthedeskand
cannotbeheldunderthedesk.Textmessagingduringclassifnotpermitted.Donotplanto
useyourcellphoneasacalculatorduringexamsthatisexplicitlydisallowed.
CONDUCTOFTHECOURSEANDCLASSPREPARATION
Beforecomingtoclass,studentsareresponsiblefor:(1)Readingthechaptermaterialand(2)GoingtoWiley
PlusRead,Study&Practicesectionforthechapterandreviewasmuchasnecessarytogetagood
understandingofthematerial.Thereareflashcards,PPTshows(withanimationandvoiceover).Planto
reviewthismaterialoften.Itwillhelpyouwithyourunderstandingofthelecturematerial.

HomeworkisassignedonWileyPlusandprelecturehomeworkisduebeforeIcoverthetopics;assignments
aredueonthedateandtimeshownontheTentativeSchedule(lookunderthetabAssignments).Quizzes
areinWileyPlus.YoucanworkthehomeworkonWileyPlusuptothreetimes(foreachquestionineach
homeworkassignment)forcredit.Yourhighestscorewillcount.Whileyoumayworktogetheron
homework,youeachwanttobeabletodothisindividually,sosomeofthehomeworkneedstobe
attemptedindividually.Quizzescanbetakenoftensothatyoucankeeppracticingonthematerial.The
highestscoreearnedwillbethescoreyouearnevenifitisnotthelastscoreyouearn.


ReviewBlackboardoften.Announcementsandhomeworkassignmentsandcommunicationbetweenyou
andmewillbeheldthroughtheemailaccountinsideBlackboard.Checkitoften.Iwilladddatestoitemsas
Iupdatethem.

Thisisanupperlevelaccountingcourse.Studentsshouldbepreparednotonlytobecalledupontodiscuss
andanswerinclasswork,butbeabletoarticulateconceptsandreasoninginanappropriate,logicalmanner.
Inaddition,itisexpectedthatyouwillbeactivelyengagedintheclassroomdiscussion,volunteeringtoadd
yourperspectivestotheclassroomdiscussion.Asappropriate,inclassorotheroutofclassassignments
maybegiven.StudentsmayalsocompleteresearchassignmentsusingthenewonlineFASBaccounting
codificationdatabase.

Mostofthecoursematerialwillbecoveredthroughalearningbydoingapproach.Thismakesit
exceedinglyimportantthatyoucometoclasspreparedtoworkonchapterconcepts.Inaddition,always
bringyourtext,paper,calculators,goodpencilsanderasers,andcopiesofthecurrentorpreviouschapter
handoutsforcurrentreference.

DISCUSSIONBOARDINSIDEBLACKBOARD
ThereareDiscussionBoardssetupforeachchapterinsideBlackboard.Anymaterialfromthechapter,
includinghomeworkorquizzes,forwhichastudenthasquestionsshouldbepostedintheforumforthat
chapterinBlackboard.Answerstoquestionswillbepostedthereaswellsothatallquestionsandanswers
areavailabletoallstudentsandnotjustthestudentinitiatingthequestion.Reviewthismaterialoftenas
questionsyoumighthavecouldbeansweredalready.Studentsshouldfeelfreetocommentonpostings,
bothquestionsandanswers).

EXAMINATIONS
Therewillbefourexaminationsduringthesemesterthatmakeup80%ofthecoursegrade.Thelast
examinationwillalsobecomprehensiveincoverage.

NUMBEROF
PERCENTOF
PERCENTOF
POINTS
TOTALEXAMS
TOTALCOURSE
TOTALEXAMINATIONPOINTS
800
100.0%
80.0%

Theweightofeachexamis25%.PleasenotethattheFinalExamiscomprehensive.Approvaltobeabsent
fromanyexamwillbegrantedatthediscretionoftheinstructorandonlyinthecaseofextremepersonal
emergency,notforconvenience.Writtendocumentationmustbeprovided.Astudentmustinformthe
instructorPRIORtotheexamdate(byemailissufficient)aboutthenatureoftheemergencywhichwould
preventthestudentfromtakingtheexamattheassignedtime.Nomakeupexamsaregiven.

HOMEWORKASSIGNMENTS
Youwillcompleteuptonine(9)gradedonlinehomeworkassignmentsthroughtheWileyPlusonlinesystem.
Assignmentsarenumberedtocoincidewiththechapterscovered.Thematerialcoveredinthehomework
assignmentsdoesNOTcoverallthatyouneedtoknowinthechapter,butisjustasmallportionofthe
materialcoveredwhichwillcounttowardsyourassignmentgrade.Thereisalsoapracticeassignment,
whichwhilegraded,willnotenterintoyourcoursegrade.Thesepracticeassignmentscontainmaterialthat
alsoneedstobelearnedforeachchapter.Eachgradedassignmentwillbenormalizedtocountequally
towardsthetotalpointsassignedforassignments.

Eachassignmentwillincludeabout4to5exercisesfromtherelevantchapters.Theduedatesareclearly
markedinsideWileyPlusanditisyourresponsibilitytocheckforduedatesandtoworkassignmentsina
timetomeetthedeadlines.MAKESUREYOUAREPREPAREDTOGETTHESEASSIGNMENTSDONEONTIME

thereisagradeperiodallowed,butthereisalsoa25%reductioninpossiblepointsearnediftheassignment
isturnedinaftertheduedate.

Itisyourresponsibilityforgettingyourowncomputerissuesresolvedandanytechnicalissuesresolvedtobe
abletocompletetheWileyPlusassignments.ContactWileyPlustechnicalhelpat
www.wileyplus.com/supportorbytelephoneat8775860192.NoadjustmentswillbemadetoyourWiley
Plusgradeforcomputerrelatedglitchesthatresultinyourinabilitytocompleteanassignmentontime.Plan
aheadanddotheminplentyoftimesoyouhaveanopportunitytoreenterthesystemtocompletethe
assignmentshouldyouhavesometechnicalissuewhichkicksyououtofthesystembeforesubmittingyour
answers.AttheendofthecoursesyllabusaresomehelpfulhintsfornavigatingtheWileyPlusonline
system.

PRACTICEHOMEWORK
PracticehomeworkisjustthatmaterialpostedinWileyPlustoassistyouinlearningtheconceptsandhow
todotheproblems.Isuggestthatyouconsiderprintingthehomework,workingitmanually,andthengoing
backintoWileyPlustocheckyouranswers.Aftercollege,therewillbeno'dropdown'menustoassistyouin
performingaccountingfunctions;therefore,itisimportantthatyouknowhowtoperformaccounting
withouttheassistanceofWileyPlus.PracticeHomework,whilegraded,isnotpartofyourfinalgrade.
However,youshouldexpectthatmuchofwhatwillbetestedinthiscoursewillcomefrompractice
homeworkaswellasturnedinhomeworkandquizzes.

PROBLEMACCOUNTINGCYCLE
ProblemAccountingCycle:Duringthesemesteryouwillcompleteanaccountingcycleproblem.Thedetails
ofthisassignmentwillbediscussedinclassandpostedtoBlackboard.Theduedateforthisproblemismid
April.ConsulttheTentativeSchedulebelow.

QUIZZES
QuizzesareinWileyPlus.Thequizzesaredueonthedatesassigned.Thesequizzescanbetakentwotimes
andonlythehighestscorewillbecounted;however,thequizzesmustbetakenbeforetheduedate.Iftaken
afterduedate,theyaresubjecttoa25%pointreduction.SeeBlackboard,WileyPlusand/orTentative
Calendarforduedates.Allquizzeswillbeaveragedintothefinalquizandbepartoftheassignmentscore.

SNOWDAYSOROTHERUNEXPECTEDCLASSCANCELLATIONS
IftheUNIVERSITYcancelsclassesduetosnow,otherinclementweather,orsomeotherunexpectedreasons,
youshouldassumewewillstaytothecoursesyllabusunlessotherwiseinstructed.Thismeansyouare
responsibleforhavingcoveredthematerialorcompletedtheworkthatmighthavebeenthesubjectofthe
classthatwascanceled.Ifanexaminationisscheduledonthedaythecollegeclosesandcancelsclasses,
thenyoushouldassumetheexaminationwillbetakenonthenextdayinwhichthecollegeisopenand
classesareheldforthiscourse.Changesgoingforwardinthecoursesyllabuswillthenbediscussedatthat
pointasappropriate.AnychangeintheschedulewillbecommunicatedinwritingthroughtheWINTHROP
LISTSERVand/orBlackboard.

STUDENTATHLETES
Ifyouareastudentathlete,youmustprovideyourtravelandgamescheduleinadvance,indicatingwhen
youwillneedtomissclasstoparticipateinathleticevents.Youmustalsosendyourinstructoranemail
reminderofyourtravelscheduleforagivenclassandthatyouwillbeunabletoattend.Whiletravelfor
athleticsisanexcusedabsence,youwillneedtomakeupanymissedwork.

WILEYPLUSHELPFULHINTS
(1)RegisteringforWileyPlusisonlythroughtheBlackboardcourselistedabove.Theclassesaredesignated

bytheCRNandsemestercode[ACCT305001201510]asnotedonpage1ofthecoursesyllabusunderName
ofyourBlackboardCourseOnline.(2)Remember,youonlyaccessWileyPlusthroughBlackboard.You
cannotaccessWileyPlusdirectly.(3)OnceyouhavesuccessfullyregisteredinWileyPlusthefirsttime,you
willbeaskedtoenteryouraccesscode.Ifyouhavenotyetpurchasedanaccesscode,youhave14daysfree
trial.Icannotextendthe14daysfreetrial.Therefore,youmustpurchasetheaccesscodenolaterthan
January26,2015.(4)Resolvetechnicalissuesregardingyourregistrationearlyassoonasclassbegins.Get
intouchwiththeWileyPlustechnicalstafftoensureresolutionbeforeitistimeforyoutocompletean
assignment.(5)Plantocompletetheassignmentbeforethelastdaydeadline,intheeventyouhavesome
technicalissueatthattimethatmightrequireyoutostopbeforebeingabletosubmityourwork.(6)
CompletethepracticeassignmententitledPracticeAssignment2itdoesnotcountanditisgoodpractice
togetafeelfortheWileyPlussystem.(7)READCAREFULLYthroughtheassignmentcriteriaandrulesbefore
youstart,includingthetimetableandthespecificinstructionsforeachexercise.Icannotemphasizethis
pointenoughthetechnologyisnotforgivingandnoadjustmentinyourgradewillbemadeforinput
errors.Forexample,anexercisemayrequireazero(0)inblankcolumnsorrequireanswersinaparticular
order,suchasascendingordescendingnumericalorder.Togettheexercisecorrect,youmustfollowthe
prescribedformandrulesexactly.Donotputdollarsignsorcommasoninputvaluesunlessthisisspecified
asarule.(8)Theassignedexercisesalsofollowthechapterexercisesinyourtext.Youcanreadthrough
theseaheadoftimeoryoucanalsoprinttheassignedexercisesfromtheWileyPlussystem.Takeadvantage
ofthistomakeiteasiertocompleteeachexercise.(9)SomeexercisesintheWileyPlussystemhaveanA
inthefront,likeAE92.Thismeansthatexercise92isanalgorithmandtheproblemwilldifferfromwhatis
inthetextforeachstudent.
TentativeCalendarChapterHomeworkandDates&Participationschedule
ForHomeworkAssignments,visitHomeworklink.