Intermediate Financial Accounting I
ACG 3103 – Fall 2013
University of South Florida Sarasota-Manatee
Professor Heather Lively, M.Acc., CPA
#
Sec: 591
CRN: 86654
Class Time
T 6:00-8:50 pm
Classroom
B229
Phone
P: 941-359-4252
F: 941-359-4367
Office Hrs
T/R 2:30 - 3:15pm
and 5:00 - 5:45pm
Other times by
appointment
Office
C227
Email
hlively@mail.usf.edu
COURSE DESCRIPTION AND PURPOSE
The study of the theory and methodology underlying financial reporting, including the FASB's
conceptual framework, the accounting process, financial statements, accounting changes, present value
applications, and current assets.
COURSE LEARNING OUTCOMES
Intermediate Financial Accounting forms the core of the accounting curriculum. The three-course
sequence provides primary exposure to financial accounting theory and an opportunity for students to
gain a thorough understanding of the following:
1. Financial accounting measurement theory and concepts, inclusive of international issues.
2. The methodology used by professional accountants in applying generally accepted accounting
principles to business transactions and events.
3. The theory and methodology underlying income measurement, reporting of financial position,
statement of cash flows, and the preparation of financial reports.
Intermediate Financial accounting I is the first course in the three-course sequence. The following
subject areas are studied intensively:
• Financial Accounting Standards and the Conceptual Framework
• The Accounting Information System
• Income Statement, Balance Sheet, and Statement of Cash Flows
• Time Value of Money
• Cash and Receivables
• Inventory
Course Goals: 1) Understand and apply the three areas above for income measurement, reporting of
financial position, and the preparation of financial reports as it relates to balance sheet items from cash
through inventory. 2) Increase your facility in the use of computer spreadsheets.
REQUIRED COURSE MATERIALS
1. Kieso, Weygandt and Warfield. Intermediate Accounting, 14th ed. John Wiley & Sons, Inc., New
Jersey.
If you have the two-volume set, we will be covering chapters from volume I only; however,
Volume II will be used in Intermediate II and III.
Full hardback: 9780470587232
Volume I hardback: 9780470587287
Full looseleaf: 9780470917831 (may not be eligible for buy back)
Do not purchase an international edition.
2. Study Guide – Volume I (optional) – 9781118014493
3. Computer use for internet research, word processing, Canvas access, and spreadsheet (Microsoft
Excel) preparation.
4. Additional materials, such as PowerPoints or handouts, may be posted on Canvas throughout the
semester. I will make every effort to post items required for class by 10 PM the night before class
(Mondays). You are responsible for checking Canvas and printing all necessary materials for
class. All supplementary material represents intellectual capital property of the professor and may
not be copied or sold without the express permission of the professor.
PREREQUISITES
Students must have completed ACG 2021 and 2071 with a “C” or better (not C-).
GRADE INFORMATION:
Course grades will be assigned based on total points earned:
Point
Allocation
Exam I
100 points
Exam II
100 points
Final Exam
100 points
Quiz on Ch 1 & 2
10 points
Financial Stmt Project
10 points
Bank Rec Project
10 points
Excel Assignment
15 points
Memberships & Future Me
5 points
Total Possible Points
350 points
Grade & %
A = 90 -100%
B = 80 – 89.9%
C = 70 – 79.9%
D = 60 – 69.9%
F = < than 60%
Note: No grades in this course will be curved. Additionally, the +, - system will not be used; however
the professor reserves the right to grant + or - grades in extreme borderline letter grade situations. + or
- grades would only be given to help a student and never to hurt their grade. The professor reserves
the right to modify the point allocation including adding or taking away assignments if necessary.
HOMEWORK & ASSIGNMENTS
Professional Memberships:
A) AICPA Student Membership: It is now FREE to join! When you join, you MUST check the box
at the bottom to join the AICPA (pasted below), otherwise you will only be signing up for the student
online community and you will not receive credit for joining.
https://community.thiswaytocpa.com/user/createuser.aspx?ReturnUrl=%2Fuser%2Fjoinaicpa.aspx
Select YES in this box ↓ when completing your application online.
Just think—someday you could look back on this moment as the pivotal point in your entire
career. Unless, of course, you check the wrong box.
Yes, please
No, thanks
To receive class points you must do two things:
(1) (1 point) Print your membership info and turn into Professor Lively. See Canvas for an example
member letter.
(2) (3 points) Build your future me (startheregoplaces.com). Pick at least three of the recommended
professions and find at least one company name and address for each selected profession where you
could do that job in the city you are hoping to work after getting your CPA.
B) FICPA Student Membership (1 point): It is now FREE to join! Print your membership info and
turn into Professor Lively for class points. See Canvas for an example member letter.
http://www.ficpa.org/Content/FutureCPAs/Students/Majors/Membership.aspx
Excel Assignment: You will be assigned one Excel assignment during the semester. Assignment
instructions will be provided in a separate handout on Canvas during the semester.
F/S and Bank Rec Projects: You will be assigned two projects during the semester. Assignment
instructions will be provided in a separate handout on Canvas during the semester.
Homework: Homework will be assigned weekly and may include review questions, multiple choice
questions, discussion problems, and cases. I expect for you to make an honest effort to complete each
homework assignment before we cover it in class. In this course, if you cannot master the homework,
you will likely not pass the class. To encourage that you stay on top of homework, I may check
homework at the beginning of class on a surprise basis throughout the semester for extra credit. Every
homework problem assigned for that day must have been attempted to earn credit for the homework
check. If you come in after I have finished checking homework or miss class that day, you will not
receive credit for that check. There will be no makeups for a missed homework check. If you know
you will miss class or be late a particular day, it is best to submit your homework before class begins
either in person (to the COB receptionist or Professor Lively) or by email to hlively@mail.usf.edu.
There is no set number of checks.
Late Assignments: Assignments are due by the date/time listed on the syllabus. Due dates may not be
normal class days/times, so pay close attention and keep track of due dates. An assignment will be
counted late if it is submitted into Canvas after the deadline or if assignments have already been collected
in class and the lecture has begun. Late assignments are penalized a letter grade for each day or portion of
day late. There will be no exceptions to this rule for reasons such as faulty internet connection, slow
upload, etc. You are strongly encouraged to submit assignment before the deadline to allow for
technology or other unexpected issues.
Extra Credit: See “Homework” above for an extra credit opportunity. There is also a small amount of
extra credit built into every exam. Additionally, I may offer extra credit for attendance at any USFSM Accounting Society Event. This will be announced in class or on Canvas before any event.
Occasionally, I may award additional extra credit for class work, attendance, or homework not
specified on this syllabus. This is up to and given at the discretion of the professor. There is no makeup for extra credit. If you are unable to attend an AS event or take part in any additional extra-credit
the professor may assign throughout the semester, you simply miss out.
EXAM POLCIES AND MAKEUP EXAMS
Exams will be comprised of a combination of question formats including multiple choice, true/false, short
answer, short essay, problems, etc. Time will not always permit the discussion of all assigned text
material and/or problems during class sessions. You are responsible for the assigned text material and
homework problems, regardless of whether they are covered during class. The final exam may include
any information from the first two examinations that I feel needs to be re-addressed. I will inform you in
advance of any such topics. Students are responsible to be there on time. No time extensions will be
made for being late. In the event of a missed exam, a score of zero will be assigned. If the student must
miss an exam but contacts me prior to missing the exam, and has a valid excuse (as determined by the
professor), no makeup exam will be given, but the student will be able to take a comprehensive final
exam. An interview, car failure, travel, and work are not acceptable reasons and no makeup exam will be
allowed for these excuses. A doctor’s excuse will be requested to validate an excuse of illness.
GRADING OF ASSIGNMENTS AND EXAMS
I will make every effort to grade exams within one week so that we can review the answers in class.
Exam scores will not be posted on Canvas until the exams have been reviewed in class. Students have 1
week from the time an assignment or exam is returned to question grading. After that, you may still
review your exam or assignment; however, grades will not be adjusted. A student who is absent on the
day an exam or assignment is returned is not exempt from the 1-week rule. Students who are not able to
comply with the 1 week rule must contact the instructor as soon as possible to explain the circumstances.
For example, a student who must return home for family reasons and who will be absent for several days,
including the day an exam is scheduled to be returned, should inform the instructor, who will then make
suitable arrangements for the student to have a fair chance to review his/her exam. Office hours are the
best time to leisurely review your exam. If office hours do not work, a mutually convenient time will be
found. Students may spend time reviewing their exams and assignments in the instructor's office either
during office hours or during a scheduled appointment. Exams are retained by the instructor for a
minimum of two weeks into the next semester and then destroyed. Anyone failing to return a test to the
instructor at the end of the test or at the end of the class when the test is returned, will face the prospect of
receiving a zero on the test or an honor code violation, if warranted.
DISCLOSURE OF GRADES
Due to confidentiality issues, grades will not be released via email or telephone. Do NOT email me
about grades. Instead, you may email me to setup an appointment to discuss your grades in person or
simply come by office hours. Exams 1 and 2 will be posted on Canvas after the exams are gone over
in class. The final exam will be posted within 1 week of the testing date. Students will have one week
after final exam scores are posted on Canvas to schedule an appointment with me to review their final
exam before the grade is considered final. All other grades will be posted on interim dates throughout
the semester. It is your responsibility to ensure grades on Canvas are correct. All students may come
by during office hours to view their grades and status in the course.
WITHDRAWAL/DROP
No “W” grades can be obtained after the official drop date of Saturday, November 2nd at 5pm. All
students enrolled after the drop date will receive a letter grade of A, B, C, D, or F.
INCOMPLETE (I) GRADES
An “I” grade may be awarded to an undergraduate student only when a small portion of the student’s
work is incomplete due to circumstances beyond the control of the student and only when a student is
otherwise earning a passing grade. “I” grades are to be used only in emergency situations. “I” grades are
not to be used as a means of avoiding a poor grade.
HONOR SYSTEM
Under the USF Honor System, each student is expected to observe complete honesty in all academic
matters. Violation of the Honor System is considered unacceptable behavior and will be referred to the
Honor Council. Violations of the Honor Code include, but are not limited to, the following: any form of
plagiarism, copying another student’s homework or test answers, signing another student’s name on the
attendance roster, copying another group’s written work, misrepresenting a reason for a missed exam,
bringing materials including text stored in an electronic devise to an exam, any kind of cheating on
exams, projects, or papers. All students involved, even those who allow their work to be copied, will be
disciplined within the guidelines of the USF Honor Code. The instructor may use software to assess
potential plagiarism. Sources must be properly cited (including electronic resources). The University’s
policy on academic dishonesty and disruption of the academic process are clearly set forth in the USF
undergraduate catalog (http://www.usfsm.edu/catalog/undergraduate/) or Code of Conduct
(http://www.sa.usf.edu/srr/page.asp?id=88). Punishment for academic dishonesty may result in an
automatic “F” or “FF” in the course or action that may result in suspension or expulsion. An accountant
with an ethical violation on their college transcripts would have a difficult time finding a job. Don’t ruin
your career over a few points in a class. It’s just not worth it.
PLAGIARISM SOFTWARE
The University of South Florida has an account with an automated plagiarism detection service which
allows student assignments be checked for plagiarism. I reserve the right to ask students to submit
their assignments to Turnitin through Canvas. Assignments are compared automatically with a
database of journal articles, web articles, and previously submitted papers. The instructor receives a
report showing exactly how a student’s paper was plagiarized.
PLEASE REMOVE YOUR NAME FROM THE BODY OF YOUR PAPER AND REPLACE IT
WITH YOUR USF ID#. ALSO REMOVE YOUR NAME FROM THE FILE NAME AND
REPLACE IT WITH YOUR USF ID# (e.g., “U12345678 Essay 1.docx”) BEFORE SUBMITTING IT
TO TURNITIN.
Pursuant to the provisions of the Family Educational Rights and Privacy Act (FERPA), students are
requested to maintain confidentiality as a way to keep their personal contact information (i.e. name,
address, telephone) from being disclosed to vendors or other outside agencies. By your submission,
you are also agreeing to release your original work for review for academic purposes to Turnitin.
NOT PROPERLY ENROLLED
Students who are not properly enrolled in the class (such as for failure to pay fees) will not be allowed to
take examinations unless written documentation is provided that the problem has been resolved.
S/U GRADES
No upper level accounting course may be taken on an S/U basis.
CLASS INFORMATION:
RELIGIOUS OBSERVANCES
USFSM recognizes the right of students and faculty to observe major religious holidays. Students who
anticipate the necessity of being absent from class for a major religious observance must provide notice
of the date(s) to the instructor, in writing, by the second week of classes.
DISABILITIES
Disabilities Accommodation: Students are responsible for registering with the Office of Students with
Disabilities Services (SDS) in order to receive academic accommodations. Reasonable notice must be
given to the SDS office (typically 5 working days) for accommodations to be arranged. It is the
responsibility of the student to provide each instructor with a copy of the official Memo of
Accommodation. Contact Information: disabilityservices@sar.usf.edu Disability Coordinator: 359-4714
http://www.usfsm.edu/students/disability/
ATHLETES
Any athlete in which their sport will affect attendance of this course must provide by the second week
of class, a schedule of any missed classes and exams as well as a schedule from the USF Athletics
website and note from the coach giving evidence of missed classes.
FIRE ALARM INSTRUCTIONS
At the beginning of each semester please note the emergency exit maps posted in each classroom. These
signs are marked with the primary evacuation route (red) and secondary evacuation route (orange) in
case the building needs to be evacuated. For more information, please refer to the University’s
Emergency Evacuation Procedures (http://www.sarasota.usf.edu/Facilities/documents/EAP_FAQ.pdf).
ACADEMIC CONTINUITY PLANNING
In the event of an emergency, it may be necessary for USFSM to suspend normal operations. During
this time, USFSM may opt to continue delivery of instruction through methods that include but are not
limited to: Canvas, Elluminate, Skype, and email messaging and/or an alternate schedule. It is the
responsibility of the student to monitor the Canvas site of each class for course specific communication,
and the main USFSM and College of Business websites, emails, and MoBull messages
(http://www.mobull.usf.edu/) for important general information. The USF hotline at 1 (800) 992-4231
is updated with pre-recorded information during an emergency. See the Safety Preparedness Website
(http://www.sarasota.usf.edu/facilities/SafetyPreparedness.php) for further information.
LECTURE NOTE SALES
In accordance with Chapter 5 of the USF Faculty Handbook (1998), students or other individuals may
not take notes or tape lectures for the purpose of selling said materials. Class notes/tapes are only for the
personal use of each student officially enrolled in the course. You must receive advance permission
from the professor to audio record any lecture. Video recording is not permitted.
OFFICE HOURS
Office hours are as shown on page 1. Students are encouraged to seek individual assistance during office
hours as needed. If a student has a conflict with office hours, a mutually convenient time will be worked
out on an individual basis.
USE OF ELECTRONIC EQUIPMENT
Use of electronic equipment for purposes other than the current topic of class discussion is extremely
disruptive to your fellow students and to me. It also diverts your attention from class. Notebook computers
or tablets may be used to take notes or access lecture materials. They may not be used to access the Internet,
to play games, to work on tasks unrelated to this class, etc. Cell phones may be left in silent mode if it is
imperative that you be reached during class due to an emergency situation. They may not be used to send
text messages or to play games at any time. During an exam, your phone must be turned off, out of sight,
and should not be used for any reason, either inside or outside of the classroom. I reserve the right to
inspect all electronic equipment used in class, as well as to ask that use be discontinued.
CLASS PARTICIPATION AND PROFESSIONALISM
The University does not tolerate behavior that disrupts the learning process. The policy for addressing
academic disruption is included with Academic Dishonesty (see links to catalog and code of conduct
provided in Honor System section). Students are expected to attend class and participate in class
discussion where appropriate and/or when called on. Further, students are expected to conduct themselves
at all times in a professional manner, including regular class attendance, alertness and interest in the class.
Unprofessional behavior includes, but is not limited to, being late for class, talking to other students
excessively, leaving class, sleeping in class, violations of the electronic equipment policy (above), or
engaging in any other behavior that is disruptive or disrespectful to the professor or class. Students will
6
have one free warning and then unprofessional behavior will result in a 10-point deduction from the
student’s total points. Students will be notified if this occurs.
CANVAS/USF EMAIL
Canvas is the official communication for this course. Please check it frequently. Information on how to
use Canvas is available at: http://www.usfsm.edu/infocommons/students.php Students are responsible for
knowing about changes announced on Canvas (this includes during inclement weather or other unforeseen
obstacles which may postpone or cancel our normal class meeting). The instructor reserves the right to
make changes to the course when necessary. Students should set their Canvas preferences to receive an
email when an announcement is posted; however, due to occasional email problems, it is best to check
Canvas at least 3 times per week. I expect every student to have access to their USF email and to check it
regularly. Email is generally the best way to get in touch with me, and I will make every attempt to
answer emails within 24 hours, Monday - Friday.
Accessing Canvas: You must have a USF NetID to access Canvas. Students receive official USF
correspondence and Canvas course information via that address. You can set up your NetID at
https://una.acomp.usf.edu/. After setting up your NetID, you can access Canvas at https://my.usf.edu/. All
grades will be posted on Canvas as soon as possible. Once you are able to access Canvas, you can change
the default e-mail account to any account you wish. It is imperative that you do so if you do not plan to use
your USF mail account. You are responsible for any email I send to you through Canvas. This class
requires the use of the Internet and e-mail. If you do not possess an e-mail account, you should obtain one
from academic computing. To set up an email account online go to: https://una.acomp.usf.edu.
CALCULATORS AND PARTIAL CREDIT
Only non-programmable calculators (basic 4 function, scientific, or financial) may be used during
exams. However, to obtain partial credit on problems you must show all of your supporting
computations. No sharing of calculators is allowed. Calculators that can store equations, formulas,
and/or written text in memory (graphing calculators, etc.) are not allowed during exams or quizzes. Cell
phones, iPods, laptops, or any other electronic device with calculator or formula/text storage functions
are not permitted for students to have or use on exam dates. If you have questions whether something is
allowable, please be sure to check with me in advance. Any attempt to use a type of calculator that is not
allowed will be considered a violation of the academic honesty policy. You are responsible for bringing
an appropriate calculator to all exams.
ATTENDANCE
Students are expected to attend classes regularly and attendance will be taken. Students are responsible for
any material missed. I recommend asking a classmate regarding missed classwork. If you e-mail me, I will
let you know of any special information that was disclosed in class that day; however, I will not re-teach the
information during office hours.
WAYS TO SUCCEED IN THIS COURSE
This is a very difficult course with a large amount of material to cover. The focus of the course is the
chapter learning objectives. The power points, homework, and exams are all focused on the learning
objectives. The exams will emphasize your analytical ability to digest the subject matter. The
homework assignments are to be used as a study aide for you. The solutions will be posted on Canvas
after we go over the homework in class. I strongly urge you to read the chapter and try to do the
homework prior to the class period it’s assigned. This will allow you to ask questions that will help you
understand the material. Your role is to learn the material. My role is to help you do so, not to spoon
7
feed you, but to answer your questions and help make the material understandable. I will try to
concentrate on the most difficult subject matter not all the subject matter in the learning objectives. You
are responsible for all the learning objectives. Class lectures will cover:
•
•
•
•
•
•
The most difficult concepts and homework problems in the chapters’ learning objectives, based
on my opinion.
Any questions you have in regard to topics covered in the learning objectives.
Any questions you have on homework or case assignments.
Other learning objectives as time allows.
Any questions you have on topics not covered in the learning objectives. If time is short I will
answer your questions outside of class time.
Any other accounting topics as time allows. If time is short I will answer your questions outside
of class time.
When asked, “How should I study?” this is my typical response:
I highly recommend that each week you first read the chapter assigned making sure to work through each
example, understanding why they debited this or credited that. Take notes during the in-class lecture. After
class, work the assigned homework, even if at times it is frustrating or you feel you are lost – That’s ok!
You need to continue to train yourself to think analytically which takes practice! If you find you are
struggling with the homework, look back to the examples in the chapter or PowerPoint. We will go over
most of the homework in class the following week. If you have not attempted the homework prior to our
class discussion, you will benefit minimally from merely listening to the answers discussed in class. When
the homework is gone over in class, circle, highlight, or make not of any areas you had trouble with. After
class, go back and re-work any problems with which you had trouble, without using your notes or
homework solutions until you have given an honest effort to solve everything on your own. Prior to the
exam, re-work the homework again, under time pressure (posted homework solutions indicate a time
suggestion), and without notes homework solutions (do check your work afterwards, going back through
any areas you solved incorrectly). Review your notes and PowerPoint slides after each class and again
before the exam, going back to the textbook for any areas you couldn’t explain to another person. Focus on
the learning objectives provided in a handout on Canvas. If you can do all those, you should be well
prepared for the exam.
Lastly, please email me or come to office hours with any difficulties you are having, as soon as they arise
(not a week before the final when you need a 98% on the exam to pass the class. . .).
8
COURSE SCHEDULE
Note: I reserve the right to modify the schedule below if necessary. You are responsible for checking
Canvas for additional assignments and keeping track of the assignments/due dates listed here and on
Canvas. Excel templates for some homework is available on the publisher’s companion website
(http://bcs.wiley.com/he-bcs/Books?action=index&bcsId=6326&itemId=0470587237).
Homework Key:
CE: Codification Exercises
P: Problems
FRP: Financial Reporting
Q: Questions
CA: Concepts for Analysis
Problem
BE: Brief Exercises
FSA: Financial Statement
IFRS: International Reporting
E: Exercises
Analysis Case
Case
Day/Date
T 8/27
T 9/3
T 9/10
Text Chapter and Topic
(read prior to class)
Course Introduction & Syllabus review
Ch 1 – Financial Accounting and Accounting
Standards
Ch 2 – Conceptual Framework for Fin. Accounting
Ch 3 – The Accounting Information System (including
Appendix A, B, and C)
T 9/17
Quiz: Chapters 1 & 2
T 9/24
Ch 4 – Income Statement and Related Information
Note: The section on Comprehensive Income (pg 181)
is no longer current GAAP. Replacement pages have
been posted on Canvas.
Ch 5 – Balance Sheet and Statement of Cash Flows
DUE: AICPA/FICPA/Future Me
Homework
(attempt prior to class)
Ch 1 HWMK
CE: 1
Q: 4, 6, 15, 17, 20, 24, 27
CA: 1, 3, 12, 18
Ch 2 HMWK
Q: 1-9, 12, 18, 19, 21, 28
E: 4, 6, 9
Ch 3 HMWK
Q: 2, 3, 7, 16, 18, 19
E: 1, 5, 7, 10, 12 (omit b1), 18
P: 2 (also prepare closing entries and a
post-closing trial balance)
Ch 4 HMWK
CE: 2
Q: 2, 6, 10, 12, 14, 16, 21, 26, 27, 30
BE: 5, 7, 10
E: 4, 13
P: 3
Extra Practice: P-7
HWMK from Updating Supplement
Q: 34
BE: 11
E: 16
9
Day/Date
T 10/1
T 10/8
T 10/15
Sun
10/20
T 10/22
T 10/29
Sat 11/2
T 11/5
T 11/12
T 11/19
T 11/26
T 12/3
Text Chapter and Topic
(read prior to class)
Homework
(attempt prior to class)
Ch 5 HMWK
CE: 1
Q: 4, 6, 9, 21, 23, 24, 25
E: 1, 3, 7, 10, 12, 13, 18
Extra Practice: E-17, P-2
No Class: Financial Statement Project Due Electronically
Exam I (Ch 3, 4, 5) – No graphing calculators, hats, visible cell phones or course materials.
Bring #2 pencils, eraser, sharpener, and appropriate calculator.
Excel Assignment Due in Canvas no later than 8PM on Sunday 10/20. I will answer all
emailed questions that are received by Friday, 10/18 @ 8PM.
Ch 6 – Accounting and the Time Value of Money
(Omit Learning Objective 9)
Ch 7– Cash & Receivables (including Appendix A)
Ch 6 HMWK
(Omit Learning Objective 7)
Q: 3, 6, 9, 13, 17
E: 2, 6, 8, 9, 12, 18, 19
P: 2
Extra Practice: E- 3, 4, 5; P- 1
Drop Deadline - 5PM
Ch 7 HMWK
CE: 2
Q: 2, 8, 9, 15, 19, 23
BE: 2, 3, 6, 7 (you do not need to
calculate the amount of interest
revenue, but do show the journal
entries), 16
E: 2, 4, 8, 9, 13, 16, 17, 20, 22, 25
P: 3
Extra Practice: E- 8, 9, 12; P- 2
Bank Reconciliation Project Due at the Beginning of Class
Exam II (Ch 6, 7) – No graphing calculators, hats, visible cell phones or course materials.
Bring #2 pencils, eraser, sharpener, and appropriate calculator.
Ch 8– Valuation of Inventories
(Omit Learning Objective 8)
Ch 9 – Inventories: Additional Valuation Issues
Ch 8 HMWK
CE: 3
(Omit Learning Objective 6)
Q: 4, 20
E: 2, 3, 13, 14
P: 6
Extra Practice: E-17, P-4
Ch 9 HMWK
Q: 1, 4, 5, 7, 9, 10, 12, 18
BE: 9
E: 2, 4 (omit a & c), 8, 10, 16, 17
P: 2
ACG 3103 | Fall 2013
10
T 12/10
Final Exam – No graphing calculators, hats, visible cell phones or course materials. Bring #2
pencils, eraser, sharpener, appropriate calculator.
Note: Exam and Course grades will be posted as soon as possible. Make sure your OASIS
grade matches Canvas. You may make an appointment with me if you wish to discuss your
grades or review your final exam.
ACG 3103 | Fall 2013
11