Accounting
West Loop
Business, Financial & Legal Studies
Division Chair: Dr. Marina Grau
Instructor: Michael R. Atkins, CPA
ACNT 2303 - Intermediate Accounting I
CRN 27116
C253 | 6:00 - 8:45 pm| T
3 hour lecture course - 48 hours per semester / 16 weeks
Eagle Online link: https://hccs1.mrooms3.net/login/index.php
WileyPLUS Link: http://edugen.wileyplus.com/edugen/class/cls293180/
Instructor Information:
Instructor:
Office Location:
Office Hours:
Email:
Michael R. Atkins, CPA
West Loop
By appointment
Class - Eagle Online mail
School - michael.atkins@hccs.edu
Office Location and Hours:
Please feel free to contact me through Eagle Online mail. After the course is completed
you also can contact me through HCCS email.
Syllabus Changes:
The syllabus is subject to change. When changes occur the instructor will advise the
students during class time and as an announcement on Eagle Online. It will be the
students responsibility when absent to check with the instructor or students or check
Eagle on Line for announcements.
Intermediate Accounting General Information:
Intermediate Accounting is divided into two (2) courses at Houston Community College
and most other universities, Intermediate Accounting I (ACNT 2303) and Intermediate
Accounting II (ACNT 2304). Issues to be examined in Intermediate I are described in
Course Description below. ACNT 2303 somewhat parallels your pre-requisite course
Accounting 2301 but in greater detail
Course Description:
ACNT 2303 is a critical analysis of generally accepted accounting principles, concepts,
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and theory, underlying preparation of financial statements; emphasis on current theory
and practice; covers the theoretical and practical basis for financial statements, present
value applications, and the theory and practice of accounting for cash, receivables,
inventories, liabilities, long-term investments, depreciable and amortizable property, and
intangible assets.
Prerequisites:
ACCT 2301 (Financial Accounting), ACCT 2302 (Managerial Accounting)
FREQUENT REQUISITES

MATH 0306 (Basic Math Pre-Algebra)

GUST 0342 (9th -11th Grade Reading)
ENGL 0300 or 0347
Program/Discipline Requirements, If Applicable:
1. EXCEL- Students will work in EXCEL following textbook example formats,
labels, and formulas
2. Internet- Students will use HCC webmail, learning web, blackboard, lock-down
browser, and HCC LibLine (24/7 Library)
3. Ethics- Students will develop personal values for ethical behavior
Course Goals:
The primary purpose of Intermediate Accounting I is to provide the students with a
comprehensive and in depth course in financial accounting. The course is designed to
meet the needs of those students who are preparing for a career in accounting.
Academic Discipline/CTE Program Learning Outcomes:
1. Students will be able to read, listen, speak, and write proficiently in preparation for
presentations with clients, accounting firms and compliance work.
2. Students will demonstrate complete understanding of the complete accounting cycle.
3. Students will be able to prepare financial statements and tax returns utilizing
computerized software packages, ie. Turbo Tax, Peachtree, and/or Quick Books.
4. Students will be able to reconcile and verify account balances, audit for internal
control, and prepare financial statements.
Course Student Learning Outcomes (SLO):
1. Students will be able to illustrate time value of money and report, receivables &
inventories
2. Students will understand reporting of depreciable and amortizable property.
3. Students will understand reporting of intangible assets, current liabilities and
contingencies, and long-term liabilities.
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Learning objectives:
Students will be able to illustrate time value of money and report, receivables &
inventories.
1. Students will be able to apply expected cash flows to present value measurement.
2. Students will be able to compare cost flow assumptions used to account for
inventories.
3. Students will be able to determine ending inventory.
4. Students will be able to account for loan impairment.
Students will understand reporting of depreciable and amortizable property.
1. Students will be able to illustrate accounting issues related to valuing plant assets.
2. Students will be able to illustrate accounting issues related to asset impairment.
Students will understand reporting of intangible assets, current liabilities and
contingencies, and long-term liabilities.
1. Students will be able to illustrate accounting issues related to intangible-asset
impairments.
2. Students will be able to account for different types of loss contingencies.
3. Students will be able to account for debt restructuring.
SCANS or Core Curriculum Statement:
The Secretary’s Commission on Achieving Necessary Skills (SCANS) from the U.S.
Department of Labor was asked to examine the demands of the workplace and whether
our students are capable of meeting those demands. Specifically, the Commission was
directed to advise the Secretary on the level of skills required to enter employment. In
carrying out this charge, the Commission was asked to do the following:




Define the skills needed for employment
Propose acceptable levels of proficiency
Suggest effective ways to assess proficiency, and
Develop a dissemination strategy for the nation’s schools, businesses, and homes SCANS
research verifies that what we call workplace know-how defines effective job performance
today. This know-how has two elements: competencies and a foundation. This report
identifies five competencies and a three-part foundation of skills and personal qualities that
lie at the heart of job performance. These eight requirements are essential preparation for all
students, whether they go directly to work or plan further education. Thus, the competencies
and the foundation should be taught and understood in an integrated fashion that reflects the
workplace contexts in which they are applied.
Assignment Schedule:
An assignment schedule is below. This schedule will be followed throughout this course.
Any modifications to this schedule will be announced in class
ACNT 2303 HCC-Fall Semester 2012
See Wiley Plus for Chapter Assessment and Homework
Schedule Due Dates
3
DATE
8/28
DAY CH
T
1
2
9/04
9/11
T
T
9/18
T
9/25
T
10/02
T
10/9
T
3
4
4
5
5
6
6
10/16
T
10/23
T
10/30
T
7
7
8
8
9
9
11/02
11/06
11/13
F
T
T
10
11/20
11/27
T
T
12/04
T
12/09
12/11
12/15
12/16
12/21
Su
T
Sa
Su
F
11
12
13
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TOPIC
Classes Begin
Financial Accounting and Standards
Conceptual Framework Underlying Financial
Accounting
Accounting Information System
Exam Chapter 3
Income Statement and Related Information
Office hours available by appointment
Balance Sheet and Statement of Cash Flows
Accounting and Time Value of Money
Accounting and Time Value of Money
Review for Exam Chapters 4-6
Exam Chapters 4-6
Cash and Receivables
Cash and Receivables
Valuation of Inventories
Valuation of Inventories
Inventory: Additional Valuation Issues
Inventory: Additional Valuation Issues
Review for Exam Chapters 7-9
Last day Withdraw with a "W" @ 4:30 pm
Exam Chapters 7-9
Acquisition and Disposition of Property, Plant
and Equipment
Depreciation, Impairments, and Depletion
Intangible Assets
Current Liabilities
Long Term Liabilities
Review for Final
Official Instruction Ends
Exam on Chapters 10-12 In class
Final Departmental-Comprehensive-Take Home Due
Semester Ends
Grades available on line
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments
and quizzes on or before the due dates.
Accounting is best learned through doing. Therefore, there are always homework
assignments to do. This will require a considerable commitment of time and effort from
you. Your final grade for this course will be based on how well you do in meeting the
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evaluation requirements listed on your assignment schedule and applying the grading
scale which is listed below.
Wiley Plus Exercises:
The Wiley Plus Exercises are the same exercises located in the back of each chapter. The
end of chapter Brief Exercises, Exercises and Problems solutions can be located in a
folder labeled "Chapter Solutions" in Eagle Online.
Wiley Plus Assessments:
The Wiley Plus assessments are multiple choice problems that come from a Wiley test
bank. Each student will get a separate assessment as the problems are randomly
generated from a pool.
Take in consideration that your internet provider may be down or computer problems.
Student Grading Processes:
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
900-1000 points
800 to 899 points
700 to 799 points
600-699 points
0 to 599 points
Evaluation Requirements:
Chapter Homework and
Assessments through Wiley Plus
12 Chapters @ 100 points each
divided by 4 (1200/4= 300 max)
Exam 1 10 % Chapter 3
Exam 2 15 % Chapters 4-6
Exam 3 15 % Chapters 7-9
Exam 4 15 % Chapters 10-12
Final Comprehensive 15 %
Total
300 points
100
150
150
150
150
1,000 points
Assignment Schedule:
Chapter
1
2
3
Assignment
None
None
Multiple Choice/HW
Points
0
0
100
Adjusted Points
0
0
25
5
3
4
5
6
4-6
7
8
9
7-9
10
11
12
10-12
13
14
All
Exam
Multiple Choice/HW
Multiple Choice/HW
Multiple Choice/HW
Exam
Multiple Choice/HW
Multiple Choice/HW
Multiple Choice/HW
Exam
Multiple Choice/HW
Multiple Choice/HW
Multiple Choice/HW
Exam
Multiple Choice/HW
Multiple Choice/HW
Comprehensive Final
Totals
100
100
100
100
150
100
100
100
150
100
100
100
150
100
100
150
1,900
100
25
25
25
150
25
25
25
150
25
25
25
150
25
25
150
1,000
HCC Grading Scale:
A = 100- 90
4 points per semester hour
B = 89 - 80:
3 points per semester hour
C = 79 - 70:
2 points per semester hour
D = 69 - 60:
1 point per semester hour
59 and below = F
0 points per semester hour
FX (Failure due to non-attendance)
0 points per semester hour
IP (In Progress)
0 points per semester hour
W (Withdrawn)
0 points per semester hour
I (Incomplete)
0 points per semester hour
AUD (Audit)
0 points per semester hour
IP (In Progress) is given only in certain developmental courses. The student must reenroll to receive credit. COM (Completed) is given in non-credit and continuing
education courses. To compute grade point average (GPA), divide the total grade points
by the total number of semester hours attempted. The grades "IP," "COM" and "I" do not
affect GPA.
See "Health Science Program/Discipline Requirements" for grading scale
FINAL GRADE OF FX:
Students who stop attending class and do not withdraw themselves prior to the
withdrawal deadline may either be dropped by their professor for excessive absences or
be assigned the final grade of “FX” at the end of the semester. Students who stop
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attending classes will receive a grade of “FX”, compared to an earned grade of “F” which
is due to poor performance. Logging into a DE course without active participation is seen
as non-attending. Student that also fail to complete a minimum of the course work will
also receive an FX.
Please note that HCC will not disperse financial aid funding for students who have never
attended class. Students who receive financial aid but fail to attend class will be reported
to the Department of Education and may have to pay back their aid. A grade of “FX” is
treated exactly the same as a grade of “F” in terms of GPA, probation, suspension, and
satisfactory academic progress
Textbook and Related Material (Required):
Text: Intermediate Accounting 14th Edition with Wiley Plus
by Donald E. Kieso, Jerry J. Weygandt and Terry D. Warfield
Publisher:Wiley and Company
SBN: 9781118088296 Bundled with Wiley Plus Code Loose Leaf
SBN: 9781118088289 Bundled with Wiley Plus Code with a Binder
There are other versions with the Book-See link below
Volume 1 Chapters 1-14 9780470587287 without the Wiley Plus Code
Volume 2 Chapters 15-24
Combo Book of all 24 chapters 978-0-470-58723-2 without the Wiley Plus Code
Combo Book of all 24 chapters Binder Book 978-0-470-91783-1 w/o WP
If you buy or rent a book, you will have to purchase the Wiley Plus code separate
http://www.wiley.com/WileyCDA/WileyTitle/productCd-EHEP001739.html
HCCS Bookstore Information is below
http://hccs.bncollege.com/webapp/wcs/stores/servlet/BNCBHomePage?storeId=1956
1&catalogId=10001&langId=-1


FALL 2012 ACNT 2303 21683
INTERMEDIATE ACCOUNTING BRV W/WILEYPLUS
WileyPlus
This semester we will be using WileyPlus as an additional learning tool and for
testing. With WileyPlus you can buy the book as an ebook and it comes with
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practice tests and quizzes, power point presentations, glossary and many other
learning tools. Also all of you assigned homework and assessments will be located
and taken in Wiley Plus. If you have already purchased your book because you
prefer a hard copy of the book from the book store it should have come with Wiley
Plus code. If you bought your book without the Wiley Plus code, you can still
purchase the access code from Wiley. See Textbook and Related Material above.
Wiley suggests the following method to log in:
Optional log in by class search by locating Houston Community College in Wiley
System:
https://edugen.wiley.com/edugen/secure/index.uni
Students - Get Started
houston comm coll
Select by Course name Intermediate Accounting 2303-2304 Course No. Acnt 2303-2304
or just select by your instructor-Michael Atkins
Direct url link to your Wiley Plus if you already have an account:
http://edugen.wileyplus.com/edugen/class/cls286467/
DO NOT START YOUR WORK IN WILEY PLUS UNTIL 8/27/2012 AS THE
COURSE MAY STILL BE UPDATING BY WILEY PLUS AND INSTRUCTOR
Publishers Website:
http://bcs.wiley.com/he-bcs/Books?action=index&itemId=0470587237&bcsId=6326
HCC Policy Statements
Link: http://www.hccs.edu/hccs/current-students/student-rights-policies-procedures
Americans with Disabilities Act (ADA)-Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision,
hearing, etc.) who needs to arrange reasonable accommodations must contact the
Disability Support Services Office at the beginning of each semester. Professors are
authorized to provide only the accommodations requested by the Disability Support
Services Office.
DE students who are requesting special testing accommodations may choose the most
convenient DSS office for assistance each semester:
District ADA Coordinator – Donna Price – 713.718.5165
Central ADA Counselors – Jaime Torres & Martha Scribner – 713.718.6164
Northeast ADA Counselor- Kim Ingram – 713.718.8420
Northwest ADA Counselor – Mahnaz Kolaini – 713.718.5422
Southeast ADA Counselor – Jette Lott - 713.718.7218
Southwest ADA Counselor – Dr. Becky Hauri – 713.718.7910
Coleman ADA Counselor – Dr. Raj Gupta – 713.718.7631
After student accommodation letters have been approved by the DSS office and
8
submitted to DE Counseling for processing, students will receive an email confirmation
informing them of the Instructional Support Specialist (ISS) assigned to their professor.
Academic Honesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling
course requirements. Penalties and/or disciplinary proceedings may be initiated against a
student accused of scholastic dishonesty. “Scholastic dishonesty” includes, but is not
limited to, cheating on a test, plagiarism, and collusion. Anyone caught cheating will be
given an F on that assignment and possibly an F in the course. A report on the incident
will also be submitted to all appropriate school officials.
A student who is academically dishonest is, by definition, not showing that the
coursework has been learned, and that student is claiming an advantage not available to
other students. The instructor is responsible for measuring each student's individual
achievements and also for ensuring that all students compete on a level playing field.
Thus, in our system, the instructor has teaching, grading, and enforcement roles. You are
expected to be familiar with the University's Policy on Academic Honesty, found in the
catalog. What that means is: If you are charged with an offense, pleading ignorance of the
rules will not help you. Students are responsible for conducting themselves with honor
and integrity in fulfilling course requirements. Penalties and/or disciplinary proceedings
may be initiated by College System officials against a student accused of scholastic
dishonesty. “Scholastic dishonesty”: includes, but is not limited to, cheating on a test,
plagiarism, and collusion.
Cheating on a test includes:





Copying from another students’ test paper;
Using materials not authorized by the person giving the test;
Collaborating with another student during a test without authorization;
Knowingly using, buying, selling, stealing, transporting, or soliciting in whole or
part the contents of a test that has not been administered;
Bribing another person to obtain a test that is to be administered.
Plagiarism means the appropriation of another’s work and the unacknowledged
incorporation of that work in one’s own written work offered for credit.
Collusion mean the unauthorized collaboration with another person in preparing written
work offered for credit. Possible punishments for academic dishonesty may include a
grade of 0 or F in the particular assignment, failure in the course, and/or recommendation
for probation or dismissal from the College System. (See the Student Handbook)
Attendance:
It is important that you LOG INTO THIS COURSE IN EAGLE ON LINE and in
attendance in Class by September 10, 2012 because we are obligated to report
attendance to the registrar's office by that date. If you have not logged in to Eagle
9
on Line and attended class by September 10, 2012 by 6:00 am, you will have been
considered as never attending and the registrar's office will drop you from this
course.
It is important that you come to class! Attending class regularly is the best way to succeed
in this class. Research has shown that the single most important factor in student success
is attendance. Simply put, going to class greatly increases your ability to succeed. You are
expected to attend all lecture and labs regularly. You are responsible for materials
covered during your absences. Class attendance is checked daily. Although it is your
responsibility to drop a course for nonattendance, the instructor has the authority to drop
you for excessive absences.
If you are not attending class, you are not learning the information. The six hours of class
time would include any total classes missed or for excessive tardiness or leaving class
early. Therefore students are expected to attend classes on a regular basis and to be
punctual. If a student has excessive absences, the instructor may withdraw the student
from the class. A student may be dropped from any course for excessive absences after
the student has accumulated absences of 12.5 % of the hours of instructions. For example,
in a 3 credit hour lecture class meeting 3 hours per week, a student may be dropped after
6 hours of absence. Students are responsible for all work, assignments, and material
discussed in class, whether the student is present or absent. A student in a Hybrid class
may be dropped after 3 hours of absence in a 3 credit course.
A tardy will be counted as an absence. At the instructor’s discretion once roll is
taken and the lecture is to begin, request that students do not enter the class room
and if necessary close the class room door and post a note requesting that students
not enter since the class is in session. Tardies are disruptive to the instructor and
the other students.
You may decide NOT to come to class for whatever reason. As an adult making the
decision not to attend, you do not have to notify the instructor prior to missing a class.
However, if this happens too many times, you may suddenly find that you have “lost” the
class.
Poor attendance records tend to correlate with poor grades. If you miss any class,
including the first week, you are responsible for all material missed. It is a good idea to
find a friend or a buddy in class who would be willing to share class notes or discussion
or be able to hand in paper if you unavoidably miss a class.
Attendance is necessary for a student to achieve the objectives in this class.
Drops and Withdrawals: HCC Course Withdrawal Policy:
Beginning Fall 2007, the State of Texas imposes penalties on students who drop courses
excessively. Students are limited to no more than SIX total course withdrawals
throughout their educational career at a Texas public college or university.
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To help you avoid having to drop/withdraw from any class, contact your DE professor
regarding your academic performance. You may also want to contact your DE counselor
to learn about helpful HCC resources (e.g. online tutoring, child care, financial aid, job
placement, etc.). HCC has instituted an Early Alert process by which your professor may
“alert” you and DE counselors that you might fail a class because of excessive absences
and/or poor academic performance.
 Students should check HCC’s Academic Calendar by Term for
drop/withdrawal dates and deadlines.
 If a student decides to drop or withdraw from a class upon careful review of
other options, the student can drop online prior to the deadline through
their HCC Student Service Center:
https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG
Classes of other duration (mini-term, flex-entry, 8-weeks, etc.) may have different final
withdrawal deadlines. Please contact the HCC Registrar’s Office at 713.718.8500 to
determine mini-term class withdrawal deadlines. .
If you feel that you cannot complete this course, you will need to withdraw from the
course prior to the final date of withdrawal. Effective July 26, 2010, students will be
able to withdraw one or more of their classes online. While it is still advisable that
students receive good counsel from instructional and counseling faculty prior to dropping
one or more classes, students will no longer be required to “see” someone before they will
be allowed to drop. They will be provided information related to the implications and
possible consequences of dropping their courses. The following will occur when a
student selects the “drop” option during an enrollment request:
(1) Students will be required to select a drop reason in order to complete the
withdrawal request (the drop reason will cue whether the dropped course will
count toward the 6 drop rule or not).
(2) Students will be invited to click on several links to learn more of the implications
of dropping on the 6 drop rule, on veterans, on financial aid, and on international
students.
(3) Students will be required to acknowledge the implications of withdrawing from a
class.
Before you withdraw from your course; please take the time to meet with the
instructor or counselor to discuss why you feel it is necessary to do so. The
instructor or counselor may be able to provide you with suggestions that would
enable you to complete the course. You must withdraw PRIOR to the withdrawal
deadline to receive a “W” on your transcript. If you do not withdraw before the
deadline, you will receive the grade that you have earned to date. Zeros averaged in for
required assignments/tests not submitted will lower your semester average significantly,
most likely resulting in a failing grade (“F”).
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The final withdrawal deadline for regular term classes is November 2, 2012 at
4:30pm. (Revised) Classes of other duration (mini-term, flex-entry, 8-weeks, etc.) may
have different final withdrawal deadlines. Please visit the online registration calendars or
contact the HCC Registrar’s Office to determine class withdrawal deadlines
International Students: Receiving a W in a course may affect the status of your student
visa. Once a W is given for the course, it will not be changed to an F because of visa
considerations.
Early Alert:
HCC has instituted an Early Alert process by which your professor may “alert” you and
DE counselors that you might fail a class because of excessive absences and/or poor
academic performance. A counselor will then reach out to you to discuss your progress
and offer any relevant resources. This initiative is designed to provide students with
support services and resources to assist them in successfully completing their course.
Repeat Course Fee:
The State of Texas encourages students to complete college without having to repeat
failed classes. To increase student success, students who repeat the same course more
than twice, are required to pay extra tuition. The purpose of this extra tuition fee is to
encourage students to pass their courses and to graduate. Effective fall 2006, HCC will
charge a higher tuition rate to students registering the third or subsequent time for a
course. If you are considering course withdrawal because you are not earning passing
grades, confer with your instructor/counselor as early as possible about your study habits,
reading and writing homework, test taking skills, attendance, course participation, and
opportunities for tutoring or other assistance that might be available.
Incompletes:
It is my policy not to give a grade of “I” (incomplete).
HCC Student Services Information
Link:
http://www.hccs.edu/hcc/System%20Home/Departments/Student_Handbook/student_polic
ies.pdf
Classroom Behavior:
As your instructor and as a student in this class, it is our shared responsibility to
develop and maintain a positive learning environment for everyone. Your
instructor takes this responsibility very seriously and will inform members of the
class if their behavior makes it difficult for him/her to carry out this task. As a
fellow learner, you are asked to respect the learning needs of your classmates and
assist your instructor to achieve this critical goal.
Use of Camera and/or Recording Devices:
As a student active in the learning community of this course, it is your responsibility to be
respectful of the learning atmosphere in your classroom. To show respect of your fellow
12
students and instructor, you will turn off your phone and other electronic devices, and will
not use these devices in the classroom unless you receive permission from the instructor.
Use of recording devices, including camera phones and tape recorders, is prohibited in
classrooms, laboratories, faculty offices, and other locations where instruction, tutoring,
or testing occurs. Students with disabilities who need to use a recording device as a
reasonable accommodation should contact the Office for Students with Disabilities for
information regarding reasonable accommodations.
INTERNATIONAL STUDENTS
Please contact the International Student Office at 713-718-8520 if you have additional
questions about your visa status.
Instructor Requirements:
As your Instructor, it is my responsibility to:
 Provide the grading scale and detailed grading formula explaining how student
grades are to be derived
 Facilitate an effective learning environment through class activities, discussions,
and lectures
 Description of any special projects or assignments
 Inform students of policies such as attendance, withdrawal, tardiness and make up
 Provide the course outline and class calendar which will include a description of
any special projects or assignments
 Arrange to meet with individual students before and after class as required
To be successful in this class, it is the student’s responsibility to:
 Attend class and participate in class discussions and activities
 Read and comprehend the textbook
 Complete the required assignments and exams
 Ask for help when there is a question or problem
 Keep copies of homework, projects, instructions, emails including this syllabus
LIBRARY RESOURCES:
As a DE student you have the same access to first-rate information resources that the
HCC Libraries make available to all HCC students. A special website pulls together all
the tools DE students will need to get their research rolling. Visit Library Resources
specifically for Distance Education students.
Library services are available throughout HCC. Through a daily library delivery service
and a listing of all materials belonging to HCC libraries, books may be requested from
and delivered to any campus library. HCC also has cooperative borrowing agreements
with the University of Houston libraries and provides a copy of the Houston Public
library catalog at each library. These arrangements provide students with access to over 4
million volumes.
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Special services provided by the library system include photocopying facilities;
specialized equipment for disabled students; group and personalized instruction in library
use, including a self-instructional media program to orient students to the use of the
HCCS libraries; a “term paper” workshop; and online bibliographic search services.
EGLS3 -- Evaluation for Greater Learning Student Survey System:
At Houston Community College, professors believe that thoughtful student feedback is
necessary to improve teaching and learning. During a designated time near the end of
the term, you will be asked to answer a short online survey of research-based questions
related to instruction. The anonymous results of the survey will be made available to
your professors and department chairs for continual improvement of instruction. Look
for the survey as part of the Houston Community College Student System online near
the end of the term.
.
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