ACCOUNTING2121YARBROUGH PAGE1OF10 SPRING2014SYLLABUS

PRINCIPLESOFACCOUNTINGI
ACCT2121Spring2014
KathrynYarbrough

Office: Friday267
OfficePhone: (704)6877593
Fax: (704)6871382
Email: skyarbro@uncc.edu(emailisthepreferredwaytoreachmeasIcheckemaildailyPleaseindicate
your class section in the title, and please only use UNCC email. I generally
dontrespondtostudentemailssentfromnonUNCCaddresses.)
WebAddress: http://belkcollegeofbusiness.uncc.edu/skyarbro

Ifallthestudentswhosleptthroughlectureswerelaidendtoend,theydbealotmorecomfortable.
~ Anonymous
Definitionofacollegeprofessor:someonewhotalksinotherpeople'ssleep.
~ W. H. Auden

WelcometoACCT2121,FinancialAccountingatUNCCharlotte!Ihopeyouwillfindthiscoursetobeoneofyourbest
learning (not sleeping) experiences at UNCC. Im looking forward to getting to know each of you this semester and
helpingyousucceedinthiscourse,intheUniversity,andinyourcareer.

Keep in mind that your primary goal in this course is to enhance your professional career. Dont approach the course
materialasifyouronlygoalistoperformwellonexams.Youshouldmakeeveryefforttoattendclass.Ifyouskipclass,
you will find yourself continually struggling to catch up. The best thing to do is plan ahead and budget your time
appropriatelysoyoucankeepupineveryclass.

CourseDescription
Fundamental accounting principles with emphasis on the use of financial accounting data and the analysis of financial
statements.Prerequisite:sophomorestandingorconsentofdepartment.

CourseObjectives
The primary objective of the first year of accounting (Principles of Accounting I and II) is for students to learn about
accounting as an information development and communication function that supports decision making by investors,
loan officers, managers, government agencies, and any party that bases its decisions on accounting information. Upon
completionofthefirstyearofaccounting,youwill:

1. have a better understanding of basic business activities in the service sector, merchandising sector and
manufacturingsector,
2. understand the purpose of accounting and the uses and limitations of accounting information in making
investmentaswellasbusinessdecisions,
3. possess enhanced analytical, communication, interpersonal, and criticalthinking skills for success in the world
ofbusiness,
4. increasetheawarenessoftheimportanceofinformationtechnologywithregardtofinancialinformation,and
5. understandtheglobalperspectiveofaccountingandbusiness.

GeneralExpectations
Donotunderestimate the difficultyofthiscourse. Manystudents strugglewithaccounting.Ihopeyouwonthavetoo
muchtroublewiththematerial.Ifyoudo,herearesomesuggestions:
1. Studythematerialinadvanceofclasscoverage.Classtimeshouldbeusedtoreinforcewhatyouhavealready
learnedandtoseekfurtherexplanationfromtheinstructor.
ACCOUNTING2121YARBROUGH PAGE2OF10 SPRING2014SYLLABUS
2. Dohomeworkinadvance.Strugglingwiththematerialisexpectedandisanaturalpartofthelearningprocess
inthiscourse.
3. Donothesitatetoaskquestionsinclassandparticipateinclassdiscussion.
4. Persistinyourattempttounderstandthematerialandgethelpimmediatelyifyouexperienceanydifficulty.
5. Practice, practice and more practice. You cannot read accounting. The only way to learn accounting is to
spendhours(manyhours)completingproblemsandexercises.
6. Gototutoring!Wellhavemultipletutoringopportunitiesavailable.Informationandscheduleswillbepostedin
Moodle.
7. Use the forums. Ive set up a general forum and a forum for each chapter in Moodle. Thats the best place for you
to interact with your fellow students. Its fine to ask questions about homework (not quizzes). Its a good way to
set up study groups. I have 4 sections that are all combined in Moodle, so youll be able to connect with all of my
students. Theyre often onYoucancreateorrespondtoanythread.Thethreadtitleshouldincludetheproblem
#.Illaskyoutoberespectfulofyourfellowstudents.Youcanaskforassistancewithhomework,butyoucant
giveorreceivetheactualanswers.Anydiscussionofanonlinequizbeforeitsduedatewillresultinagradeof
zeroforanyoneparticipatinginthediscussion.Similarly,noexamquestionsaretobesharedwithanyone!

EmailEtiquette
Emailismypreferredmeansofcommunication(otherthanfacetoface).Inallemailstoanyprofessor,userealwords,
proper capitalization, correct grammar and punctuation. Begin the email with a proper salutation such as Professor
YarbroughorDearProfessor.EmailsbeginningwithHeyorHeyProfessorwontberespondedto.Exceptforvery
unusualcircumstances,Icheckemaildaily,andtrytoanswerallstudentemailwithin24hours.IfIdontrespondwithin
thattime,pleasesendtheemailagain.

Textbook&CourseResources
Youarerequiredtopurchase:
1. NXTclickerbyTurningTechnologies
2. WileyPLUS (includes the electronic version of the text and software through which you will submit your
homework);
3. atextbook(maybetheelectronicversion,ahardcoverversion,orabinderreadyversion)
FinancialAccounting,7e,byKimmel,Weygandt,andKieso(Wiley&Sons,publisher)
The publisher has made the following "bundle" available to you at a greatly reduced cost it is available at the UNCC
bookstoreandatGray's:
Binderready(looseleaf)book+WileyPLUSISBN9781118759783 HIGHLYRECOMMENDED

Alternatively,youwillneedtopurchaseWileyPLUSseparatelyifyouprefertoeither
(a)purchaseaneworausedhardcovercopy;or
(b)useonlytheincludedonlinetext:

Note: Purchasing only WileyPLUS is an acceptable option but we often work problems in class & it's tough to follow
what's going on unless you have the text with you. The binderready version enables you to bring just the relevant
chapterstoclass.Thebundleisaboutthesamepriceastheelectronicversionbyitself.

ToregisterforWileyPLUS,gotothisURL:
http://edugen.wileyplus.com/edugen/class/cls372405/
and click Register. The publisher is giving us a 14day grace period, so if you dont have the funds for the book
immediately, go ahead and register for WileyPlus. You can pay for it within 14 days, or you can buy the bundle
(recommended!)andusethecodethatcomeswiththebundle.Thatwayyoucangoaheadandstartonyourhomework
beforethesemesterstarts.Youwillhaveassignmentsdueondayone.

Repeatcustomers:Ifyoupurchasedacodelastfallandhavedecidedtotakethecourseagainthissemester,yourcode
ACCOUNTING2121YARBROUGH PAGE3OF10 SPRING2014SYLLABUS
fromlastsemesterwillwork.Loginusingthelinkabove.

LectureHandouts
Lecture handouts for each chapter will be posted in Moodle by the night prior to the lecture (at the latest). It is your
responsibilitytoprinttheseandbringthemtoclass.

WhatsDue?
AssignmentswillbepostedinMoodle.

Homework
Timely completion of homework assignments is CRITICAL to your success in the course. Most homework will be
completed using WileyPLUS, through which you will receive immediate feedback as to whether the assignment was
completed correctly. There are multiple WileyPLUS assignments per chapter. That doesnt mean you have more
homeworkoverall.Itsjustdividedintoshorterassignments.SomehomeworkmaybesubmittedviaMoodle.Itisyour
responsibilitytoknowtheduedateforhomeworkassignmentsthroughoutthesemester.(Illpostassignmentdatesin
Moodle. You can also check Wiley for due dates for homework and quizzes. I might be a little optimistic in assigning
homeworkduedates.IcanalwayspushanassignmentbackifIfeelyourenotreadyforit.)

Please be aware that you will have homework on material BEFORE we discuss it in class. Ive tried this for the past
couple of semesters, and have found it to be very effective. That allows more class time for working problems. If you
dontdotheadvancedpreparationforclass,youwillfinditverydifficulttokeepup.

Itsbesttoprintthehomeworkassignmentsandworkthemoutonpaper,thensubmittheminWileyPLUS.Youshould
printtheanswerssothatyoucanstudytheproblemslater.

Some homework may be submitted on paper. Late homework will be accepted up to the drop/add date. After that,
you will receive a 50% penalty if you submit your homework late. No homework assignments will be dropped in
calculatingyourhomeworkgrade.

TheresanewtoolinWileyPLUScalledOrion.Imnotgoingtomakeitmandatory;however,itseemstobeaverygood
study tool, especially for vocabulary and general concepts. Im not going to spend a lot of class time on concepts that
youcanreadonyourown.Weregoingtospendmostofourtimeworkingproblems.Orionshouldbeabletohelpyou
withthingsthatwedontdirectlydiscussinclass.Orionisagoodtoolforyoutousetoprepareforaclasssoyoullbe
familiarwiththematerial.

Quizzes
Short quizzes will be given throughout the semester, generally after the chapters lecture. Most quizzes will be
administeredviaMoodleorWileyPLUS.Thequizzeswillconsistofmultiplechoicequestionssimilartothosethatwillbe
encountered on exams, and/or short exercises or problems. Late takehome or online quizzes wont be accepted.
Moodle quizzes will require that you use a lockdown tool in your browser. (This tool isnt available in Mozilla. Youll
needtouseInternetExplorer.)ThisissometimesanissuewhenyoureusingalaptopwithaWiFiconnection.Istrongly
recommendthatyoutakeyourquizzesonaschoolcomputer(notyourlaptop)inalabthathastechnicalassistance.We
havecomputerlabsavailable24/7.Acomputercrashonanycomputerotherthanoneinoneofthelabswillnotbea
validreasonforallowingyoutoretakeaquiz.

Quizzes may also be administered using clickers. You must be in class to receive credit for a quiz question. You may
notsubmitanswersforanotherstudentoraskanotherstudenttosubmitanswersforyou.Violationofthispolicyisan
infractionoftheCodeofAcademicIntegrityandWILLbeprosecuted.Itisyourresponsibilitytoremembertobringyour
clickertoclass.

Ifaquizisgivenduringyourregularclassperiod,pleaseremainforthedurationofthequiz.Violationofthispolicywill
ACCOUNTING2121YARBROUGH PAGE4OF10 SPRING2014SYLLABUS
resultinyourreceivingazerofortheparticularquiz.Makeupquizzeswontbegiven.

Clickers
Wellbeusingclickersthissemester.Clickerquestionswillbeaskedrandomlythroughouteachclasssession.Imsorry,
butIwontbeabletogiveyoucreditforclickerquestionsifyouforgettobringyourclicker.Pleasebeawarethatitsa
violationofthecodeofacademicintegrityforyoutosubmitanswerstoclickerquestionsforsomeoneelseortoask
someoneelsetosubmitanswerstoclickerquestionsforyouandthiswillbeprosecuted.Itslikeaskingsomeoneto
takeaquizforyou.Iusuallydropsomepointsoffthedenominatorincalculatingclickerpointsearnedtoallowforaday
thatyoujustcouldntgettoclass.ItsalsoaviolationofthecodetocollaboratewithanotherstudentonquestionsthatI
tellyoutodoonyourown.Youllbeabletoworktogethertoanswersomequestions.Illbeveryclearonwhetheryou
canworktogether.UnlessItellyouitsOKtoworktogether,answerquestionsonyourown.Illtakeyourclickersaway
fromyouifyouworktogetherwhenyouresupposedtoworkonyourown.

Attendance
Research shows that students who attend class regularly perform better on exams. One can assume, therefore, that
thereisanegativerelationshipbetweenskippingclassandgrades.(Studentswhoskipclassfrequentlywilllikely make
lower exam and course grades.) In my experience, there is no attendancetaking method that cannot be cracked by
studentsthatareintentuponcuttingclasses.Therefore,Iwillnotbeexpendingscarceresourcesinafutileattempt to
gatheraccurateattendancerecords.

So heres my policy: Youre expected to attend, to arrive on time and to stay the entire class period. No points are
explicitlyaddedforattendancenorsubtractedforabsences;however,youcanexpectclickerquestionseachclass,and
youwontbeabletomakeupanyclickerpoints.Youwontbeabletomakeupaninclassquizunlessyoureawayona
required schoolsponsored event. You will be responsible for all information and materials presented in class, and you
areexpectedtoobtainclassnotesorassignmentsfromotherstudentsintheclass.Inotherwords,yourprimarysource
of information is the classroom. If something is announced in class, I am under no obligation to also post that
information online or notify the class via email. You will find options for emailing classmates under the 49er Express
linkforthiscourse.IhavealsosetupforumsinMoodlewhereyoucancontactyourclassmates.PleasedoNOTemail
metosay,IcutyourclasstodayDidImissanything?SinceIwontbekeepingattendancerecords,youdontneedto
notify me when you will be missing class for doctor appointments, court dates, or any other reason. Any extra credit
opportunitiesofferedinclasscannotbemadeup.

ClassroomConduct
Youreonthepathtobecomingprofessionals.Appropriateclassroometiquetteandconductareexpected.Iknowthat
the following is a whole laundry list that most of you dont need. Its for the few folks that do need it. Here are some
basicconductDOsandDONTs:
DO come to class with your textbook, handout and/or notebook paper, something to write with, and a basic
calculator.
Cellphones,beepersandotherelectronicdevicesmustbeturnedoff.(Ifyoureexpectingalifeordeathphonecall,
pleaseletmeknowbeforethestartofclass,andpleaseputyourringeronvibrate.)Ifyouviolatethispolicy,Illtake
yourphonefromyouandtakeverygoodcareofitforyouuntiltheendofclass.
Itsfinetobringyourlaptoportablettoclasstotakenotes,butyoushouldntbeusingittoemail,tweet,checkout
the latest scores, update your Facebook status, complete homework for other classes, or any other noncourse
relatedpursuit.Ifyoufindthatyouwouldratherdothatthanpayattentiontotheclass,thenitisbetterforyouand
everyoneelsejustnottoattend.Shouldyouusechoosetouseyourdeviceforanythingotherthanwhatweredoing
inclass,Illaskyoutoputitaway,andyouwontbeabletobringittoclassfortherestofthesemester.
Disruptiveand/ordisrespectfulbehavior(i.e.,sleepingduringclassforexample)isnotallowed.Pleaserefrainfrom
anybehaviorthatmaybedistractingorannoyingtomeortoyourclassmates.Thisincludeschattingduringlectures.
Pleasedontreadbooksinclassthatdontpertaintothesubjectmatterwerediscussing.
Tobaccoproductsofanykindarenotallowedinclass.IcantbelieveIneedtosaythis,butthisprohibitionincludes
snuff,chewingtobacco,andspitbottles.
ACCOUNTING2121YARBROUGH PAGE5OF10 SPRING2014SYLLABUS
Disrespectfuland/orvulgarlanguage(includingonclothing)isnotallowed.
PromptnessisimportantandisanexpectedqualityofsuccessfulindividualsatUNCC.Studentsarrivinglatetoclass
tendtodisruptotherstudents,sopleasebeprompt.
Unless its an emergency, please do not leave class before its over. Leaving class early is distracting and
discourteous to other students and to me. If you know that youre going to have to leave early, please be kind
enough to let me know that you will need to leave early, and choose a seat near the exit. Otherwise, please dont
disruptyourclassmatesbyleavingbeforeclassisover.
Its fine to bring a drink and candy bar or some cookies to class. (Nutter Butters and a Coke are a good choice.)
Thatsthelimit.Pleasedontbringamealespeciallyamealthatsmellsgood.Therestofusareprobablyhungry,
too.Anotherguidelineistonotbringanythingthatneedsautensil(likeaforkoraspoon)toeat.Pleaseeatmeals
outsidetheroombeforeyoucometoclass.Thisisnttheentirelist,butitgivesyouanidea:nosoup,sandwiches,
fries (especially fries they smell sooo good!), salad, yoghurt, ice cream, or anything that requires a knife, fork or
spoon.Thelimitiscrackersandacoke.Period.Endofsentence.
Pleasetakesnackandbiologybreakspriortoclass.Ifyoudecidetotakeanonemergencybreak,takeyourbooks
withyouanddontreturn.Comeon,folks!Itsonlyanhourandfifteenminuteclass!Itsdisruptiveforstudentsto
comeandgo.(Pleaseletmeknowifthereisavalidreasonforabreak.)

Iwillaskyoutoleavetheclassroomforinappropriateorannoyingconduct.
Honestly,folksdontyouthinkthesepoliciesarereasonable?

Inappropriatebehaviorwillresultinagradereduction,solelyatmydiscretion.
Seriousorrepeatedinappropriatebehaviormayresultinyourbeingdismissedfromthecourse,withapotentialgrade
ofFinthecourse.Dependingontheseverityofthebehavior,youmaybeineligibletoreceiveadegreeintheBelk
College.YoumightalsobesubjecttofurtherdisciplinaryactionfromtheUniversity,includingexpulsion.

Calculators
Youshouldbringtoeachclassabasic,fourfunctioncalculator.Youwillneeditforclassexercisesandexams.Onlyfour
functioncalculatorswillbeallowedduringexams.Sinceyourcellphonesshouldbeturnedoffinclass,youshouldbring
a calculator with you. I strongly urge you to purchase 2 calculators and have both of them with you. These calculators
areinexpensive(getthematoneoftheDollarstores)andhaveatendencytofailattheworstpossibletimes(duringan
exam),soitpaystohaveabackupcalculatorhandy.

Tutoring
Individualtutoring(byappointment)isprovidedatnocostatTheUniversityCenterforAcademicExcellenceinFretwell.
Contact UCAE (Fretwell 318K 7046872163) for an appointment. You can also login online to sign up for a tutoring
appointment.Gotowww.ucae.uncc.eduandclickonTutorialServices.

Smallgrouptutoringsessions(SupplementalInstruction)willbeprovidedatnocost.Noappointmentsarenecessaryfor
thesesessions.IllpostthescheduleassoonasIgetit.

MastersofAccountancystudentswillholdregularstudysessions.Illpostthatschedule.

BetaAlphaPsi,theAccountingandFinancehonorsociety,willprovidetutoringjustpriortoexams.Illpostaschedule.

StudyGroups
Studygroupsareveryuseful,especiallyifyougettogetherwithsomeonewhounderstandsthematerialbetterthanyou
do.Ifyouwanttoformagroupandreallydontknowtheotherstudents,youcanuseoneoftheforumsinMoodleto
contactotherfolks.Youcanreservesmallroomsinthelibraryforgroupstudy.

ACCOUNTING2121YARBROUGH PAGE6OF10 SPRING2014SYLLABUS

GradingPolicy
Yourgradewillbedeterminedbasedonyouraccomplishmentinthefollowingareas:
Threemidtermexaminations(100pointseach) 300points
Comprehensivefinalexam 200points
WileyPLUShomework 50points
Quizzesandotherassignments 100points
Clickerpoints 50points
Total 700points

Thefollowinggradingscalewillbeused:

NumericalGrade LetterGrade
630.0+totalpoints A
560.0629.99totalpoints B
490.0559.99totalpoints C
420.0489.99totalpoints D
Below420.0totalpoints F

Notethatthedeterminationofyourfinalcoursegradewillbebasedonthetotalamountofpointsyouearnandnotby
the percentage of the points you earn to the total amount of points available. For example, if you earn a total of 550
totalpoints,yourcoursegradeisaC.

Itsyourresponsibilitytokeeptrackofyourgrades.

TheWileyPLUSgrade(50pointsmaximum)willbedeterminedasfollows:

=
1,200
earned Points
x 50 Grade Homework Online Wiley

Clickerpoints(50pointsmaximum)willbedeterminedasfollows:

=
available Points
earned Points
x 50 Points Clicker
I will drop some points from the denominator (points available) for clickers to allow for your missing a class or a few
questions.

TheQuizgrade(100pointsmaximum)willbedeterminedasfollows:

=
available Points
earned Points
x 100 Grade Quiz

Eachquizwillbeworth100points.Youwillbeabletodropthelowestquizgrade.

Your semester grade for this course will be determined by the total number of points you earn on exams, quizzes,
clickers, and homework assignments during the semester period. Factors and circumstances other than your total
pointswillnotbeconsidered.Thisincludes,butisnotlimitedto,factorssuchasneed(e.g.,ifyouneedaBorbetterto
keep a scholarship or to graduate, then you must earn at least enough points to receive a B), effort (while effort and
exam scores tend to be highly correlated, your grade in this course will be based on your exam scores, not on the
number of hours you spend studying), the number of hours per week you work, number of courses youre taking this
semester, prior coursework or work experience related to accounting, etc. (i.e., all students will be graded similarly,
regardless of current employment status, course load, and prior accountingrelated employment or coursework). In
addition, students with disabilities will be graded in the same manner as all other students; however, students with
ACCOUNTING2121YARBROUGH PAGE7OF10 SPRING2014SYLLABUS
disabilities may request reasonable accommodation of their disabilities as discussed elsewhere in this syllabus. Finally,
please note there will be no extra credit work available, and exams are not curved. Do not ask me to grade you
differentlythanotherstudentsortoraiseyourendofsemestergradeitwillnothappen.

(PortionsofthefollowingparagrapharefromtheUniversitysPoliciesandProceduresforAppealsofFinalCourse
Grades;formoreinformation,seehttp://legal.uncc.edu/policies/GradeAppeal.html):

Determination of final course grades and policies and procedures regarding grades is the responsibility of faculty, not
students. Thus, the grading policies, procedures, and scales in your courses at UNC Charlotte are not open to debate,
negotiation, or appeal. It is inappropriate for a student to contact a faculty member at the end of the semester in an
attempttoinfluencethefacultymembersdeterminationoffinalcoursegrades.Thisincludes,butisnotlimitedto,asking
thefacultymembertoraisethestudentsgradeforanyreason.However,ifyoubelieveyourfinalcoursegradeassigned
bytheinstructorwastheresultofaclearandmaterialmistakeincalculatingorrecordinggrades,youshouldcontactthe
instructor, who will explain how the grade was determined. Your inquiry to the instructor should occur as soon as
possible after the formal grade report is received. If you are unable to resolve the grievance through consultation with
the instructor, a written request for review of the course grade may be submitted to the Chair of the Department in
which the course was taught. Requests for review must be submitted within the first four weeks of the next regular
academicsemester.

Examinations
Theexamscheduleisasfollows:

Exam1 Tuesday,February11(inclass)(chapters1,2,3&4)
Exam2 Tuesday,March18(inclass)(chapters5,6,partof7,&8)
Exam3 Tuesday,April15(inclass)(chapters9,10,11,
Final Exam
Thursday, May 1 (8:00 am 11:00 am)
Fretwell 100
(chapter12+comprehensivematerialfromearlier11chapters)

Examswillgenerallybeinmultiplechoiceformat.

Itsyourresponsibilitytomakearrangementstotaketheexamsatthedesignatedtimes.Makeupexaminationswillbe
given only for documented exceptions. These exceptions are at my discretion. An unexcused absence from an
examination will result in a grade of zero for that examination. There are only three acceptable excuses for missing an
exam: personal illness, death in the immediate family and required school functions. Students with a conflicting
required school function must furnish documentation prior to the exam. Other excuses must be appropriately
documented and presented to me within 24 hours of the missed midterm exam. If you miss the last exam, you must
submitadocumentedexcusetomewithin24hoursoftheexam.

Adocumentedillnessrequiresanofficialsignedstatementfromadoctororemergencyroomstatingthatyouwereseen
onorshortlybeforetheexamdate,andthatyouwereunabletotaketheexamwhenscheduled.Astatementclearing
youtoreturntoclassesisntacceptable.Thestatementmustclearlystatethatyouwereunabletoattendclasstheday
oftheexam.

Be aware that makeup exams tend to be more difficult than the original, so you should make every effort to take the
examsattheirscheduledtimes. Makeupexamsaregenerallyshortanswer,notmultiplechoice.

Pleasecontactmeviaemailifyouhaveanemergency!Ifyouknowinadvancethatitisunavoidableforyoutotakeyour
examasscheduled(foroneoftheabovereasonsonly),pleaseadvisemeassoonasyoubecomeawareoftheconflictso
that alternate arrangements can be made. Please be aware that, since the exams are scheduled far in advance, work
conflictswontbeconsidered,asyoushouldhavetimetomakearrangementswithyouremployerwellinadvanceofthe
ACCOUNTING2121YARBROUGH PAGE8OF10 SPRING2014SYLLABUS
examdates.Pleasealsobeawarethatfamilyvacationsorothersocialactivitieswillnotbeconsideredasvalidconflicts.

ConductduringanExamination
Youre expected to respect each other at all times. Please behave appropriately during an examination. Refrain from
displaying behaviors that may be annoying to other students. Keep your focus on your test booklet. If you wear a hat
with a brim, you will be asked to either take it off or to turn it backward! You will be required to leave all of your
belongings(includingpursesandbookbags)inthefrontoftheroom.(Itsagoodideatonotbringanythingvaluableon
examday.)

Ifyourelatetoclassonanexamdayandanystudentshavefinishedtheexamandalreadylefttheclassroom,youwill
notbeallowedtotaketheexam.

Youmay,ofcourse,leaveclassafteryoufinishandturninyourexam.However,youmaynotleaveduringtheexamand
thencomebacktofinishit.Onceyouleavetheclassroom,thatsityourefinishedwiththeexamsoitmightbegood
tovisittherestroomrightbeforetheexambegins.

PolicyonReturningandRetainingExams
I will make every effort to return exams to you on a timely basis. Exams will be returned, discussed and then re
collected. This will be your only opportunity to view your exam. All exams will be kept in my office; under no
circumstances will exams be returned to students. Students are not allowed to take an exam out of the classroom for
any reason. Violation of this policy is considered a violation of the Code of Academic Integrity and will result in an
automaticgradeofzerofortheexam.Academicintegritychargeswillalsobefiled.

I will send an email to you as quickly as possible after your exam. The email will include your grade as well as a grid
whichincludesyouranswersandthecorrectanswer.Itwillbeyourresponsibilitytoprintyouremailandbringittoclass
sothatyoucanseewhatyouvemissed.Thatwillbeyouronlyopportunitytoseewhatyoumissedontheexam.Please
alsonotethatyouwontbeabletouseyourcellphoneorlaptoptoaccessthisemailwhilewegoovertheexam.You
musteitherprintitorwritedownthequestionsyoumissed.

PolicyonRegradingExams
Studentsjustifiablysometimesquestionthegradingoftheirexaminations.Iwillreconsiderthegradingofaquestionif
youadheretothefollowingprocedure:Onthecoverpageoftheexamination,writethenumberofthequestiontobe
regradedalongwiththereasonsfortherequestedregrading.Reasonsareessential!Arequestforregradingmustbe
submittedimmediatelyafteryougetbackyourexamresults.

UseofScantronAnswerSheets
ExamsandsomequizzesusethemachinegradedScantronanswersheet.Allanswerstoobjectiveproblemsmustbe
included on the Scantron sheet; i.e., youll be graded on the answers you bubble in on the Scantron, regardless of
anythingyoumayhavewritteninyourtestbooklet.Nogradeadjustmentswillbemadeduetoerrorsincompletingthe
Scantron.

AcademicIntegrity
Students have the responsibility to know and observe the requirements of The UNCC Code of Student Academic
Integrity http://legal.uncc.edu/policies/up407. This code forbids cheating, fabrication or falsification of information,
multiplesubmissionsofacademicwork,plagiarism,abuseofacademicmaterials,andcomplicityinacademicdishonesty.
Any special requirements or permission regarding academic integrity in this course will be stated by the professor and
arebindingonthestudents.Academicevaluationsinthiscourseincludeajudgmentthatthestudent'sworkisfreefrom
academic dishonesty of any type, and grades in this course, therefore, should be and will be adversely affected by
academicdishonesty.StudentswhoviolatethecodecanbeexpelledfromUNCC.Thenormalpenaltyforafirstoffense
iszerocreditontheworkinvolvingdishonestyandfurthersubstantialreductionofthecoursegrade.Inalmostallcases
the course grade is reduced to F. Standards of academic integrity will be enforced in this course. Students are
ACCOUNTING2121YARBROUGH PAGE9OF10 SPRING2014SYLLABUS
expectedtoreportcasesofacademicdishonestytothecourseprofessor.

ThefollowingareconsideredviolationsoftheCode:
1. Useorpossessionofanycalculatorexcepta4functioncalculatorduringquizzesorexams.
2. Sharingacalculatorwithanotherstudentduringquizzesorexams.
3. Useorpossessionofacellphoneoranyprogrammabledeviceduringquizzesorexamsorwhensubmitting
clickeranswers.
4. Useorpossessionofacellphone,laptop,oranyelectronicdevicewhenreviewingexams.
5. Allnotesshouldbeputaway,completelyoutofsight,duringallquizzesandexams.Ifnotesarenotputaway,it
willbeassumedthatthestudentintentionallykeptthenotesoutwiththeintentofusingthemonthequizor
exam.
6. Studentsmustnotcollaborateonanyquizzes,includingonlineortakehomequizzes.Collaborationofanysort
willresultinazerofortheassignmentorquiz.
7. Copyinganotherstudentsanswersonanycourseassignment.
8. Havinganotherstudentcompleteyouronlineassignment.
9. Allowinganotherstudenttocopyyourwork/quizanswers/examanswersthisiscalledcomplicityandmakes
youanaccomplice.
10. Allowinganotherstudenttotakecreditforworkthatyouhavedonealsocomplicity.
11. Notreportinganotherstudentthatyouknowischeatinganothertypeofcomplicity.
12. Removinganexamfromtheclassroomisprohibited.Youwillreceiveazeroforanyexamthatyouremove,and
youwillalsobechargedwithviolatingtheCodeofAcademicIntegrity.
13. Submittingclickeranswersforanotherstudentoraskinganotherstudentsubmitanswersforyou.Using
anotherstudentsclickertoenterresponsesisadirectviolationofthecode.Consequently,possessionof
anotherstudentsclickerwillbetakenasevidenceofintenttoviolatethecodeandwillbeprosecuted.
14. Unlesstoldspecificallythatyoucanworkwithafriend,youmustsubmityourownclickeranswerswithout
collaborationwithanyotherstudent.
15. Anyotheractofdishonesty.

PolicyonCurves
Therewontbeany.

AdjustmentstotheSyllabus
Thiscoursesyllabusprovidesageneralplanforthecourse.Undercertaincircumstances,itmaybenecessarytodeviate
fromtheplanassituationsdictate.

SyllabusQuiz
AsyllabusquizhasbeenpostedinMoodle.ItsdueonJanuary23at11:00am.Bysubmittingthequiz,youarestating
thatyouhavereadthissyllabusandunderstandtherequirementsofthiscourse.Thiscountsasaregularquiz.SinceIm
droppingaquizgrade,thiscanhelpyouifyouhavealessthandesirablegradeononeofthechapterquizzes.Thisquizis
requiredtopassthecourse!

StatementonStudentswithDisabilities
The Americans with Disabilities Act is a federal antidiscrimination statute that provides civil rights protection for
personswithdisabilities.Thislegislationrequiresthatallstudentswithdisabilitiesbeguaranteedalearningenvironment
that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an
Please note: ANY INFRACTION OF THE UNCC CODE OF INTEGRITY
WILL BE PROSECUTED!
ACCOUNTING2121YARBROUGH PAGE10OF10 SPRING2014SYLLABUS
accommodation,pleaseseemewithinthefirstweekandalsocontacttheOfficeofDisabilityServicesinRoom230ofthe
Fretwellbuildingandfollowtheinstructionsofthatofficeforobtainingaccommodations.

StatementonDiversity
The Belk College of Business strives to create an inclusive academic climate in which the dignity of all individuals is
respected and maintained. Therefore, we celebrate diversity that includes, but is not limited to ability/disability, age,
culture,ethnicity,gender,language,race,religion,sexualorientation,andsocioeconomicstatus.