ACCY 301 Syllabus Spring 2013 Prof.

Rennekamp

Accounting Measurement and Disclosure

ACCY 301 Course Syllabus Spring 2013 Contents*
Contents and Contact Info 1

Course Instructor
Professor Kristina Rennekamp Office: 4007 BIF Phone: 217.244.8993 Email: krenneka@illinois.edu Office Hours: MW 12:451:45

Course Overview and Objectives 2 Course Materials Prerequisites Teaching Philosophy Instructional Methods Grading & Assessment Academic Integrity Group Conflicts Missed Classes and Exams Grade Disputes Special Accommodations Getting Help Emergency Procedures Course Calendar Professionalism Contract 2 2 3 3 4-5 6 6 7 7 8 8 8 9-10 11-14

Teaching Assistants
Connor Hund Email: hund2@illinois.edu Office Hours: Tu. 2:30-3:30pm Anthony Pedota Email: pedota1@illinois.edu Office Hours: Th. 1-2pm Korinne Talbot Email:korinne.talbot@gmail.com Office Hours: Fri. 1-2pm Office hours are held in 103A Survey Building.
Welcome to ACCY 301!

*Important Note: Changes to the course syllabus will be announced in class and posted on the website. Students are responsible for checking the website regularly.

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Course Overview and Objectives

This course is an introduction to measurement and reporting of organizational performance. The course will help you to develop your knowledge and skills to prepare and interpret information in financial statements by helping you learn how to analyze business activities and make accounting choices. In this course, we will consider: The role of financial and non-financial performance measures; The role of subjective vs. objective judgments in measurement and disclosure; and How internal and external decision-makers use performance measures. This course will help you develop a conceptual understanding of accounting measurement, and will provide you with intuition for evaluating current measures and developing new measures that will be both (1) reliable and (2) relevant to economic decision-makers.

Course Materials
1.) Textbook: Intermediate Accounting: Reporting and Analysis, 1st Edition, by Wahlen, Jones and Pagach, ISBN: 1111822360. 2.) Course Packet: The course packet of readings and cases is available at TIS Bookstore. 3.) Website: Other readings, assignments, cases and announcements will be available on the Compass website. You are responsible for checking the Compass website on a regular basis.

Prerequisites
To take this course you must have completed ACCY 201 and 202 (or the equivalent), Econ 172, and must have completed or be concurrently enrolled in Econ 173 and ACCY 302 if you are an Accountancy major. Concurrent enrollment is strongly recommended for non-Accountancy majors.

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Teaching Philosophy
Because accounting standards are constantly evolving, my objective in teaching is to help you learn how to recognize and solve unstructured problems, regardless of whether you will eventually be a producer or consumer of accounting information. In fulfilling this objective, my goals are to (1) promote active rather than passive learning, and to (2) provide opportunities for you to both give and receive feedback. The next section discusses the methods used in this course to achieve each of these goals.

Instructional Methods
To promote active learning, the class format includes a mixture of lecture, group activities, and class discussions of cases and assignments. The assigned cases and activities represent practical illustrations and applications of the concepts presented in the readings. Cases: Cases provide a realistic setting in which to apply concepts of measurement and disclosure. They are also excellent vehicles for developing problem solving and management skills. Our class consists of cases to be prepared prior to class and some cases (called case blitzes) which will be prepared during class. To prepare for case sessions, read the case and, guided by the assignment questions, prepare an analysis of the case. Assigned computations will be reviewed during the class discussions. As we discuss all students analyses, you can decide which parts of your analysis are strong and should be defended and which should be reconsidered in light of a clearer reasoning offered by your fellow classmates. Cases often have more than one defensible solution. Group Work: With respect to group activities, I will assign students to four- or five- person groups. You will remain in the same group for the entire term and group members should sit together in class. During the semester, each group will complete the two case assignments designated as group assignments, two larger group projects, and six in-class case blitzes. Class discussions: Class discussions are also an essential element of this course. During class discussion you should discuss, challenge, and criticize ideas. You should express your thoughts and defend your beliefs using reason and logic. To encourage two-way feedback: I will provide you with feedback on your performance via case grades, exams, one-on-one meetings as needed, etc.

I will seek your feedback via mid-course evaluations and informal check-ins. If you
feel that something about the course is not working for you or could be improved, please let me know. I realize that your time is valuable, and am firmly committed to delivering to you interesting and useful learning experiences. 3

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Grading and Assessment

Grades are determined using the following components and weights:
Components Case write-ups - Two group-based (20 points each) - Four individual-based (20 points each) Case Blitz assignments - Six in-class group-based (5 points each) Group projects - Measurement project 1 (150 points) - Measurement project 2 (100 points) Exams - Two in-class Midterms (100 points each) - One comprehensive Final (200 points) Cengage Problem Sets - Ten problem sets (10 points each) Professionalism (100 points) Total Points 40 80 % 4% 8%

30

3%

150 100

15% 10%

200 200

20% 20%

100 100 1000

10% 10% 100%

I scale the distribution of major elements of the course and the overall course grade as such: 100% to 96.67% of possible points = A+; 96.66% to 93.33% of possible points = A; 93.32% to 90.00% of possible points = A-; 89.99% to 86.67% of possible points = B+; 86.66% to 83.33% of possible points = B; 83.32% to 80.00% of possible points = B-; and so forth. Case Write-ups All written assignments should be submitted before the beginning of class on the case due date. Papers deemed late are subject to a score of zero. Group-based case assignments consist of two memos responding to assigned case questions. Unless otherwise specified, memos should not exceed six pages of doublespaced text, including any attached graphs and exhibits. Your group will submit one copy online via Compass to be graded for content. In addition, your group will submit one copy online of the Starbucks (a) case memo to be graded for business writing (5 out of the 20 total points). For both group cases you are also expected to have a copy with you for your own reference during class so that you can be an active participant during the days discussion. Guidance on preparing memos is available on the course website or at http://www.business.illinois.edu/accountancy/programs/communications/. Individual assignments involve primarily numerical calculations and short responses to questions, and do not need to be prepared in memo format. All individual assignments 4

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

will be graded for content only. You should submit one copy online via Compass to be graded for content. You are also expected to have a copy with you for your own reference during class so that you can be an active participant during the days discussion. Case Blitzes Case blitzes will be completed in your groups during class and submitted online via Compass, and involve abbreviated case readings and related questions. Responses to case blitz questions will be graded for content only. On days when case blitzes are scheduled, one member of each group should bring a laptop to class for completing the assignment. Group Projects Each team will complete two projects related to aspects of measurement, and will make associated presentations to the class. Written materials related to the group projects will be graded for content. In addition, written materials for the first project will be graded for business writing. Presentations will be graded for content as well as presentation skills. The specifics of the projects will be provided later in the semester. Exams There are two (in-class) midterm exams and one final exam for this course. The two midterm exams are non-cumulative. The final exam is comprehensive. All examinations are closed-book and closed-notes. Cengage Problem Sets The ACCY 301 Lab meetings component has been replaced with online Cengage problem sets. The problem sets are designed to supplement (rather than explain or expand) work done in class. These grades are received directly from the lab instructor. Questions should be addressed directly to Sue Thomas at sthomas8@illinois.edu Professionalism For more on this component, see the Professionalism Contract at the end of this syllabus. The professionalism component of your grade also includes opportunities for earning extra credit.

Written Communication
Two of your written group-based assignments will be graded for business writing (the Starbucks (a) memo and the first Measurement Project report).You will submit papers for communications grading through an online portal set up by Kelly Lewis, the Assoc. Director of Communications. Kelly will provide further information during the first few weeks of class. Contact Kelly Lewis at 86 Wohlers Hall, 333-4567, or email her at klewis38@illinois.edu. You can also visit the communications website at: www.business.illinois.edu/accountancy/programs/communications

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Academic Integrity
It is the responsibility of the student to refrain from infractions of academic integrity, from conduct that may lead to suspicion of such infractions, and from conduct that aids others in such infractions. Student Code, University of Illinois I-401. 2008-2009. The following parameters should be followed for assignments in this course: Group Assignments: Group memos must never be discussed with anyone other than members of your group, the instructor, the TA or the Departments communications specialists. This prohibition includes classmates not in your group, students not in this class, tutors, other instructors or professors, friends, parents, etc. Exams: All exams will be closed-book and closed-notes. All prohibited materials must be placed out of view. Individual Assignments: All work submitted to fulfill the requirements of individual assignments must represent your independent effort. I encourage you to discuss your ideas with your fellow students. However, you must not plagiarize anyone elses work. The chances are good that suspicious similarities between two papers will be noticed. Case analysis: Obtaining and using case analyses from other sources is cheating whether you copy the authors exact words or not.

If academic dishonesty is evident, the penalty ranges from giving a score of zero on the assignment to recommending an F for the course.

Group Conflicts
Group members should attempt to resolve all conflicts and problems among themselves in a timely manner. If such resolution is not satisfactory, group members should consult with me immediately. In any event, groups should not allow problems to continue beyond a oneweek period. Two or three times during the semester, students will evaluate each fellow group members cooperation and contribution to group assignments. Such evaluations will be used to adjust the Professionalism element of course grades when group participation is inadequate, on average.

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Missed Classes and Exams

Students are expected to attend classes. Midterm exams are given during scheduled class times and thus, the only acceptable reasons for missing an exam are sickness and other extenuating circumstances. You must be formally excused by the Emergency Dean by providing sufficient evidence of a serious illness, family emergency, or a university-authorized absence (the Emergency Dean can be reached at 333-0050, 24 hours/day). In the event of an excused emergency, I will choose whether to offer a make-up exam or re-weight other components of your grade. In the case of a conflict with the final exam (defined as three university course exams scheduled within a twenty-four hour period, or two university course exams scheduled at the same time), I will arrange for a make-up exam only when approved by the department. A conflict exam approval form can be found on the course website close to the final date. No make-up exams will be given for conflicts that arise from travel plans. You will need to provide documentation to support the conflict; the staff in the Department of Accountancy will then verify the conflict and you will be notified of your eligibility. You will receive a score of zero if you are not formally excused from a midterm or final exam. There are no make-ups for failing to turn in an assignment by its due date.

Grade Disputes
While TAs and I make every effort to grade all of your work accurately, grading errors can occur. If you believe there is an error, you may request a regrading of the assignment or exam. Be aware, however, that grading errors can occur in both directions errors can make grades too high as well as too low. Therefore, if you request a regrading, your entire assignment or exam will be regraded, and all grading errors will be corrected. By requesting a regrade, you accept the possibility that your grade may go either up or down as a result. To request a regrade, you must submit a written request to me within one week from the class period in which the assignment or exam was first returned to students. The request must be accompanied by the graded original and must state the area of dispute, your recommendation for change in grade, and an explanation or justification for your recommendation.

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Special Accommodations
If you have a condition, such as a physical or learning disability, which will make it difficult for you to carry out the work as I have outlined it or which will require academic accommodations, please notify me or your assigned TA during the first week of the course and we will strive to accommodate. You may notify us in person, via email, or via the Student Information Sheet filled out in the first week of class. The Universitys policy on reasonable accommodations for students with disabilities is in Section 1-110 of the Student Code and is available online at http://admin.illinois.edu/policy/code/article1_part1_1-110.html.

Getting Help
If you find yourself falling behind or have any questions regarding the course, you can get help either from me or from the TAs during our office hours or by appointment. If you wish to set up an appointment with me, please send me an email at krenneka@illinois.edu, suggesting three possible 30-minute time slots we could meet. Please avoid Mondays and Wednesdays from 8am 12pm and 2pm-4pm as these are my teaching time slots. I will confirm the time and date of the appointment via email.

BIF Emergency Procedures

Because BIF is not a designated tornado shelter, in the event of a tornado warning please seek shelter in the Wohlers Hall basement or the Armory (the nearest designated University tornado shelters). If a tornado is imminent, the BIF basement stairwells can be used on an emergency basis. In the event of a fire in BIF, exit BIF and proceed to 141 Wohlers Hall. In the event of threat from a shooter on campus, lock down the classroom and move to a place of safety within the classroom. If you encounter a suspicious package, do not touch the package, alert campus security, and refrain from cell phone usage until the situation is resolved. More detailed information and action instructions are available in the BIF Building Emergency Action Plan.

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Session

Date

Topic
Introduction, Review Syllabus, Finding Documents on Compass 2g site Objectives & Economics of Accounting Information, Cengage Instructions No Class MLK Jr. Holiday Economics of Accounting Information Codification

Readings

Written Assignments

Distributed in class
Info Sheets, Syllabus, Prof. Contract

Introduction to Accounting and Measurement

1 M 1/14

Text:

W 1/16 M 1/21

Ch 1. The Demand for, and Supply of, Financial Accounting Information (pp 1-1 through 1-12 and 1-16 through 1-34) Sunder, Ch 1 Introduction to the theory of accounting and control Case Blitz Codification

Web:

W 1/23

M 1/28 Business Strategy and Accounting

Web: Text:

W 1/30 Characteristics of Accounting Measures Case Presentation Financial statements

Micro Lecture 1 Ch 1. The Demand for, and Supply of, Financial Accounting Information (pp 1-12 to 1-15) CP: An Accountants Measurement Primer (pp 1-3) CP: Porter, What is Strategy? CP: An Accountants Measurement Primer (pp 3-8) Text: Ch 2. Financial Reporting: Its Conceptual Framework (pp 2-11 to 2-16) Web: Starbucks (a) Text: Ch. 4, the Balance Sheet and the Statement of Shareholders Equity (pp. 4-1 to 4-14, skim 4-15 to 4-25). Ch. 5, the Income Statement and Statement of Cash Flows. (pp. 5-1 to 5-14, skim 5-15 to 5-29). CP: Lundholm, Reporting on the Past: A New Approach to Improving Todays Accounting Web: Amenhotep Text: Ch. 17, Advanced Issues in Revenue Recognition (pp 17-1 to 17-18) Web: Micro Lecture #2

6 7

M 2/4 W 2/6

Case Blitz San Diego Zoological Society Case Blitz Nielsen Case 1 Memo (G) Intro to Project #1

M 2/11

Accruals/ Estimation 9 W 2/13 Revenue Recognition 10 11 M 2/18 LT Contracts W 2/20

Case 2 Memo (G)

Case Blitz Whirlpool

MIDTERM EXAM 1
Class canceled. Guest speaker rescheduled to 4/3. Cash, Receivables, and Allowance Text: Ch. 6, Cash and Receivables (pp 6-1 to 6-18) for Doubtful Accounts PRESENTATION DAY 1 PRESENTATION DAY 2 Trade notes receivable Text: Ch. 6, Cash and Receivables (pp 6-25 and 626); Ch. 13, (pp 13-35 and 13-36); Ch. 14 (pp 14-27 to 14-32) Web: Micro Lecture #3 Web: FedEx A Measurement Proj. #1Write-up

Measuring Performance Business Operating Activities

12 13 14 15 M 2/25 W 2/27 M 3/4 W 3/6 Case Blitz Thomas Industries

16

M 3/11

17

W 3/13

Case Discussion

Case 3 Assignment (I)

M 3/18 and W 3/20 SPRING BREAK

Inventories 18 19 M 3/25 W 3/27 Inventories Text: Ch. 7, Inventories: Cost Measurement and Flow Assumptions (pp 7-1 to 7-19); Ch. 8, Inventories: Special Valuation Issues (pp 8-1 to 8-11) Text: Ch. 7, Inventories: Cost Measurement and Flow Assumptions (pp 7-19 to 7-27) Web: Is it fair to blame fair value accounting for the financial crisis? FASB: SFAS 157 Fair Value Measurements ( 1-39) Text: Ch. 10, Property, Plant and Equipment: Acquisitions and Subsequent Investments Text: Ch. 11, Depreciation, Depletion, Impairment and Disposal Web: Micro Lecture #4 Web: Meteor Delivery Services Case 5 Assignment (I) Case 4 Assignment (I)

20
21

M 4/1
W 4/3

MIDTERM EXAM #2
Fair Value measurement GUEST SPEAKER

Measuring Position Investing Activities

Long-lived assets: Acquisition 22 M 4/8 Depreciation, Amortization and Impairment 23 W 4/10 Case Discussion Introduction to Measurement Proj.#2

ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Session
24 25 27 28 28 29

Date
Intangibles M 4/15 W 4/17 M 4/22 W 4/24 M 4/29 W 5/1

Topic

Readings
Text: Ch. 12, Intangibles CP: Siegel and Borgia, The measurement and recognition of intangible assets Text: Ch. 18, Accounting for Income Taxes Text: Ch. 21, The Statement of Cash Flows

Written Assignments

Distributed in class
Case Blitz Starbucks

Income Taxes Statement of Cash Flows

Case Discussion PRESENTATION DAY 1

Web: Case 6

Case 6 Assignment (I) Measurement Project #2 Writeup

PRESENTATION DAY 2

Web: Final group evaluation form

Text= Textbook Web = Compass course site CP = Course packet

G= Group case I= Individual case

FINAL EXAM SCHEDULE

The final exam will be a combined exam with other sections of ACCY 301. Time and location are still TBD.

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ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

PROFESSIONALISM CONTRACT1
The practice of accountancy is a profession. There is no generally accepted definition of a profession, but there is general agreement on common attributes or hallmarks of professions. These attributes include: A generally accepted body of knowledge, which for accountancy includes the concepts and standards embodied in producing, using and verifying statements that describe the financial condition and performance of economic entities; Specialized academic preparation necessary to enter the practice of the profession, which for accountancy includes majoring in the discipline in undergraduate studies and graduate education in the discipline as evidenced by both accountancy MS and PhD programs; Independent, rigorous testing and demonstration of knowledge through certification, which for accountancy includes testing and subsequent certifications by independent professional societies such as the AICPA, IMA, IIA, etc (and for auditors, licensing through a state board); A requirement for continuing education during a practicing professionals career, which for accountancy includes the CPE (continuing professional education) requirements of the various licensing and certifying agencies; Conformance to ethical standards of practice, generally with a mechanism for enforcement, which for accountancy includes a commitment to the welfare of society in addition to the various codes of conduct such as the AICPA Code of Conduct for licensed CPAs with enforcement being the revocation of ones license to practice. The Ethics Committee of the International Federation of Accountants (IFAC) developed a Code of Conduct for Professional Accountants. 2 An objective of this code is to establish the fundamental principles of practice for professional accountants and provide a conceptual framework for applying those principles. The Code begins by stating that a distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. Public interest: The accountant as a provider of, and attester to, information used by a breadth of stakeholders in productive organizations has a fiduciary obligation to those stakeholders. The accountant has an obligation to serve and protect the interests of all stakeholders, not just the interests of the immediate employer or client. The IFAC Code goes on to establish the following as the fundamental principles of professionalism in accountancy: Integrity: The accountant has a responsibility to be straightforward and honest in all professional and business relationships. Integrity is the consistency of actions and values values of morality, equity, diligence, and excellence.
1

Prepared by Prof. Clifton Brown, Department of Accountancy, University of Illinois at Urbana-Champaign. All rights reserved, 2011. The mission of the IFAC (http://www.ifac.org/) is to strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards and speaking out on public interest issues where the professions expertise is most relevant.

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ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Objectivity: The accountant should not allow bias, conflict of interest or undue influence of others to override professional and business judgments. Competence and due care: The accountant has the duty to maintain professional and business knowledge and skills at a level sufficient to ensure meeting ones professional responsibilities. The accountant should act diligently and in accordance with professional standards and practices. Confidentiality: The accountant should respect the confidentiality of information acquired from professional and business relationships. The accountant should not disclose any such information to others, nor use such information for personal advantage, without proper and specific authority unless there is a legal or professional right or duty to disclose. Professional behavior: The accountant should comply with relevant laws, regulations and policies and should avoid any action that discredits the profession.

As a student preparing to enter the profession of accountancy, you have a responsibility to conduct yourself in a professional manner. Fulfilling this responsibility helps to prepare you for the obligations you will assume as a professional accountant. We will adopt the IFAC fundamental principles of professionalism as a guide to our conduct in the accountancy measurement and disclosure course. The primary components (or activities) of Professionalism as applied to our course include: Adequate preparation for course assignments prior to class coverage of those assignments elements of integrity, competence and due care; Cooperation with and contribution to group efforts and work assignments elements of public interest (the group and class being the broader public to your individual status as a student), objectivity, and integrity and professional behavior; Compliance with instructor expectations that students will not cheat, fabricate or plagiarize in completing course assignments elements of integrity, competence and due care and professional behavior; Extracurricular professional learning activities attendance and participation an element of competence and professional behavior; Professional service to profession and community element of public interest and professional behavior from a proactive perspective (bringing of credit to your profession). The instructors will base the professionalism component of the course grade on students achievement in these activities. Please sign below to confirm that you have read and understand the principles of professionalism to be applied to our course. __________________________________ Name (print) __________________________________ Signature _____________________________ Section ______________________________ Date

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ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

Professionalism Grade Components The Professionalism Contract documents the expectations for students enrolled in ACCY 301. Fulfillment of these expectations constitutes the professionalism grade which accounts for 10% of the total grade of this course. This document details the allocation of points to each category of the professionalism components (or professional activities) described in the Professionalism Contract. Your achievement in these activities will be assessed by the instructor at the end of semester and the professionalism grade will be given accordingly. Based on the point allocation scheme, you will have the opportunity to earn a maximum of 20 extra points toward your final grade (i.e. the maximum professionalism grade is 120 out of 100). Detailed guidelines for each professional activity are listed below: 1. The first three professional activity categories occur within the context of our course. The last two professional activity categories occur outside of the classroom (i.e., they are extra-curricular). Evidence that will be used to evaluate your performance in the first three activity categories includes: a. Adequate preparation Attendance, participation in discussions & class presentations b. Cooperation/contribution to group assignments Group peer evaluations c. Compliance with instructors' expectations Instructor & TA assessments 2. Professional learning activities focus on acquiring knowledge, skills and attitudes necessary for managers, accountants and others to meet their professional responsibilities. The instructor will notify students of qualifying learning activities at least one week prior to the scheduled event. These activities largely consist of attending a business or accounting related lecture, but other events may qualify. Students wishing to earn points should attend the event and provide a brief (one page) written report that answers the following questions: What was the issue discussed? Why is the issue important? What was the most interesting thing you learned? These reports should be submitted within one week of completing the activity. Students can earn 10 points for each activity.

3. Professional service activities focus on you giving back to your profession helping your profession to develop and grow. In the context of our course, professional service means helping the College of Business and its constituent units, both faculty and student, achieve their goals and objectives. During the course of the semester, the instructor will notify students of qualifying service activities at least one week prior to the scheduled event. Service activities largely consist of participating in studies being conducted by Accountancy faculty, though the instructor may provide other service opportunities. Students wishing to earn points should participate in the event and provide evidence of participation (usually in the form of signing in when participating in a study). Students can earn 10 points for each activity.

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ACCY 301 Syllabus Spring 2013 Prof. Rennekamp

ACCY 301 Breakdown of Professionalism Points Professionalism Activities Adequate preparation for course assignments prior to class coverage Cooperation with and contribution to group efforts and work assignments Compliance with instructor expectations that students will conduct themselves with integrity and in accordance with course policies & guidelines Professional learning and service activities. Total Points Max Earned 40 20 20 20* 100*

*There is a possibility of earning up to 20 points of extra credit for completing two additional professional learning and service activities (i.e., four in total rather than two).

Additional Comments:
Adequate preparation includes attendance, as well as participation in class discussions and group presentations. o Attendance is critical to receiving a good participation grade because you can neither contribute nor benefit from others if you are not present. This is particularly true of days where group exercises will be done in class. However, regular attendance alone is not enough. o The quality of in-class contributions is more important than its frequency, although regular reliable participation is rewarded. Quality is judged not only by the insight, accuracy, and clarity of your comments, but also by their fit into the flow and progress of discussion. Your opportunities to contribute consist of lecture interaction and case discussion. o Class participation grading criteria along with a self-evaluation form are available on the web site. Use the form criteria to evaluate your own participation from time to time, but I am solely responsible for assessing your grade.

Cooperation with, and contribution to, group efforts and work assignments includes preparation, integrity, respect for those around you, participation, promptness and performance in group activities. Students who consistently let down their group cannot receive an A in professionalism.

Compliance with instructor expectations involves conducting yourself with integrity and
honesty in accordance with course policies and guidelines. Among other things, your grade on this component will be impacted if you are routinely late to class, use your laptop and/or cellphone inappropriately during class, or if you do not turn assignments in on time at the beginning of class.

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