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Time & Days: TR 9:30AM - 10:45AM Office Hours (Grainger 1293): Tuesday 11:00AM - 12:00PM
Thursday 2:30PM - 3:30PM
Or by appointment
COURSE ADMINISTRATION
Course Designations and Attributes: AIS 100 is a required course in the WSB BBA core curriculum.
Course Description: Examines generally accepted accounting principles for measurement and reporting of
financial information in a balance sheet, income statement, and statement of cash flows; introduction to analysis
and interpretation of financial accounting data for decision-making purposes.
Pre-Reqs: A cumulative GPA of 2.5 or higher. Not open to 1st sem Fr. Cr is not given for both Acct IS 100 &
300
Course Learning Outcomes: The Accounting Department and the Wisconsin School of Business articulates
learning outcomes for our curriculum in terms of the following elements.
Knowing (K) My conceptual expertise and awareness of facts, frameworks and theories
Doing (D) My ability to execute and what I have experienced
My understanding of who I am and how I match with the values of the
Being (B)
university and my profession
Inspiring (I) My understanding of who I could be and how I could inspire others
Networking (N) Who I interact with and how I relate to others
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With respect to AIS 100, the following outcomes have been identified:
This course is designed to provide a basic understanding of financial accounting, including introductory
accounting theory, concepts, principles and procedures. Specific attention will be devoted to the preparation,
understanding, and analysis of financial data and financial statements. Students will also be exposed to
current events in accounting and application of business ethics. Students will be expected to interpret current
events in terms of accounting measurements and communication.
NOTE: In order to perform well in this class, extensive preparation is required prior to each class meeting. In
addition, over the course of the semester, every attempt will be made to follow the daily schedule listed in the
syllabus. However, depending on overall class progress, the syllabus may be adjusted. Any departures from the
syllabus will be announced in class.
YOUR RESPONSIBILITIES
The objective of the course is to help prepare you to succeed in your career – whether it be in accounting, business,
or in a non-business career where you need to be able to analyze financial results. You, and you alone, are
accountable for the grade you receive in the course. In order to facilitate your success in this course in building a
foundation for other courses in the school, we suggest the following:
1. Plan on spending a minimum of 3 hours of uninterrupted time preparing for each class (and possibly more
for the first day of a new topic area).
2. Let your instructor know, in advance, if you will miss a class and the reason for missing the class.
3. Come prepared each day with questions. You will do better in the class if you are prepared each day and
come with questions about things you do not understand.
4. Read current business articles that may have an accounting implication or issue and bring them to class.
5. Do your own work – including the WileyPlus homework.
6. Be prepared for, and assume, an unannounced quiz every day except the day before an exam.
7. Adhere to the University and Business School Code of Conduct regarding your responsibilities – including
not cheating and referring others who cheat to your TA, the course coordinator, or department chair.
TEXT
Other Information:
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Textbooks are available from an array of local and online vendors. The University has no affiliation with any
particular vendor. Students are encouraged to check a variety of vendors for price and availability. Students should
be sure that their purchase includes a WileyPlus Next Generation code (including purchasing a used book.)
COURSE WEBSITE
You may access the course website through the course Canvas site where WileyPlus content is housed.
The WileyPLUS content within Canvas includes the assignments (graded activity and non-graded), tutorials,
PowerPoint slides, and other supplementary materials. Students are required to obtain WileyPlus Next Generation
Code from one of the options indicated above in the “Text” section. Students have the option to use a 14-day free
trial of WileyPlus Next Generation.
Please note that the University of Wisconsin-Madison is not responsible for technical problems with WileyPLUS.
It is advised that you allow yourself adequate time to complete your assignments prior to the deadline as exceptions
will not be made for any circumstance.
During office hours, students may check homework solutions, ask questions, and discuss any other aspect of the
course with the instructor. Please take advantage of this resource. If these hours conflict with your schedule,
arrange to meet with the instructor at a time that is mutually convenient.
Regular attendance and class participation are expected of all students. Because the course covers a great deal
of material, attending every class session is very important to good performance.
Group discussions and in-class activities related to the course material are an important part of the learning process
in this course. Students are expected to make a meaningful contribution to the class, whether by asking
questions, responding to questions, or contributing in other ways to class discussion.
COURSE GRADES
In addition to the relative weighting of exams, quizzes, and class participation, there are two items particularly
noteworthy about the grading policy for this class:
1. Your Instructor, under the supervision of Professor Warfield, will be the individual who makes the primary
determination of your grade. In other words, your Instructor will be responsible for assessing your class
participation, your quizzes, attendance, and other factors that reflect your overall performance in the class.
Thus, it is important to note that grades on exams are important, but only count for approximately sixty
percent (60%) of your grade.
2. Your grade will depend on your overall performance against a standard of excellence that we have held in
the accounting department for a number of years. We do not curve the course just for the purpose of
creating a curve. The determination of the cut-off grades is dependent on the difficulty of each exam, your
performance on the exams, and your performance in class.
NOTE: Attending office hours held by your Instructor may be important, but is not a substitute for class
participation, and will not be a factor in determining your grade for class participation.
It should be noted that even though letter grades are given following each midterm examination, the letter grade
received is not necessarily reflective of what the student will receive as a grade for the course (in other words, the
final class grade is not an average of individual component letter grades). Midterm letter grades are only given to
let the student know how he/she performed on that specific exam, relative to everyone else enrolled in AIS 100.
Final grades for the classes are determined by each Instructor under grading guidelines prepared for the class and
will be based on total accumulated points using the criteria identified above. Wisconsin School of Business policies
dictate an average course GPA of approximately 3.0.
The individual section component (285 maximum points) will be based on in-class quizzes, graded homework,
classroom participation, and current events. This component consists of the following items:
In-Class Quizzes 80 points
WileyPLUS Questions (Graded/Post-class homework) 60 points
Participation 70 points
Current Events 75 points
Total Individual Section Component 285 points
The following factors are considered in the class Participation points assigned by your instructor:
1. Class attendance (20 points)
2. Pre-class homework (30 points)
3. Volunteering answers to questions, asking good questions, responding to cold-calling (10 points).
4. Engagement in in-class activities (10 points).
For example, attending every day, and getting 20 points on homework, but with no responses on items 3 and 4
above, would result in a maximum score of 40 out of 70. Non-attendance and poor responses in categories 2, 3, and
4 will lead to an even lower score. Also, note that participation is based solely on in-class participation; therefore,
attending office hours will have no effect on your participation grade.
EXAMINATIONS
There will be three exams during the semester, including the final exam. Each exam will run for two hours.
Please note that the midterm exams will be given from 7:15 p.m. to 9:15 p.m. The midterm examinations are
composed with a mix of multiple-choice questions, short answer questions, essay questions, problems, and the
preparation of financial statements or other financial data.
The self-study questions at the end of each chapter, homework assignments, discussion questions, and notes taken
during class discussion provide an excellent resource for studying for exams. The final exam will be cumulative,
covering all of the material considered in this course, but will emphasize material since the last exam (about 50% of
the final).
You must sit for the first two exams on the dates and times scheduled. You must take the final exam to pass this
course. It is your responsibility to check the dates and times of exams in other courses for which you are registered.
If you do not notify your instructor during the first two weeks of class of any conflict, it will be assumed that
you have no conflicts with these two exams. If conflicts arise over the timing of the final examination due to
conflicting block exam times set by the registrar’s office, accommodations for an alternative final exam will be
made. You will not be permitted to miss any examination in this course because of travel plans.
EXAMINATION SCHEDULE
Exam Date Time Material Included
Exam 1 Thursday, February 28 7:15 – 9:15 p.m. Chapter 1 – Chapter 6
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Exam 2 Thursday, April 4 7:15 – 9:15 p.m. Chapter 7 – Chapter 9, App. H
Final Exam Wednesday, May 8 5:05 – 7:05 p.m. Cumulative
QUIZZES
Each individual instructor will develop a minimum of four quizzes during the semester. The value of each
quiz may vary, and the total value of all quizzes will be 80 points. The quizzes are used to provide you with
timely and effective feedback on your mastery of the material. Quizzes may or may not be announced in
advance. Some quizzes may be given prior to discussion of the material to encourage students to read the material
prior to coming to class. Quizzes will test your knowledge of both concepts and the application of those concepts,
as well as knowledge of current accounting events discussed in class.
HOMEWORK ASSIGNMENTS
1. Homework assignments are the basis for class discussion. Homework is an important part of the learning
process. If you do not attempt to complete the assignments according to the schedule, it is likely that your
performance in the course will suffer.
2. You are allowed and encouraged to help each other with the daily homework and class preparation. Additional
help with homework is available from (1) the instructor during office hours, (2) the Learning Center in
Grainger Hall, (3) weekly Beta Alpha Psi tutoring sessions, and (4) private tutors (A tutor list will be available
from your instructor).
3. It is expected that homework assignments will be completed according to the schedule. Homework
assignments are taken from the questions (Q), brief exercises (BE), Do it! Review (DIR), exercises (E),
problem set A (P-A), problem set B (P-B), the “Broadening Your Perspective” (BYP) questions at the end of
each chapter, and the “IFRS: A Look at IFRS” (IFRS) questions at the end of each chapter.
4. There are three types of activities designed to help you understand the material: 1.) WileyPLUS Questions
(Graded), 2.) WileyPLUS Questions (Non-Graded), and 3.) Discussion Questions. A schedule of these
activities and the respective due dates are listed in the course calendar at the end of this syllabus.
You may wish to bring a printed copy of your completed assignments in WileyPLUS to class to
facilitate discussion and help with your class participation. These problems will be identified in
WileyPLUS as “GRADEDX” where “X” designates the WileyPLUS Identification Number noted on
the class schedule. As an example, GRADED5 includes problems E4-5, and E4-8 and is due on
Thursday, February 7, 2019.
Students will receive three attempts to complete each pre-chapter WileyPLUS Question (Graded) and
two attempts to complete each post-chapter WileyPLUS Question (Graded). Answers to WileyPLUS
Questions (Graded) will be made available in WileyPLUS after the due date for all sections of AIS
100.
No exceptions will be made for late homework. If a student does not complete the homework in
WileyPLUS by the assigned due date, zero points will be given to the student for that assignment. Note
that no exceptions will be made for technical difficulties experienced with the Wiley website.
Homework assignments are posted in advance so that you can plan accordingly.
One suggestion is that you consider printing out the WileyPLUS question and record the answers to
the question prior to entering the answer on WileyPLUS. This will decrease the likelihood of errors
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and timing out on WileyPLUS. No additional attempts will be provided to students who incorrectly
entered the answers or if answers were lost or not completed by the due date because WileyPLUS
timed out.
Eighty (80) points can be earned on the online WileyPLUS questions (34 points on pre-class and 46
points on post-class assignments). Student performance on pre-class assignments (as an overall % of 34
total points) count toward 30 points (out of 70) of the participation part of the Individual Section
Component of your grade. Student performance on the WileyPlus assignments (as an overall % of 46
total points) completed after class (by the start of the next chapter) will count toward the 60 homework
points of the Individual Section Component of your grade.
Final homework grades will be scored based on 95% of the total points available on Graded questions
during the term. This adjustment is meant to compensate for any difficulties or misunderstandings
during the term. The adjustment could also be used to compensate for approximately one missed
assignment (depending on points available) and technical difficulties associated with WileyPlus, e.g.,
service interruptions, but will be most beneficially used to correct for small errors or misunderstandings
throughout the term.
Note: the idea to have both pre-class and post-class WileyPlus Questions assigned was inspired by research
presented by Peter Brown, Henry Roediger and Mark McDaniel in their book, Make it Stick (2014). Drawing on
recent discoveries in cognitive psychology and other disciplines, Make it Stick suggests many common study habits
and practice routines turn out to be counterproductive. Specifically, underlining and highlighting, rereading and
cramming creates this illusion of mastery but fades rather quickly. Rather, more complex durable learning come
from self-testing, introducing certain difficulties in practice and waiting to re-study new material until a little
forgetting has set in. The idea of pre-class as well as post-class WileyPlus assignments is designed to do just that—
give you a chance to test yourself while introducing certain complexities to the problems all while spacing the
assignments out to allow for a little bit of healthy forgetting. Below is the citation for the book for your reference
(NOT REQUIRED READING: Brown, P. C., Roediger, H. L., & McDaniel, M. A. (2014). Make it stick. Harvard
University Press.)
2) WileyPLUS Questions (Non-Graded): The second type of question, WileyPLUS Questions (Non-
Graded) will also be available on WileyPLUS for each chapter. These WileyPLUS questions are
NOT GRADED. They may be used by your instructor to facilitate class discussion. Solutions to these
problems will be made available in WileyPLUS after the student has correctly completed the question
or attempted to correctly complete the question in two attempts. These problems will be identified in
WileyPLUS as “NONGRADEDX” where “X” designates the WileyPLUS Identification Number noted
on the class schedule. Please note that (when possible) these problems will be algorithmic problems in
WileyPLUS – every time you begin a new attempt, the numbers in the problem will change. This is
done to allow students the maximum amount of practice questions.
3) Discussion Questions: The third type of question is optional. Your instructor may discuss these during
class. These questions may be used to help you prepare for class, discussions, quizzes, and exams.
Note that these questions should NOT be completed in WileyPLUS or turned in to your instructor.
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CURRENT EVENTS
As noted on the schedule below, current events and associated questions will be discussed in class. Prior to coming
to class, students are expected to prepare short written responses to the current events to be turned in. There will be
three current events during the semester for a total of 75 points. These assignments help students understand the
relevance of accounting to real world business issues while developing written communication skills. These are
graded as follows:
• Clarity and correctness of your answer.
• Quality of writing, i.e. clear, concise, direct and to the point, etc.
• Demonstration of logical thinking and application of accounting concepts to the project.
As shown on the class schedule, IFRS and current events related to IFRS will be discussed throughout the semester.
At the end of each chapter, there is a section entitled “IFRS: A Look at IFRS”. Students are required to read the
text in this section and complete the IFRS Concepts and Applications identified on the schedule under “Discussion
Questions”. Written responses to these questions will NOT be collected by your TA. Please note that points
allocated to IFRS are incorporated within the current events and participation points. Students will be responsible
for this material on the exams. We encourage students to read every chapter’s “IFRS: A Look at IFRS”, but will
only be held responsible for those identified on the schedule below.
Academic Misconduct
UW conduct rules describe academic misconduct as "... an act in which a student: (a) Seeks to claim credit for the
work or efforts of another without authorization or citation; (b) Uses unauthorized materials or fabricated data in
any academic exercise; (c) Forges or falsifies academic documents or records; (d) Intentionally impedes or damages
the academic work of others; (e) Engages in conduct aimed at making false representation of a student's academic
performance; or (f) Assists other students in any of these acts."
Charges of academic misconduct are taken seriously and actions that can be taken against a student include failure
in the course and permanent record in the student’s file. Please review the UW Academic Misconduct Policy
available at http://www.students.wisc.edu/doso/academic-integrity/. As a student in this course, it is expected
that you abide by this policy.
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Accommodations for Students with Disabilities
McBurney Disability Resource Center syllabus statement: “The University of Wisconsin-Madison supports the
right of all enrolled students to a full and equal educational opportunity. The Americans with Disabilities Act
(ADA), Wisconsin State Statute (36.12), and UW-Madison policy (Faculty Document 1071) require that students
with disabilities be reasonably accommodated in instruction and campus life. Reasonable accommodations for
students with disabilities is a shared faculty and student responsibility. Students are expected to inform faculty [me]
of their need for instructional accommodations by the end of the third week of the semester, or as soon as possible
after a disability has been incurred or recognized. Faculty [I], will work either directly with the student [you] or in
coordination with the McBurney Center to identify and provide reasonable instructional accommodations.
Disability information, including instructional accommodations as part of a student's educational record, is
confidential and protected under FERPA.” http://mcburney.wisc.edu/facstaffother/faculty/syllabus.php
Institutional statement on diversity: “Diversity is a source of strength, creativity, and innovation for UW-
Madison. We value the contributions of each person and respect the profound ways their identity, culture,
background, experience, status, abilities, and opinion enrich the university community. We commit ourselves to the
pursuit of excellence in teaching, research, outreach, and diversity as inextricably linked goals.
The University of Wisconsin-Madison fulfills its public mission by creating a welcoming and inclusive community
for people from every background – people who as students, faculty, and staff serve Wisconsin and the world.”
https://diversity.wisc.edu/
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ACCOUNTING 100 – Spring 2019 TR – Course Calendar
Homework Assignments
WileyPLUS WileyPLUS WileyPLUS
Identification Questions Questions Discussion
Due Date Day Chapter Number (Graded) (Non-Graded) Questions
Course Introduction Q9, Q13,
Jan 22 T 1. Introduction to Financial Statements Q15
1. Introduction to Financial Statements E1-2, P1-2A, CT 1-1,
24 R 2. A Further Look at Financial Statements 1 E1-9#, BE1-6# P1-5A CT 1-6
BE2-8,
IFRS 1-1 to
E2-12#, IFRS 1-3,
P2-7A# IFRS 2-1 to
29 T 2. A Further Look at Financial Statements 2 P2-5A, E2-8 IFRS 2-2
Q12, Q13,
31 R 3. The Accounting Information System 3 E3-2#, BE3-4# E3-3 Q18
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21 R Post-Chapter 5 homework due 10 E5-8, P5-8A
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P10-11A
NOTE:
Activities identified with a numeric symbol (#) will not be due in WileyPLUS until Monday, February 4 at 5:30 p.m. This is done to allow all individuals
who add the course after the first day of class enough time to complete the designated assignments. Solutions to these activities will be available on
Tuesday, February 5 for all sections.
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