ACG 2021 Principles of Financial Accounting

Spring 2025, 3 Credit Hours

Mass Lecture: Mondays and Wednesdays, 8:00 – 8:50 AM, BSN 1100

Instructor: Dr. Jennifer Cainas Office: BSN 213 (Dean’s Suite)

E-Mail: jmcainas@[Link] Office Hours: Monday 1-2 PM; Wednesday 3:30 – 4:30 PM
Office Phone: 813-974-6519 Or by appointment
Snapchat/Instagram: prof_cainas

Section Time on Friday Room Teaching Assistant Emails

001 8:00 AM – 8:50 AM BSN 111 Cameron Chiaramonte cchiaramonte@[Link]
002 8:00 AM – 8:50 AM BSN 118 Dayron Velazquez dayronv@[Link]
003 8:00 AM – 8:50 AM BSN 123 Abigail Wright Anw5@[Link]
004 9:30 AM – 10:20 AM BSN 111 Kabir Bhakta kabirb@[Link]
005 9:30 AM – 10:20 AM BSN 118 Dayron Velazquez dayronv@[Link]
006 11:00 AM – 11:50 AM BSN 118 Kabir Bhakta kabirb@[Link]
007 12:30 PM – 1:20 PM BSN 123 Leslie Cantos Lesliec2@[Link]
008 2:00 PM – 2:50 PM BSN 2201 Savana Assam bridget17@[Link]
009 12:30 PM – 1:20 PM BSN 2205 Savana Assam bridget17@[Link]
010 12:30 PM – 1:20 PM BSN 2200 Abigail Wright Anw5@[Link]
012 9:30 AM – 10:20 AM BSN 123 Leslie Cantos Lesliec2@[Link]
013 12:30 PM – 1:20 PM BSN 111 Cameron Chiaramonte cchiaramonte@[Link]
Breakout Sessions with TA’s:

Teaching Assistants (TAs):

Office hours for the TAs will be held in BSN 1407. Teaching assistants can be contacted through email.
Additional help will be available through Beta Alpha Psi (the accounting professional organization); their
tutoring schedule will be distributed in the breakout sessions when it is available. The schedule below reflects
the times that teaching assistants will be in BSN 1407.

Day for Office Hours Tentative Office Hours Teaching Assistant

Mondays 9:00 AM – 12:00 PM Abigail Wright
1:30 PM – 4:30 PM Savana Assam

Tuesdays 1:00 PM – 4:00 PM Cameron Chiaramonte

Wednesdays 9:00 AM – 12:00 PM Kabir Bhakta

2:00 PM – 5:00 PM Leslie Cantos

Thursdays 2:00 PM – 5:00 PM Dayron Velazquez

Office Hours: The office hour schedule was created to provide maximum hours of assistance during the week.
Students may seek assistance during any of the office hours of any of the teaching assistants. There will
not be additional office hours added the week before exams, but there will be a review session offered for each
section via Microsoft Teams (as discussed below). It is imperative to stay current with assignments and seek
help as soon as possible.

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Beta Alpha Psi Tutors: There is also free tutoring help that will be available on the 3rd floor of the business
building, at the study area outside of BSN 3305 beginning the 3rd week of classes. A schedule of available
times will be posted to Canvas.

Knack: Students looking for additional assistance are advised to consider working with a peer tutor
through Knack. The Muma College of Business has partnered with Knack to provide students with access to
verified peer tutors who have previously taken this course. Tutoring is completely free for students taking this
course (up to 30 hours), and you can conduct both 1-on-1 and group sessions through Knack's built-in video
conferencing interface. To view available tutors, visit [Link] and sign in with your student
account.

Course Description: Study of basic accounting principles including the recording and reporting of financial
activity. The preparation and interpretation of financial statements.

Course Objectives:
 Discussion of financial accounting measurement theory and concepts, inclusive of ethical and
international issues
 Discussion of the methodology used by professional accountants in applying generally accepted
accounting principles to business transactions and events
 Discussion of the theory and methodology underlying income measurement, reporting of financial
position, statement of cash flows, and the preparation of financial reports
Student Learning Outcomes: Upon completion of this course, students should be able to:
 Describe generally accepted accounting principles and why they are necessary to the reporting of
financial statements of publicly traded companies.
 Apply GAAP principles to analyze, evaluate, and journalize business transactions that are part of the
financial accounting process.
 Classify accounts on the balance sheet by liquidity, maturity, and components of stockholder’s equity.
 Distinguish between operating and non-operating revenues and expenses on the income statement.
 Distinguish among operating, investing, and financing activities on the statement of cash flows.
 Discuss various internal controls a company can utilize to protect its assets and the financial reporting
process.
 Evaluate the differences between issuing long-term debt (bonds) versus equity (common or preferred
stock for the company).
 Analyze various time value of money concepts to solve certain business questions.
 Analyze big data and interpret and communicate visualized results.

Topical Outline of Financial Accounting:

Structure, Environment & the Accounting System 25%
Accounting for Assets 25%
Accounting for Liabilities 20%
Accounting for Stockholder’s Equity 15%
Statement of Cash Flows & Financial Statement Analysis 15%
Total 100%

Required Course Materials:

 Horngren’s Accounting: The financial chapters. (8th Edition) Nobles, Mattison, Matsumura.
(Pearson). Copyright 2023 with Myaccountinglab.
 Top Hat Registration. Information on how to register is listed in Canvas under “Getting Started”
 Pro Copy Packet of Materials for Handouts and Extra Problems
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  Free student registration for Tableau (listed below)
 Excel (free download available through USF), make sure to have Office 365

Basis for Grade and Point Allocation

First Exam 100 points
Second Exam 100 points
Third Exam 100 points
Quizzes (6 quizzes, drop two, 10 points each) 40 points
Quiz questions during lecture (Top hat) 20 points
Attendance in Breakout Session 20 points
Homework in My Accounting Lab (MAL) 10 points
Written Homework for Breakout Sessions 10 points
Excel Project 20 points
Data Analytics (Tableau) Project 20 points
Data Analytics Project – Video Requirement 10 points
Tableau Tutorial Quiz 10 points
Total points available 460 points

Course grades will be assigned based on total points earned:

A = 90-100% 414 – 460 points

B = 80- 89% 368 – 413 points
C = 70- 79% 322 – 367 points
D = 60- 69% 276 – 321 points
F = < than 60% Below 276

Grading Procedure and Disclosure: Due to confidentiality issues, grades will not be released via email or
telephone. Grades will be posted on Canvas. For the first two exams, exam grades will be posted on Canvas on
the Friday of the exam week. Any student wishing to view his/her exam during the office hours of his/her
teaching assistants in the week following the exam is to send an email to his/her teaching assistant requesting
such an appointment.

Grade Discrepancies - Exams are not graded by individual teaching assistants. This will promote consistency
across the exams. Any final judgments made regarding grade discrepancies will be made by Professor Cainas.
Once you have reviewed the exam with your TA, if you wish to dispute an exam grade, you must make an
appointment with Professor Cainas to review your exam within 7 days after the exam grades have been posted.
No further discussions of grades will occur after the 7-day time frame.
Grading System: The +, - system will not be used in ACG 2021.
Incomplete: An incomplete (I) grade is given only in rare instances when a student has a passing grade in the
class, but for some unavoidable reason is unable to finish the course requirements on time. The course must be
completed (not re-taken) in the first semester following the semester in which the “I” was received. An
incomplete may not be used to avoid a low course grade.
S/U Grade: This course may not be taken on an S/U basis by business majors or those planning to major in
business. Any non-business student who would like to take this course on an S/U basis must sign an agreement
with his/her instructor to that effect prior to the first test. A grade of “C” or better is considered an “S” for S/U
grading purposes. Following the first test, a student cannot change to or from the S/U grading basis.

Drop Date: No “W” grades can be obtained after the official drop date of Saturday, March 29th by 5 PM. All

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students enrolled after the drop date will receive a letter grade of A, B, C, D or F. Accounting faculty will not
provide any comments on students’ petitions for late withdrawal after this date.

Course Policies:
CANVAS: Certain materials and announcements for this course will be distributed via Canvas
([Link] or [Link]). Enter your net id and password to access this secure site. Click
on course “ACG 2021: Principles of Financial Accounting”, where you will be able to access course
announcements, course documents, and assignments. You are responsible for checking Canvas frequently
for assignments, announcements of quizzes, and updates. I suggest, at minimum, you check Canvas at
least three times per week.

EMAIL CONTACT: Email is generally the best way to get in touch with me, and I will make every attempt to
answer emails within 24 hours, Monday thru Friday. If you do not receive a response from me within 48
hours, please send me an email again, in the subject line, list “ACG 2021-2nd request”. Unfortunately, I have
had difficulty in the past receiving student emails thru my USF account and want to make sure that a student’s
email is not overlooked. I prefer you email me at jmcainas@[Link] rather than through Canvas.

MICROSOFT TEAMS: Microsoft Teams is the synchronous communication tool we will be using this
semester for our review sessions just prior to exams. More specific instructions for each of these types of
sessions will be provided in a separate document, listed under “Getting Started in ACG 2021”.

ATTENDANCE: Attendance in both the mass lecture and the breakout sessions is imperative for success in
ACG 2021. During mass lecture, on Mondays we will generally discuss the Chapter assigned for the week, on
Wednesday we will finish any discussion necessary and then begin the homework (mainly questions and mini-
exercises that have been assigned) and on Friday you will finish discussion of the homework that has been
assigned for that week. On Friday you will only have a 50-minute class, so students are expected to be well
prepared and ready to discuss any remaining homework that needs to be covered. The TAs will not “re-teach”
the assignments that were covered during mass lecture. Attendance will be taken in the breakout sessions.
More than TWO absences in the breakout sessions will automatically result in a loss of ALL
attendance/assignment points out of your final points earned for this course. Attendance will be used as a
factor in determining borderline students at the end of the semester. Students must be in class to hand
assignments in on the day collected in order to receive credit. If you miss a breakout session for an excused
absence, you have ONE WEEK to turn in the necessary documentation to your TA in order for it to be
considered an excused absence. If documentation is not provided within one week of the absence, you
WILL NOT be given an excused absence for that date. There will be NO exceptions to this policy.

QUIZZES: There will be six quizzes administered through Canvas this semester, based on the reading and
lecture materials, and your homework, and each quiz is worth ten points. The quizzes are listed on your syllabus
and will be posted on Canvas at least one week prior to the due date of the quiz. Quizzes will be administered
using Canvas and can consist of multiple choice, true/false, matching, or short answer questions, but will
require some computations based on the homework assigned. For each quiz of ten questions, at least two
questions will be based on the homework. Students will have until 11:59 P.M. on the day the quiz is due to log
onto Canvas and take the quiz. THE DUE DATES TO SUBMIT EACH QUIZ WILL BE ON MONDAY
EVENINGS, BY 11:59 PM! Once you open the quiz, the quiz will be timed and you will only have 15
minutes to complete it, and it must be completed once it is launched. It is the student’s responsibility to make
sure you take this quiz online prior to the due date and within the allotted time frame. No make-up quizzes will
be given, no exceptions. At the end of the semester, your two lowest quiz grades will be dropped prior to
computing your final quiz scores. To give you practice taking a quiz through Canvas, you can take the syllabus
quiz, worth 5 bonus points. It is due by Monday, January 20th at 11:59 PM. Please email me or your teaching
assistant if you have any further questions.
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QUIZ QUESTIONS DURING LECTURE (TOP HAT): There will be at least 2 quiz questions posted
during most lectures, for a maximum of 1 point (1/2 point each) that can be earned each class period (A
MAXIMUM number of 20 points can be earned for the semester). One quiz question will be posted at the
BEGINNING of class and will refer to the PRIOR week’s material that was covered in class. The 2nd question
will be posted AT THE END of lecture and will pertain to the information that was covered DURING that
class period. Using Top Hat that you purchased through their website, your response will be recorded and any
points you earn will be recorded in the gradebook for the Top Hat System. After the second week of classes,
Canvas will be updated weekly by your TA during the semester to reflect the points you have earned for that
week. You will have until the following week to review your quiz answers and score for that week with your
TA if you have any questions. After that time period, the points assigned in Canvas will NOT be changed, NO
EXCEPTIONS. You MUST be present at the time the quiz question is posted in order to receive the points. NO
MAKEUPS WILL BE PERMITTED. ARRIVING LATE TO CLASS, LEAVING EARLY FROM CLASS,
FORGETTING YOUR PHONE, etc. WILL NOT BE A VALID EXCUSE TO ASSIGN YOU THE POINTS
ALLOCATED FOR THAT DAY. Failure to register properly by the second week of class will NOT be a valid
excuse and you will not be given points for attending. It is YOUR responsibility to make sure your registration
with Top Hat is valid for this class. Any student caught cheating, helping another student cheat, or violating the
code of ethics will lose all points assigned for the in-class quiz questions, no exceptions. More information
regarding the Top Hat system will be discussed during the first day of class, and instructions on how to register
will be posted in Canvas, under “Getting Started in ACG 2021”. Feel free to contact me or your teaching
assistant if you have any questions.

SNAPCHAT/INSTAGRAM: I use both Snapchat and Instagram to convey fun, interesting facts about
accounting. My username is listed on the first page of the syllabus, as prof_cainas. You are welcome to add me
as a friend, but I will not add you! So, you can see what I post but I will not see what you post on your personal
Instagram/Snapchat stories. I plan to post certain accounting related items to my story on Snapchat and
Instagram at least a couple of times per week. Although participation is completely optional, I might
occasionally ask top hat questions regarding information I post on Snapchat/Instagram, which could also be
true/false or multiple- choice questions on an exam. I plan to use Snapchat and Instagram for classes only, so
please keep any messages back to me professional! Any specific questions about class or homework should
still be directed to me using email, at jmcainas@[Link].

ASSIGNMENTS: All required readings should be read before each class lecture. Because of the complexity
of the material, it will be difficult at times to follow the lecture if the assigned materials have not been read in
advance. Completion of all written homework assignments is necessary to be successful with this course. The
solutions manual will be available during the office hours of the teaching assistants, and my homework notes
will be posted on Canvas at the completion of each chapter once the homework has been covered in class.
Homework assignments are included with the syllabus, with some homework completed online using
Myaccountinglab (short exercises and exercises), and all problems are to be worked out on paper (manually)
and brought to class on Fridays, during your breakout sessions. Beta Alpha Psi volunteers will also answer
questions in the area adjacent to the Accounting Office (BSN 3305) on the 3rd floor during posted tutoring
hours, but they are not allowed to let students in ACG 2021 copy answers from the solutions manual.
Homework assignments are included with the syllabus. Students must be present in class the day that the
homework is collected in order to obtain credit. Keeping up on a regular basis cannot be overemphasized. Past
history indicates that students who do not complete homework assignments perform very poorly on the
computational section of the exams. There will be quizzes periodically based on both reading and
homework problems assigned, designed to test your comprehension of the material.

EXCEL PROJECT: In an effort to improve your excel and data analytics skills, there are two projects this
semester, utilizing both Excel and Tableau. This will give you exposure to both software packages to clean and
analyze data (which is a valuable skill for any business professional)!
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Tutorial videos and datasets will be provided, that will take you step by step how to perform the tasks you are
required to do to answer the questions for each project. Although these will not count for credit, I HIGHLY
recommend you work through the tutorial videos first (a practice run) before you tackle each project. More
instructions will be provided in Canvas under “Getting Started in ACG 2021” after the first week of classes.

For the excel project, you will need to make sure your laptop has Excel 2016 (or newer). If you do not have
Excel on your computer, you can obtain a free download by going to [Link] The due date
to complete the excel project and submit it through Canvas will be Monday, March 3rd at 11:59 PM.

DATA ANALYTICS PROJECT: This course is participating in the Citizen Data Science program offered by
Muma College of Business. Upon successful completion of posting four Tableau unlisted YouTube video
assignments, you will be eligible for the Citizen of Data Science certificate upon graduation.

The assignment is comprised of a dataset where you will use Tableau Desktop to prepare visualizations and
build an interactive dashboard. You are then required to analyze the data, find insights and create a video that
highlights your insights. The video link (we recommend using unlisted) is posted to YouTube and submitted to
canvas. The link needs to be a valid link to count for the Citizen of Data Science certificate.

You can obtain a free student license for your laptop, and more information will be posted on this project under
“Getting Started in ACG 2021”.

The due date to complete the Tableau Project will be Monday, April 7th at 11:59 PM.

QUIZ ON TABLEAU TUTORIAL: To ensure you complete the tutorial for Tableau, a 10-point quiz will be
administered in Canvas. The quiz will open on Tuesday, October 4th and you will have until Monday, March
31st to complete the quiz. The quiz will be 10 questions, multiple choice format, similar to the other quizzes
you have in this course, but there will be NO TIME LIMIT on this quiz only. And this quiz grade will not be
dropped as part of your lowest two quiz grades. No makeup quizzes will be permitted, no exceptions.

EXAMS: On exam dates, students will have assigned seating. Exams will consist of objective questions
(true/false, matching, and multiple choice) and problems. Most multiple-choice questions involve analytical and
quantitative analysis. Exams will be given during the mass lecture only. For Exam 1 and 2, the exam will
consist of two parts and be given over two days (both Monday and Wednesday). Exam 3 will be given during
final exam week, as per the final exam matrix. Students will turn exams in to their teaching assistant (TA) only.
Student IDs will be checked both in the breakout sessions and on exam dates. Failure to turn in the exam on the
exam dates or when reviewed with the teaching assistants will result in a violation of the academic honesty
policy and result in an FF. All books, notes, cell phones, and other personal belongings must be placed on the
floor at the side of the auditorium. No hats/caps can be worn during the exam. No talking is permitted once the
exam has begun. No points will be earned on problems unless all supporting calculations are clearly shown. All
material covered in class, whether in the text or not, may be included in exam questions and problems.

MAKEUP EXAMS: Students will be expected to attend all exams. Makeup exams will be given only in
emergency situations on the Friday of the week of the exam date. Students must discuss any reason for missing
an exam with the professor in advance of the exam unless the circumstances clearly make such advance notice
impossible. Written documentation must be provided to support any reason for missing the exam. There are
only 6 reasons why a student will be given a makeup:
-- medical purpose - student must produce a doctor’s note stating when and why he/she was unable to take the
scheduled exam.
-- death in the immediate family: student must provide evidence that he/she was in attendance (or in transit
to/from) a funeral on the day of the exam.
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-- major religious holidays: student must notify the professor of the conflict within the first 2 weeks of class.
-- varsity athletic events: member of a USF athletic team may arrange for a makeup exam if a regularly
scheduled League contest or post-season play falls on an exam date. A note from the coach will be required to
validate the student’s absence.
-- jury duty: student must provide evidence, i.e., letter from court, that he/she will be involved in jury duty.
-- military call up: appropriate commanding officer must submit a letter indicating the student is required to
report for duty.
The professor and teaching assistant will jointly decide on the validity of the reason for missing an exam.
Makeup exams, when appropriate, will be given on Fridays at 10:00 am of the week of the exam or at a time
agreed upon between the professor and the student. The makeup exam will generally be more difficult than the
exam that was given during the regular class period. All exam papers will be destroyed one month after the end
of the semester. The final exam may be viewed during the first two weeks of the following semester. Failure to
return a graded exam to the teaching assistant (during the office hour that the completed exam is reviewed) will
result in an “FF” for the course. Quizzes that conflict with athletic events, illnesses, or a death in the family will
be used as the dropped quiz (See Quizzes).

Course Policy on Acceptable Use of Generative AI Tools:

Generative AI tools refer to any artificial intelligence-powered software, program or application that can
generate content, including but not limited to text, visuals, music, and other creative outputs. Examples of these
tools include AI text generators, AI content rewriters, AI graphic generators, etc.
Permitted Use: The use of generative AI tools is permitted for weekly assignments and quizzes but is
not permitted for the Excel project or Exams. However, students must responsibly use these tools,
adhering to the guidelines outlined in this policy.
Student Responsibility: Students are responsible for appropriately using generative AI tools in their
work. This includes: 1. Citing all AI-generated content used in their submissions. 2. Demonstrating a
deep understanding of the subject matter, not solely relying on AI-generated content. 3. Using AI tools
as a supplemental resource (i.e., as an editor), not as the primary means of completing assignments.4.
Understanding that generative AI tools, while powerful, are not infallible and can produce
misinformation or inaccurate results. Students are responsible for the accuracy of their submissions and
must cross-verify the information produced by these tools with reliable sources.
Consequences: Misuse of AI tools, including use of AI that undermines the student learning objectives
of the course or assignment, failing to cite AI-generated content, relying too heavily on AI for work
completion, or submitting inaccurate information generated by AI tools, will be subject to academic
penalties. Consequences may range from a reduction in an individual assignment grade to larger
academic sanctions per USF policy, depending on the severity of the violation (USF Regulation 3.027).
Exceptions: If there are specific assignments where the use of AI tools is not appropriate, these will be
clearly marked in the assignment guidelines. Students must adhere to these specific instructions.
Questions and Clarifications: If students are unsure whether a tool they wish to use qualifies as a
generative AI tool, or if they have questions regarding the allowable use of such tools, they should
consult with the course instructor before using it.

HOW TO SUCCEED IN THIS COURSE: In order to be successful in this course, you MUST put in a great
deal of effort outside of the normal lectures. I would recommend reading each chapter prior to it being
discussed in the mass lecture, so it will be easier for you to follow the concepts discussed. As you read the
chapter, I would check your comprehension of the material with the self-study quizzes and the demonstration
case at the end of each chapter. I would then attempt all homework problems assigned and attend the breakout
sessions each week to go over homework with your teaching assistants. For any areas you are still having
difficulty, make sure to see your TA during office hours or see me during my office hours. Prior to an exam, I
would take a blank sheet of paper, and try to re-work the most difficult problems from each chapter, under time
pressure, and without using your notes or prior homework until you have given an honest effort to solve
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everything on your own. I have found that this is the BEST way to feel well prepared prior to an exam. And
again, please email me with any difficulties you are having as soon as they arise.

UNIVERSITY OR SCHOOL OF ACCOUNTANCY POLICIES

Academic Honesty: Academic integrity is the foundation of the University of South Florida’s commitment to
the academic honesty and personal integrity of its university community. Academic integrity is grounded in
certain fundamental values, which include honesty, respect, and fairness. Broadly defined, academic honesty is
the completion of all academic endeavors and claims of scholarly knowledge as representative of one’s own
efforts. The process for faculty reporting of academic misconduct, as well as the student’s options for appeal,
are outlined in detail in USF Regulation 3.027.
Academic Grievance Procedure: The purpose of these procedures is to provide all undergraduate and graduate
students taking courses at the University of South Florida an opportunity for objective review of facts and
events pertinent to the cause of the academic grievance. An “academic grievance” is a claim that a specific
academic decision or action that affects that student’s academic record or status has violated published policies
and procedures or has been applied to the grievant in a manner different from that used for other students.

Behavior Code: Students are expected to attend class and participate when appropriate and/or when called
upon. Students are expected to conduct themselves as all times in a professional and respectful manner.
Unacceptable behavior in class includes, but is not limited to, reading the newspaper, being late, leaving early,
talking, sleeping, or otherwise engaging in any behavior that is disruptive or disrespectful to fellow classmates
or the professor/teaching assistant. Students could be asked to leave class or face additional repercussions.
Business Core Classes: Students who enter USF under the 2001-2002 or later catalog are required to earn a
grade of C- or better in every core class and an overall GPA of 2.0 for all core classes. Since the plus/minus
system is not used in ACG 2021, students must earn a C grade.
Calculators: Only basic 4-function calculators may be used during examinations. To obtain partial credit on
problems (other than true/false and multiple choice), students must show supporting calculations. Calculators
that can store equations, formulas, and/or written text in memory or have time value of money function are not
allowed during exams or quizzes. Calculators cannot be shared. Cell phones, Palm Pilots, Blackberries, iPods,
laptops, or any other electronic device with calculator or formula/text storage functions are not permitted for
students to have or use on exam dates.
Cell Phones/Pagers: To avoid class disruptions, cellular phones and pagers must not emit audible signals
during class. Place such equipment in mute or off modes. Students may not have cell phones or electronic
devices with them on exam dates.

COVID – 19 Procedures: All students must comply with university policies and posted signs regarding
COVID-19 mitigation measures. Failure to do so may result in dismissal from class, referral to the Student
Conduct Office, and possible removal from campus. Additional details are available on the University’s Core
Syllabus Policy Statements page: [Link]

Disabilities: Students with disabilities are responsible for registering with Students Accessibility Services
(SAS) (SVC 1133) in order to receive academic accommodations. SAS encourages students to notify instructors
of accommodation needs at least five (5) business days prior to needing the accommodation. A letter from SAS
must accompany this request. Please visit the Student Accessibility Services website for more information.

Disruption to Academic Progress: Disruptive students in the academic setting hinder the educational process.
Disruption of the academic process (USF Regulation 3.025) is defined as the act, words, or general conduct of

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a student in a classroom or other academic environment which in the reasonable estimation of the instructor: (a)
directs attention away from the academic matters at hand, such as noisy distractions, persistent, disrespectful or
abusive interruption of lecture, exam, academic discussion, or general University operations, or (b) presents a
danger to the health, safety, or well-being of self or other persons.

Ethics: Ethical conduct issues relative to financial accounting are covered in various chapters.

Class Notes: Class notes are available for purchase at Pro Copy. I suggest bringing them to class with you on
the day it will be discussed. No additional copies will be made available to students during the lecture period.
All notes represent intellectual capital property of the professor and is copyrighted material. It may not be
copied or sold without the express permission of the professor.
Note-taking/Taping: In accordance with Chapter 5 of the USF Faculty Handbook (1998), students or other
individuals may not take notes or tape lectures for the purpose of selling said materials. Class notes/tapes are
only for the personal use of each student officially enrolled in the course.

Grade Forgiveness: Grade forgiveness is limited to three USF courses with no more than one repeat per
course. Accounting majors can use the forgiveness policy only once in upper-level accounting course.

Religious Observances: Students who anticipate being absent from class due to the observation of a major
religious holiday are required by university guidelines to provide notice of the date(s) to the professor, in
writing, by the end of the second week of classes. After that date, NO EXCUSED ABSENCES will be given
for religious observances.

Sexual Misconduct / Sexual Harassment: USF is committed to providing an environment free from sex
discrimination, including sexual harassment and sexual violence (USF Policy 0-004). The USF Center for
Victim Advocacy is a confidential resource where you can talk about incidents of sexual harassment and
gender-based crimes including sexual assault, stalking, and domestic/relationship violence. This confidential
resource can help you without having to report your situation to the Title IX Office unless you request that they
make a report. Contact the USF Center for Victim Advocacy: 813-974-5757. Please be aware that in
compliance with Title IX and under the USF Policy, educators must report incidents of sexual harassment and
gender-based crimes including sexual assault, stalking, and domestic/relationship violence. If you disclose any
of these situations personally to an educator, he or she is required to report it to the Title IX Office. For more
information about Title IX, a full list of resources, or to report incidents of sexual harassment, sexual violence,
relationship violence or stalking visit: [Link]/title-ix

Statement of Academic Continuity: In the event of an emergency, it may be necessary for USF to suspend
normal operations. During this time, USF may opt to continue delivery of instruction through methods that
include, but are not limited to: Learning Management System, online conferencing, email messaging, and/or an
alternate schedule. It is the responsibility of the student to monitor the Learning Management System for each
class for course-specific communication, and the USF, College, and Department websites, emails, and MoBull
messages for important general information (USF Policy 6-010). For additional guidance on emergency
protective actions and hazards that affect the University, please visit [Link]/em

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 Tentative Homework Schedule

 Myaccountinglab homework is due each Friday at 8 AM for submission. MAL homework will be
graded on completeness and effort, for 1 point each week, for a maximum of 10 points for the semester.
Complete this homework first.
 Written problems and review questions are at the end of each chapter. Please write out this
homework (solutions only) and bring it to breakout sessions with you each Friday. Problems and review
questions will be covered during your breakout sessions, and are subject to collection for written
homework points, for a maximum of 10 points for the semester.

Problems (Back of each chapter, upload

Chapter
each week)
1 42,44

2 30

3 35

4 28
5 39,44
6 28,32
7 26,29
8 30,34
9 31
11 27
12 a SEE PROCOPY – Extra Problems

12 37,38

13 42,44

14 36

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 ACG 2021 Tentative Schedule

Week of: Lectures: Mondays/Wednesdays TA Sessions: Fridays

Introduction and Chapter 1 Homework

January 13
Discuss Chapter 1 Syllabus Quiz Due by Monday, 1/20 at 11:59 PM

Discuss Chapter 2 Chapter 2 Homework

January 20 MLK Holiday - No class Monday Quiz #1 (Ch 1, 2) - Due by Monday, 1/27 at 11:59
PM

Discuss Chapter 3 Chapter 3 Homework

January 27
Discuss Chapter 4 and Review Chapter 4 Homework
February 3
Quiz #2 (Ch 3, 4) - Due by 2/10 at 11:59 PM

February 10 EXAM I (Chapters 1-4) No Breakout sessions this week

Discuss Chapter 5 Chapter 5 Homework

February 17
Discuss Excel project Excel project due Monday, 3/3 by 11:59 PM
Chapter 6 Homework
Discuss Chapter 6
February 24 Quiz #3 (Ch 5, 6) - Due by 3/3 at 11:59 PM

Chapters 7 and 8 Homework

Discuss Chapters 7 & 8
March 3 Quiz #4 (Ch 7,8) Due by 3/10 at 11:59 PM
Discuss Tableau project
Tableau Tutorial Quiz Due by 3/31 at 11:59 PM

March 10 EXAM II (Chapters 5-8) No Breakout sessions this week

March 17 Spring Break Week

Chapter 9 Homework
March 24 Discuss Chapter 9
Last Day to Drop with a “W” is Saturday, 3/29

Chapter 11 and 12a Homework

March 31 Tableau Project due by Monday 4/7 at 11:59 PM
Discuss Chapter 11 and 12a
Quiz #5 (Ch 9, 11, 12a) Due by 4/7 at 11:59 PM

April 7 Discuss Chapter 12 Chapter 12 Homework

Chapter 13 Homework
April 14 Discuss Chapter 13 Quiz #6 (Ch 12,13) Due by 4/21 at 11:59 PM

April 21 Discuss Chapter 14 Chapter 14 Homework

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 Chapter 14 Homework Upload due/ Review
Test Free Week
April 28 Review for Final Exam
Final Exam is Tentatively scheduled for Saturday,
5/3 7:30-9:30 AM in BSN 1100

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