GRADES *****

Grades will be determined on the basis of total points earned.  Examination and project due dates appear on the class schedule.  The point distribution for those taking this course for the first time using the Business Activity Model will be approximately as follows:*                                   

The point distribution for those who have previously matriculated in ACCT 305 using the Business Activity Model is as follows:*                                   

Please note that the above grade distribution is approximate.  In the event that we are unable to complete a particular assignment (e.g., take-home exam) or topic, the weighting of the points for determination of the final course grade may be adjusted. The professor will make a good faith effort to inform the class of grade weighting changes before the final exam.  Also, please note that in order to obtain a particular grade, in addition to earning enough points to qualify for that grade (e.g., at least 560 points for a grade of "B"), one must score that grade on at least one of the in-class tests. For example, if one earns a total of 570 points but does not score above a 79 on any of the in-class exams, that person will earn a grade of "C" in the course. 

Class Participation and Attendance:

Successful completion of this class will require extensive class participation in case discussion and the presentation of answers to classroom exercises.  Class members are required to read all of the assigned exercises, problems, cases requirements and to prepare the material as requested.

At his discretion, the instructor may ask a student to present his/her material to the class for discussion.  The instructor will assign a grade to the participation based on the nature of each student's involvement.  Your participation grade will be affected significantly by your performance during discussions either as a presenter or as a member of the audience, so daily preparation is required. 

Higher participation grades will be given for insightful comments or questions that relate to class material, minimal grades will be assigned for simple questions of clarification, and deductions will be distributed for students attempting to confuse, delay, or embarrass the instructor.  Higher grades will be assigned to students who consistently participate, while minimal grades will be awarded to those who are involved on an infrequent basis.

Should students choose to come to class unprepared to discuss assigned exercises or cases, the instructor may at his option administer unannounced graded quizzes that will be considered in the calculation of final course grades.

Attendance will also be considered when calculating a student’s participation grade.

 Examinations:

 Individual student exams will be given as scheduled and Make-up tests will be given only if I am provided with a written doctor's note within one-week of the missed test. Students are required to acknowledge their compliance with Salisbury's Academic Integrity policy on all exams as follows:

 I have not had any unsanctioned prior access to this examination and will conduct myself in an honest manner in regard to all aspects of this examination.  Unless authorized by the course professor, I will not discuss the contents of this examination, in general or specific terms, until the examination is administered to all students.

 Take-Home Research Project Exams:

Take-home research project exams are exercises designed to give each individual student the opportunity to use research tools to investigate financial accounting practice questions.  These questions may be similar to those presented in class, but may also involve topical questions to the accounting community or issues of interest to the class instructor.  Projects are due on the assigned dates.  Late submissions will not be accepted.  These exercises are intended to give the student research experience similar to that required by the public accounting profession.  The research skills developed by these projects will also assist students in their preparation of case requirements.

 Homework Assignments:

Students will be asked to individually complete four homework assignments during the semester.  One exercise involves completing a proof of cash.  The other three require students to either prepare working papers supporting a corporate income tax return or the return itself.  Each assignment must be completed using electronic spreadsheets.  Hand-written calculations and answers are not acceptable.

Homework assignments are valued at 25 points each and are due at the beginning of class on the date indicated on the attached schedule.  Assignments that are submitted after this time will receive no credit.

 Group Assignments:

Students will be required to work in groups to complete assigned case requirements.  A group or team approach has been adopted for this course for several reasons.  First, academic research shows that learning improves when using this technique.  Second, accounting and finance professionals perform a significant amount of their work in groups.  Student groups will be assigned by the instructor during the first week of the semester.  All group assignments are final.

 Electronic Mail and the Internet:

This class will make extensive use of electronic mail (e-mail) and the course home page to promote communication between the instructor and students and to facilitate administration of the course.  For example, students may receive such items as the syllabus, take-home exams, examination results and answers, midterm and final grades, and other miscellaneous informational items through this media.  Students are encouraged to use e-mail to ask the instructor any questions they may have concerning the course or its subject matter, particularly if regular office hours cannot be met or cannot be scheduled.  Students also are asked to periodically check both the course home page for general announcements. Therefore, students enrolling in this class must possess a functioning electronic mail account and be proficient in the use of e-mail and the Internet.

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