SCHEDULE OF CLASS TOPICS AND ASSIGNMENTSweb.uncg.edu/bae/acc/201208/ACC-201-02.pdfMeints, financial...

Meints, financial accounting syllabus, fall 2012, page 1

University of North Carolina at Greensboro

Bryan School of Business and Economics

Department of Accounting and Finance

ACC 201-02: Financial Accounting

Fall 2012: TU / TH 12:30-1:45PM; Bryan 212

INSTRUCTOR/PROFESSOR: Name Jenna Meints

Office: 339 Bryan

Email: [email protected]

Office Phone: 336-334-4527

Office Hours: Tuesdays and Thursdays after class until 3:00pm, and/or by appointment.

ACCOUNTING TUTORING: 335 Bryan

Prerequisite: Any one of the following: MAT 115, 120, 150, 151, 191 or 292.

Course Objectives:

Demonstrate an understanding of basic accounting terminology and procedures

Create the financial statements which flow from the accounting process

Understand the accounting cycle and the accounting system

Develop an understanding of how business organizations operate and the events which have a financial

impact upon them

Understand the time value of money concepts

Facilitate the development of the student’s written communication skills through an essay assignment,

essay assessment and/or business memo assignments

Contribute toward the Bryan School’s commitment to information technology by requiring students to

use the internet, e-mail, word processing software and spreadsheet software where appropriate within

the course.


Course Resources:

Text: Financial Accounting: A Business Process Approach. ISBN: 1256636754. This is a custom

textbook for UNCG. You may not be able to find it elsewhere. An access code for MyAccountingLab is

also required. 365 days of access to MyAccountingLab is included with a new textbook purchase or can

be purchased online.

Blackboard: http://blackboard.uncg.edu. Will be used for announcements and posting of materials and

information for class.

MyAccountingLab (MAL): http://pearsonmylabandmastering.com/ We will use MAL for homework

assignments in this class (see “Homework Policies” below for additional information). This is required

for the course. 365 days of access to MyAccountingLab is included with a new textbook purchase or can

be purchased online. If you are waiting on financial aid you can receive free access for 17 days. Please

go to the MAL website to register. The course id is: meints35547

i>clicker2: ISBN: 1429280476. The i>clicker2 will be used in this class to determine your class

participation grade (see “Class Participation Policies” below for additional information). You are

responsible for purchasing the i>clicker and bringing it to class. A rebate is available for those that have

an old i>clicker and need to purchase the i>clicker2. Detailed registration and rebate information is

posted in Blackboard.

Tutoring: Tutoring is available in 335 Bryan. Please see “Tutoring” below for additional information.

Student Success Program: http://success.uncg.edu/ssp/apply/

o For questions about Student Success, please contact Caitlin Byerly at 334-3682 or [email protected]

Grades will be determined by:

Mid-term Exam #1: 20%

Mid-term Exam #2: 25%

Final Exam (Cumulative): 25%

Homework: 15%

Written Assignment: 10%

Class Participation (i>clicker): 5%

Grading Scale:

All grades will be posted on Blackboard. It is your responsibility to make sure they are recorded

correctly. Please contact me immediately if there is an error.

ATTENDANCE POLICIES

Attendance will be taken through the use of the i>clicker on random class dates. Please see the class

participation policy below. Attendance of each class is extremely important to your success in this course.

You are expected to come to every class on time, pay attention during class, and stay for the entire period. It

is extremely disruptive to the educational environment of the classroom when students come in late or leave

early. Noises echo in this auditorium and this can be very disruptive to your fellow classmates. If you have

an emergency and need to leave early please tell the instructor at the beginning of class and

accommodations will be made.

A+ = 97-100 A = 93-96 A- = 90-92

B+ = 87-89 B = 83-86 B- = 80-82

C+ = 77-79 C = 73-76 C- = 70-72

D+ = 67-69 D = 63-66 D- = 60-62

F = 59 and below

http://blackboard.uncg.edu/

http://pearsonmylabandmastering.com/

http://success.uncg.edu/ssp/apply/

mailto:[email protected]


Please be sure to bring a pencil, eraser, and a calculator with you to each class.

If you miss a class, then it is your responsibility to get the notes and any materials you missed from another

student in the class. I will not give out notes or any other materials from class to a student who misses a

class.

ELECTRONIC DEVICES:

Unless you have permission from the instructor, electronic devices other than your i>clicker and computer (cell

phones, pagers, PDAs, Blackberries, iPods, MP3 players, recording devices, etc.) must be turned off and stored

away with your personal belongings during class. Any device being seen or heard will be picked up by the

instructor and returned at the end of class. Any electronic device (including i>clickers and computers) in the

“ON” position during an exam will result in a grade of zero and dismissal from the classroom.

Computers in the Classroom: The use of a personal laptop computer is allowed for the taking of notes and

working examples during class lectures. The use of a personal laptop computer is not allowed for exams. The

use of a personal laptop computer for any non-classroom purpose is strictly prohibited and may result in the

student being dismissed from the classroom.

CLASS HANDOUTS:

Handouts for class will be posted on Blackboard for use in this course. I encourage you to print out a copy of

the problems and the work papers for the problems and bring them to class or download the handouts before

class and bring your laptop to class. I will NOT be able to provide copies in class. Solutions will NOT be posted

on Blackboard. If you miss a class, it is your responsibility to get the notes and any missed materials from

another student in the class.

CLASS PARTICIPATION POLICIES (I>Clicker2):

The basis for your class participation grade will be the use of the i>clicker technology for taking in class

i>clicker quizzes. Your grade will be determined by participation in these i>clicker quizzes. I>clicker quizzes

will not be graded for accuracy, but I will check to see that your responses demonstrate a sincere effort. I will

discuss correct responses when appropriate in class. The i>clicker quizzes will be designed to assist you in

gauging your knowledge of the required material in this class. I will be giving twelve (12) i-clicker quizzes

during this course. Each i-clicker quiz will be worth 10 points and there are a maximum of 100 points available.

Therefore, as you will note by doing the math, I will be counting 10 of the 12 i>clicker quizzes for grading

purposes. There will be no prior notice for the i-clicker quizzes and no make-up quizzes.

Due to the real time nature of this technology, there is no way to make-up a missed i>clicker quiz and you must

be prepared for the possibility of an i>clicker quiz at any time during each class session. Therefore, I expect

each of you to bring your i>clicker and log in for every class session with the exception of test days.

Technology Issues, Blackboard and I>Clicker: It is your responsibility to have your technology up and running in

a reliable manner. Saying that you are having problems with your technology is not a valid excuse for not

completing assignments. This includes the need for batteries in your i>clicker or calculator.

HOMEWORK POLICIES

MyAccountingLab (MAL) can be accessed using the course id and following the website link above (page

2) or the link posted in Blackboard.


Homework assignments can be saved in MAL, allowing you to work on the same assignment at different

times. However, you must submit the assignment to get credit for it. Do NOT submit each question

individually.

You are allowed 5 attempts at each homework question and you have the availability of the “Help Me Solve

This” function.

Late homework will not be accepted. There are no exceptions. Completing the assignment before the

due date reduces your chance of missing an assignment because of an illness or emergency.

Answers to homework assignments will be available in MAL shortly after the assignment is due. Please

check your answers and make sure you understand the material. Note that if you did not do the assignment,

you will not be able to view the solutions.

I do not give out hints or answers to homework problems over email. If you are having trouble with your

homework, please use the tutoring available from the accounting department or see me before or after class.

The due dates for all assignments are listed on the syllabus. If, for some reason, an assignment due date is

changed, the change will be announced in class and posted as an announcement in Blackboard. You will

also be able to see the updated due date in MAL. You are responsible for checking the syllabus and reading

all announcements in Blackboard. I will not respond to emails asking for the due date of a homework

assignment.

Homework grades will be posted in Blackboard shortly after the assignment is due. You are responsible for

ensuring that the grade in Blackboard is the same as the grade in MAL. If there is a problem with the grade

in Blackboard, please let me know.

If you are experiencing a problem with the MAL website, please call the MAL Customer Help Desk at

(800) 677-6337 or visit http://pearsonmylabandmastering.com/students/support/. If the problem you are

experiencing means that you cannot complete or submit your assignment, please send me an email before

the assignment is due to let me know.

TUTORING

Tutoring for this course is available in Bryan 335. The feedback from prior students is excellent. However,

please keep in mind that you must come prepared. The tutors will not do your work for you. Please be

prepared with specific questions. Tutoring is available to students in all sections of ACC 201 so please be

considerate of others that are waiting when you are receiving help.

WRITTEN ASSIGNMENT

The written assignment is due by noon on Wednesday, October 3 through SafeAssign in Blackboard. Please

see detailed instructions posted in Blackboard. It is YOUR responsibility to ensure that your essay is

successfully submitted and that you submit the correct, final version of your essay. No late submissions

will be accepted. Any disputes regarding grading must be submitted to me in writing for consideration.

EXAM POLICIES

Mid-term exams are not cumulative, but are closed book and proctored. The final exam is cumulative,

closed book, and proctored.

There are no makeup mid-term exams. If you have prior permission from the instructor, the weight

attributable to a missed exam will be allocated to the final exam. Please try to notify me at least 48 hours

prior to the exam. Failure to notify me within 24 hours after the scheduled exam will result in a grade of

zero on the exam. At the time of notification, I will determine whether to consider the absence excused or

unexcused and follow University policy. In the event you miss an exam for medical or psychological

circumstances, you must provide me with written verification.

http://pearsonmylabandmastering.com/students/support/


All exams require a pencil and calculator. You may not share or borrow calculators during exams. Cell

phones or other PDAs may not be used in place of calculators.

Please note that the Final Exam is scheduled for Thursday, December 6 12:00PM-3:00PM. This

schedule is set by the University and cannot be changed. Please plan accordingly.

In accordance with UNCG’s policy, only those students with three or more final exams within the 24 hour

period surrounding our scheduled final exam and have documentation from the registrar’s office are eligible

to take the final exam on the make-up day. Documentation from the registrar’s office must be submitted to

me by 5:00pm on Tuesday, December 4.

GRADES

All grades will be posted to Blackboard as soon as they are available. To determine your grade at any point

during the semester, use the grades on Blackboard and the weights shown on the first page of this syllabus.

There are no opportunities for individual extra credit in this course.

UNIVERSITY POLICIES & RESOURCES

Students are expected to abide by the UNCG’s Academic Integrity Policy and the Student Code of

Conduct:

o Student Conduct: http://studentconduct.uncg.edu/policy/code/

o Academic Integrity Policy: http://academicintegrity.uncg.edu/violation/

Student Disabilities - Any request for special accommodations must come through the Office of

Disability Services with the appropriate paperwork. Please visit http://ods.dept.uncg.edu/services/ for

further information.

Students in Distress: UNCG cares about your success as a student. We recognize that students often

balance many challenging personal issues and demands. Please take advantage of the University

resources designed to help. For assistance accessing these resources, contact the Dean of Students Office

at 334-5514 or Student Academic Services at 334-5730. The Counseling and Testing Center is available

for mental health assistance, 334-5874. You may also visit me during my office hours.

OTHER COMMENTS If you send me an email, please allow me at least 24 hours to respond. Please do not repeatedly send

me the same email if you do not hear back from me right away.

I believe that your education is your primary responsibility. It is your job to prepare for and keep up with

assignments. Some students have commented that there is too much work in this course or that it is all

due on the same day. Accounting courses in general are challenging as they cover a vast amount of

material. Deadlines are set, but it is in your hands as to whether or not you do all the work on the last

day or you plan ahead and spread it out.

This course is a critically important portion of the business curriculum at UNCG. (If you are an

accounting major, you should not take this course, but take ACC 218 instead.) It is also very time

intensive. You may find it necessary to read the textbook material more than once to fully absorb it.

Chapters 1-3 are fundamental!

Please note that the chapter assignments may only represent the minimum amount of work necessary to

gain an understanding of the material covered in this course.

There are no opportunities for “extra credit” in this course. Each assignment is an opportunity to

improve your grade.

http://studentconduct.uncg.edu/policy/code/

http://academicintegrity.uncg.edu/violation/

http://ods.dept.uncg.edu/services/


SCHEDULE OF CLASS TOPICS AND ASSIGNMENTS

(subject to change at instructor’s discretion)

DATE Class # TOPIC CHAPTER ASSIGNMENT

Aug 21 (Class #1) Introduction to Class 1 READ Chapter 1

Chapter 1 Homework

Assigned in

MyAccountingLab (“MAL”)

Aug 23 (Class #2) Business: What’s It All About 1

Aug 28 (Class #3) Qualities of Accounting Information 2 READ Chapter 2

Chapter 2 Homework

Assigned in MAL

Aug 30 (Class #4) Qualities of Accounting Information 2 Chapter 1 Homework DUE

CHAPTER 1 HOMEWORK MUST BE SUBMITTED BY 11:59PM ON THURSDAY, AUG 30

The homework assignment must be completed using MyAccountingLab (MAL).

The homework can be accessed using the website listed in the syllabus.

Make sure you have SUBMITTED the assignment before it is due.

Assignments submitted after they are due will not receive credit.

Sept 4 (Class #5) The Accounting Cycle B READ Appendix B

Appendix B Handout #1 (steps 1-3) pages 517-524

Sept 6 (Class #6) The Accounting Cycle B

Sept 11 (Class #7) Accruals and Deferrals 3 Chapter 2 Homework DUE

App B Handout #1 DUE

@ 12:30PM in class

READ Chapter 3

Chapter 3 Homework

Assigned in MAL

Sept 13 (Class #8) Accruals and Deferrals 3

Sept 18 (Class #9) The Accounting Cycle B READ Appendix B

Appendix B Handout #2 (steps 4-8) pages 524-534

Sept 20 (Class #10) Review for Mid-term exam Chapter 3 Homework DUE

App B Handout #2 DUE

@ 12:30PM in class


Sept 25 (Class #11) Mid-term Exam: Chapters 1, 2 & 3

Bring a pencil with an eraser and a calculator.

Notes, scrap paper, and cell phones are NOT allowed during the exam.

Sept 27 (Class #12) Payment for Goods and 4 READ Chapter 4

Services: Cash and Accounts Chapter 4 Homework

Receivable Assigned in MAL

Oct 2 (Class #13) Payment for Goods and

Services: Cash and Accounts

Receivable 4 WRITING ASSIGNMENT

DUE

WRITING ASSIGNMENT DUE through SAFEASSIGN in BLACKBOARD October 3 at NOON

Oct 4 (Class #14) The Purchase and Sale of Inventory 5 READ Chapter 5

Chapter 5 Homework

Assigned in MAL

Oct 9 (Class #15) The Purchase and Sale of Inventory 5 Chapter 4 Homework DUE

Oct 11 (Class #16) The Purchase and Sale of Inventory 5

No classes October 16 - FALL BREAK

Oct 18 (Class #17) Acquisition and Use of Long-Term 6 Chapter 5 Homework DUE

Assets Read Chapter 6

Chapter 6 Homework

Assigned in MAL

Oct 23 (Class #18) Acquisition and Use of Long-Term 6

Assets

Oct 25 (Class #19) Acquisition and Use of Long-Term 6

Assets

Oct 30 (Class #20) Review Chapters 4, 5, and 6 Chapter 6 Homework DUE

November 1 (Class #21) Mid-term Exam: Chapters 4, 5 & 6

Bring a pencil with an eraser and a calculator.



Nov 6 (Class #22) Accounting for Liabilities 7 Read Ch. 7

(short-term) pages 317-323

Chapter 7 Homework

Assigned in MAL

Nov 8 (Class #23) Accounting for Liabilities 7 Read Ch. 7 Appendix

Time Value of Money pages 361-366

Nov 13 (Class #24) Accounting for Liabilities 7 Ch. 7 Homework #1 DUE

Read Ch. 7 (long-term) pages 323-342

Nov 15 (Class #25) Accounting for Liabilities 7

Nov 20 (Class #26) Accounting for Shareholders’ 8 Ch. 7 Homework #2 DUE

Equity Read Chapter 8

Chapter 8 Homework

Assigned in MAL

No classes November 22 - THANKSGIVING BREAK

Nov 27 (Class #27) Accounting for Shareholders’ 8

Equity

Nov 29 (Class #28) Review for Final Exam Chapter 8 Homework DUE

Dec 6 12:00 - 2:00 PM Cumulative Final Exam (All chapters)

BRYN 212 Bring a pencil with an eraser and a calculator.


Dec 13 12PM-2PM Make-up Final Exam. See EXAM POLICIES on page 2 of the syllabus.

BRYN 212 to determine if you are eligible to take the make-up exam.


Web Registration of i>clicker

Go to iclicker.com and click the Register Your i>clicker button.

iclicker.com registration screen showing Captcha Verification Image

To complete the student registration form, students must:

1. Enter their first name and last name in the appropriate fields.

2. Enter their student ID. The student ID is the portion of the student’s uncg e-mail address before @uncg.edu.

For example, John Smith has an e-mail address of [email protected]. John’s student ID is jhsmith.

3. Enter i>clicker remote ID. The remote ID is the 8-character alphanumeric code printed below the barcode

on the back of the remote.


(i>clicker registration continued)

Sample i>clicker remote ID

4. Enter the letters or numbers in the captcha security image on the screen. This verification image is a slightly

distorted series of characters used to prevent spam bots from submitting the form.

5. Click the Enter button. An on-screen message confirms that registration was successful. The student’s ID is

now tied to their unique i>clicker remote ID.


Accessing MyAccountingLab (MAL):

Register and Enroll in a New Subject

1. Go to the MyLab and Mastering website and click Student in the Register area.

2. Enter the course ID you received from your instructor for your new course, and click Continue.

Course ID: meints35547

3. Follow the instructions to either:

Use a student access code, purchase access online, or request temporary access.

To use a student access code:


2. Enter the course ID provided by your instructor and click Continue.

3. After verifying your course information, enter your username and password, and click Sign In.

4. If you don’t have a Pearson account, click Create an account.

5. Complete the Create an Account page. Helpful hints display to guide you.

6. Read and accept the license agreement.

7. Optionally, you can select the check box to help us make our products better and learn about new offers.

8. Click Create Account.

9. Click Access Code and enter your six-word access code in the boxes.

10. Click Finish to complete your registration.

11. Click Go to Your Course to access your online course.

To purchase course access online:


2. Enter the Course ID provided by your instructor and click Continue.



5. Complete the Create an Account page. Helpful hints display to guide you.




9. Select the button for the access level you want.

10. Select whether you want to pay with a credit card or use PayPal and enter payment information.

11. Click Review to review your order details. If you need to change anything, click the Change link.

12. Click Make Payment to submit your order.

13. Click Go to Your Course to access your online course.


http://help.pearsoncmg.com/myp/myp_instr/Content/mycoursecompasscourses_myp/get_started_myp/how_students_enroll_myp.htm?CSHID=mycoursecompasscourses_myp%2Fget_started_myp%2Fhow_students_enroll_myp.htm#use_access_code

http://help.pearsoncmg.com/myp/myp_instr/Content/mycoursecompasscourses_myp/get_started_myp/how_students_enroll_myp.htm?CSHID=mycoursecompasscourses_myp%2Fget_started_myp%2Fhow_students_enroll_myp.htm#purchase_access

http://help.pearsoncmg.com/myp/myp_instr/Content/mycoursecompasscourses_myp/get_started_myp/how_students_enroll_myp.htm?CSHID=mycoursecompasscourses_myp%2Fget_started_myp%2Fhow_students_enroll_myp.htm#request_temp_access




(Accessing MyAccountingLab (MAL) continued)

To request temporary access

If a student is waiting for financial aid, 17 days of temporary course access without payment may be available.


2. Enter the Course ID provided by your instructor and click Continue.



5. Complete the Create an Account page. Helpful hints appear to guide you.




9. To get temporary access to your course, click the link at the bottom of the page.

10. When a confirmation message appears, click Yes to complete your registration.

11. You will receive a confirmation email with payment instructions. Click Go to Your Course to access your course.

For more help with registration, go to the Get Started for Students area of the MyLab and Mastering website. For

instructions on registration, watch the Register for your course videos.


http://pearsonmylabandmastering.com/students/


ACC 201, Fall 2012

Writing Assignment

Due: Noon, Wednesday, October 3rd

through SafeAssign in Blackboard (emails will not be accepted)

ARTICLE:

In July 2012, the following news article appeared in CNNMoney.

Google to pay $22.5 million fine for Safari privacy evasion

By Stacy Cowley

NEW YORK (CNNMoney) -- Nine months. That's how long Google's privacy settlement with federal

regulators lasted before the company racked up its first violation.

Google has a preliminary deal in place with the U.S. Federal Trade Commission to pay a $22.5 million fine for

evading some privacy settings on Apple's Safari Web browser, a source with knowledge of the settlement told

CNN.

The fine would be the largest penalty ever levied on a single company by the FTC over privacy issues, but it's

still a financial wrist-slap for Google, which earned $2.9 billion last quarter.

Under the terms of the deal, which remains subject to approval from FTC commissioners, Google would admit

no wrongdoing.

Google (GOOG, Fortune 500) has previously acknowledged skirting the privacy settings on Apple's (AAPL,

Fortune 500) Safari Web browser, a move that let advertisers track users in unintended ways. Google

immediately disabled the technology when privacy researchers exposed it in February.

Asked to comment on its deal with the FTC, Google provided CNN with the following statement: "We cannot

comment on any specifics. However we do set the highest standards of privacy and security for our users."

An FTC spokesman declined to comment on the issue.

The Safari controversy erupted five months ago after a researcher at Stanford University found that Google had

overridden Safari's default privacy settings.

That sounds dire, but the actual consequences of Google's evasion were fairly trivial. The maneuver related to

ad targeting and allowed advertisers to deliver messages customized to users' recent browsing history.

Individual users' personal information was never collected.

Sites use files called "cookies" to follow users' movements and log-ins as they travel through the Web. Apple's

Safari has far stricter tracking restrictions than any other major browser: By default, it blocks third-party

cookies. That's a problem for ad networks like Google's, which rely on those cookies to measure their

campaigns and to enable some ad functions.


(writing assignment continued)

Google admitted using a technical maneuver to evade Safari's default settings. The problem, pointed out by

Stanford University researcher Jonathan Mayer, was that Google's workaround went much further than Google

apparently realized.

"The Safari browser contained functionality that then enabled other Google advertising cookies to be set on the

browser. We didn't anticipate that this would happen," Google told CNNMoney at the time. "We have now

started removing these advertising cookies from Safari browsers."

Google's Safari dodge caught the attention of the FTC, which is monitoring Google's compliance with the

company's privacy pledges under the terms of a settlement deal finalized in October.

The October deal stemmed from Google's blunders with Google Buzz, an early social networking effort that

violated Google's written privacy policies. Google agreed to undergo regular, independent privacy audits and to

pay penalties of up to $16,000 per individual violation for any future privacy missteps.

In its statement to CNN about its talks with the FTC, Google emphasized that it considers the Safari skirmish a

minor one.

"The FTC is focused on a 2009 help center page published more than two years before our consent decree, and

a year before Apple changed its cookie-handling policy," the company said. "We have now changed that page

and taken steps to remove the ad cookies, which collected no personal information, from Apple's browsers."

-- CNN's Dan Simon contributed reporting

First Published: July 11, 2012: 2:19 PM ET



INSTRUCTIONS:

READ the article and then respond to the following in essay format.

First, address the following:

What are the ethical issues involved in this article?

Identify all of the stakeholders of Google.

How are these stakeholders affected by the events of this article?

Second, answer the following four questions:

1. Why was Google fined $22.5 million?

2. What percentage of Google’s prior quarter earnings was the fine?

3. How does this fine affect Google’s net income?

4. Does Google have incentive to increase its reported earnings in the period of the fine?

(Why or why not?)

Finally, in your essay, assume Google’s public relations manager will inform stockholders of the fine in a letter.

If you were the public relations manager, what would be your approach to this letter to stockholders?

Remember to think like a manager for Google. Among other issues, you may care about the tone of the letter,

the explanation of Google’s actions, the fact that this was the largest fine over privacy issues in the history of

the FTC, future steps that stockholders may want to hear Google is taking to keep this from happening again,

and retention of stockholders.

Format Specifications: Your essay should be no less than one page and no more than three pages, double-

spaced in Times New Roman 12 point font with one-inch margins. The essay should be written in paragraph

form. Do not use bullet-points or other outline formats within the essay.

Tips for doing well on the assignment:

1. Your response should be professional, fact-based, and unemotional.

2. Proofread your essay! I cannot stress this enough.

3. Have someone else proofread your essay, preferably someone who has not read the assigned article so

they can determine whether everything is properly explained.

4. I encourage you to use UNCG resources such as the writing center

http://www.uncg.edu/eng/writingcenter/ to help you with your writing or to proofread your essay.

5. Make sure your spelling and grammar are correct.

6. Avoid using clichés (i.e. “Honesty is the best policy”) and exaggerations in your writing and try not to

make any judgments of character (i.e. “Jane Smith is a very unethical person”).

7. Do not use citations. Use your own words to answer the questions.

8. This is an individual assignment. You may use the tutors in the tutoring room to gauge if you are on the

right track, but they will not give our answers. You are expected to submit your own, original paper.



GRADING:

The writing assignment is worth 10% of your final grade. The assignment will be graded equally on two

components; content and writing. Half of the writing assignment grade will be based on how well you answer

the questions in your own words and half of the grade will be based on your writing (grammar, spelling,

sentence structure, etc). Any information contained in your essay that is incorrect will result in points being

deducted so be sure your responses are appropriate. Be sure to address all of the questions. The grading rubric

that will be used is as follows:

1. Identifies the ethical issues in the article.

Poor________ Fair________ Good________ Very Good________ Excellent________

(2 points) (4 points) (6 points) (8 points) (10 points)

2. Identifies all stakeholders and discusses how they may be affected.



3. Responds to the first three of four questions.

For each question addressed and answered correctly: 2 points per question (up to 6 points)

For each question addressed, but answered incorrectly: 1 point per question

4. Responds to fourth question. Discusses (lack of) incentives to manage earnings.

Fair________ Good________ Very Good________ Excellent________

(1 points) (2 points) (3 points) (4 points)

5. Presents an appropriate response to stockholders.

Poor________ Fair________ Good________ Very Good________

(5 points) (10 points) (15 points) (20 points)

6. Quality of Writing. This includes grammar, spelling, and the ability to write the essay in a coherent,

concise, and effective manner.



SCHEDULE OF CLASS TOPICS AND ASSIGNMENTSweb.uncg.edu/bae/acc/201208/ACC-201-02.pdfMeints, financial...

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