A310 Syllabus : simplebooklet.com

C O N T E N T S12Course RequirementsTime ManagementOffice Hours and Extra HelpFeedback13Note to Students Planning to Take theCPA Exam14Student Honor Code15PoliciesVideo Proctoring and RecordingUnauthorized Use16Biased Based Incident Reporting17PoliciesAccommodations for ReligiousObservancesDSS18PoliciesSexual Misconduct and Title IXMental Health19Tentative Course Schedule21Appendix AUndergraduate Program Learning Goals 3Instructor and Section InformationInstructor InformationSection Information4Course Objectives and Learning OutcomesDescriptionLearning Outcomes  5Course InformationRequired MaterialsCourse Website 6 Course RequirementsCommunication Grading7 Grading Scale8Course RequirementsIntroductionHomeworkIU K-talks 9Course RequirementsExamsStudent Participation 10Course RequirementsClass PreparationAttendance 11Course RequirementsMinimizing Class DistractionsLate Work Policy

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In this class, you will develop adeeper understanding of theimpact of accounting standardsand accountant judgment onfinancial decision-making. Thecourse emphasizes the role thatjudgment plays in financialreporting. As such, you willexamine the impact of businessand economic decisions onaccrual-based financialstatements. You will applytechnical, analytical, andinterpretive skills related toeconomic transactions andaccrual-based financialstatements to evaluate andcompare the financialperformance of corporations. A 3 1 0 | 4Course Objectives and LearningOutcomesDescription Learning OutcomesUpon successful completion of thecourse, you will be able to: 1) Locate, interpret, and use theinformation found in annual reports toanalyze and compare companies'financial performance [SLO 1.3]2) Analyze the financial statementimpact of using U.S. GAAP and itsdifferent accounting methods torecord economic transactions [SLO3.1] 3) Evaluate and predict theimpact of management decisions onfinancial statements and financialratios [SLO 3.3; SLO 5.2]4) Apply effective communicationtechniques to explain financialconcepts [SLO 3.1; SLO 5.4]See Appendix A for the complete listof undergraduate program learninggoals and student learning outcomes.

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Course InformationIn this course, the textbook we use is:Spiceland, Nelson, Thomas and Winchel,Intermediate Accounting, 11th Edition,McGraw Hill, 2023 McGraw-Hill’s Connect HomeworkManager will provide you with access toboth the e-text and the homework required for this course. Your bursar bill willreflect the purchase when you register forthis class, and you do not need to make anew purchase unless you want to buy thebinder ready version option of thetextbook. You may purchase the textdirectly from McGraw Hill. You will beasked when you sign up for access toMcGraw Hill Connect for the first timewhether you want to purchase a BRV ofthe textbook. You will need a non-graphing financialcalculator. The Hewlett Packard 10B or 12C Financial Calculators will work. I knowmany of you may already have the TexasInstruments BA II Plus Financial calculatorwhich will work for this class as well. I post all the materials that you will need for thiscourse throughout the semester on Canvas. Classmaterials, assignments, grades, announcements,and other material can be found on our classcanvas page. This is an almost paperless class soif you want hard copies of class materials it isyour responsibility to print your materials andbring them to class. You are also responsible forchecking Canvas for announcements andchanges. If you experience any technical glitchesusing Canvas, you should seek support by callingthe UITS Support Center (812) 855-6789.Required MaterialsCourse WebsiteA 3 1 0 | 5

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Course RequirementsA 3 1 0 | 6The best way to contact me is via email. I will do my best to respond to your email withinone business day. I will communicate to the class via announcements and/or messagessent via Canvas. All-important requests (e.g., grade question, excused absence questions)should be submitted via email and not discussed in person to avoid miscommunications.You should read all emails sent via Canvas and all announcements to ensure you do notmiss important information.CommunicationGradingThe components of your grade are shown at the top of the next page. I am completelyhappy to do everything I can to help you master the material so you have the greatestchance of earning the grade you desire. In addition, at the recommendation of theaccounting department, I expect the overall class average to follow a B+ average (3.2-3.4 GPA). According to the Family Educational Rights and Privacy Act (FERPA), I cannot discussstudent grades or related class information with individuals other than the student.Additional information on FERPA and the IU Release of Student Information Policy canbe seen here: http://registrar.indiana.edu/policies/student-privacy-ferpa.shtml .

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Course RequirementsINTRODUCTIONBefore the end of the second week of class Iwould like you to share with the class who youare, what your careers plans are and if you havehad an internship and/or are involved with anystudent organizations. We will use Voicethreadfor this introduction assignment. Once you haverecorded your introduction feel free to listen toyour classmates and comment if you like. Youmay find someone with a similar interest thatyou didn’t know before this class. Some of youwill use Voicethread again for your K-Talkassignments. HOMEWORKDuring the semester, you will be assignedhomework that can be accessed via McGrawHill Connect. You can access the homeworkdirectly through McGraw Hill Connect or via linksin Canvas. These homework assignments will bedue at 11:59 pm on the Sunday listed in thetentative class schedule. They are graded onaccuracy. You are welcome to work withclassmates on homework assignments, howevereveryone needs to submit their own homeworkassignment in McGraw Hill Connect. Thepurpose of the homework sets is to provide youadditional practice problems that will help youprepare for exam-style questions. The lowestthree homework grades will be dropped. IU K-TALKSDuring the first two segments of the class, a segmentends with an exam, you will be responsible forcompleting a short assignment related to examconcepts called a K-Talk. The details will be providedon Canvas and due dates are listed in the courseschedule. You will be required to find an article orpodcast that discusses something we have covered inclass (e.g., Wall Street Journal article). You will providea summary of the podcast or article and compare andcontrast the concept to how it is described in thetextbook. You can submit this assignment a number ofways:submit a 2- 3 page essay, create a Voicethreadwith slides, create a podcast with slides or if you arereally adventurous you might want to try MicrosoftSway, Adobe Express or Piktochart (you can use thefree version) or something I have never heard of. Nomatter how you choose to prepare the assignment, itmust include visuals. These visuals must include allrelevant information related to the concept presentedin class, information from the related article or podcastand any supplemental information, say a footnote fromthe 10-K. No late assignments are accepted (but feelfree to do it early!) A 3 1 0 | 8

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There will be 3 exams in this course. The exams will beheld in person during regular class periods. The midtermswill specifically cover only material covered since theprevious exam. Before each midterm, I will provide you areview packet with additional questions, however, anymaterial covered in class or on the homework is fairgame for the exam. Obviously, studying for the exams is paramount to yoursuccess in this course. Students trying to cram-study thematerial to prepare for a midterm are exposed to therisk of an unforeseen circumstance (illness, surpriserecruiting trip, etc.) occurring during the days prior to anexam that prevents them from studying. Please study thematerial throughout the weeks prior to the exam to avoidthis potential problem. Given that you have the examdates well in advance, I will not allow you to take anexam at a later date. Proper planning prevents poorperformance.Copying exam problems in any way (e.g., cell phonephotos) will be considered a violation of the StudentHonor Code and will be punished. With respect to the grading of exams, I make every effortto grade consistently and fairly. Noting this, if you ask fora regrade you would do well to be well prepared toexplain my grading error. I will only adjust scores if Iindeed committed a grading error, and will not adjustscores if I was consistent in grading across the wholeclass. I reserve the right to regrade the entire submissionif any regrade is requested. Students may submit awritten regrade request to me up to one week aftermidterms are distributed to students. I will not considerverbal regrade requests. After one week, your grade isfinal. Course RequirementsEXAMS FINANCIAL STATEMENT PROJECTThe first part of this assignment requires that you createa slide deck comprised of ten slides that compares andcontrasts a fraud (restatement) firm with an industrypeer who had no cases of fraud or restatement. Thetwo firms should be compared and contrasted byexamining three dimensions: financial ratios, analysts’and management expectations. The project concludeswith an investment decision. Would you have invested inthe fraud/restatement or peer firm based on youranalysis? You also have to submit a 5-7 minute videopresentation.The second part of the assignment is an individualsubmission. It requires you to watch your classmate’svideo submissions from part I and come up with follow-up questions prior to meeting with the student todiscuss their recommendations about which stock willbe purchased by Kelley Investment Group. After yourmeeting, you must submit a memo that discusseswhether you agree with their final recommendationbased on their slide deck, video submission, andquestion and answer session. This project is in lieu of afinal exam. A 3 1 0 |  9

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To minimize classroom interruptions, I stronglyencourage you to arrive on time and to avoidleaving early. I understand there may beinstances that arise which require you enterlate or leave early. Under these circumstances,please enter and exit as inconspicuously aspossible. Please note that I greatly appreciateyour efforts to minimize the extent to whichyour job search interferes with attending class.If you miss class for any reason, you do notneed to email me (as your grade is not linkedto attendance) and should instead ask aclassmate for notes. If you need additionalhelp after talking to a classmate, reading thebook, and reviewing the notes, please come tomy office hours. AttendanceStudents are expected to have read the assignedchapters prior to coming to class. In some cases, I willnot lecture over the content of the chapter, but ratherjump straight into the application of the content. Thus,the initial onus of learning the content will be on thestudent prior to coming to class. To know what areas ofthe chapter you should read, you can review thetentative course schedule as well as the class lecturenotes to identify the topics I intend to cover. This is a paperless class so please bring your own copiesof the lecture notes to class if the lecture notes areprinted from Canvas. We will cover these materials inclass so having them printed is paramount to followingalong in class. If you have a tablet, you can bypass theprinting of notes before class. A 3 1 0 | 1 0Class PreparationThis course is taught using an "active learning"approach in which students are the primary source ofclassroom interaction and learning. Thus, student classparticipation in this course is very important. Activeinvolvement in class involves regular attendance,professionalism, preparedness, productive participationin discussions, and thoughtful responses to questions. Itis, therefore, assumed that you have read the assignedmaterials and have completed any assigned work priorto each class meeting. The quality of the learningexperience depends on each student’s commitment tothe class. In addition to providing a more stimulatinglearning environment in the classroom, classparticipation offers you a great opportunity to improveyour oral communication skills which are essential for asuccessful professional career.In terms of participation points, there are 48 pointsassigned to pre-lecture videos. There are 16 videosworth three points each. The videos have embeddedquestions that are answered for points. You can dropthree of these pre-lecture assignments for a total of 9dropped points. In addition, there will be 48 pointsassigned to class activities. Again, you can drop 3 ofthese assignments for a total of 9 dropped points.These assignments will be submitted via Canvas duringclass. Please note that in-class assignments requireyou to be present during class. If you complete anactivity outside of the classroom you will receive a zerofor the assignment, I will also proceed with anacademic integrity charge. Student Participation

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LATE WORK POLICYTo minimize classroom interruptions, I stronglyencourage you to arrive on time and to avoidleaving early. I understand there may beinstances that arise which require you enterlate or leave early. Under these circumstances,please enter and exit as inconspicuously aspossible. Please note that I greatly appreciateyour efforts to minimize the extent to whichyour job search interferes with attending class.If you miss class for any reason, you do notneed to email me (as your grade is not linkedto attendance) and should instead ask aclassmate for notes. If you need additionalhelp after talking to a classmate, reading thebook, and reviewing the notes, please come tomy office hours. Minimizing Class DistractionsIn lieu of allowing late work, I will drop the three lowesthomework grades. In the event an emergency, familysituation, or other unforeseen circumstances will result inyou missing more than one assignment in a givencategory, please email me with a clear description ofthe situation which supports the need for exceptions,and we can discuss accommodations. If you are not excused from an exam and miss it, you willreceive a zero. There will be no make-up exams forunexcused absences. To obtain an excused absencefrom an exam due to an Indiana University approvedscheduling conflict, students should submit a request tome at least 10 days prior to the exam (this time will allowme to find a location for a make-up exam). For excusedabsences which I am provided at least 10 days’ notice,we will schedule a makeup exam. If an unforeseen event occurs that keeps you from takingan exam, please notify me as soon as possible and beprepared to provide appropriate supportingdocumentation. From this documentation, I willdetermine if your absence is excused. If the absence isexcused, the weight to that midterm will be allocatedequally to the other two exams. A 3 1 0 |  1 1

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A 3 1 0 | 1 2FeedbackTime management is the key to doing well inthis class. Good performance in A310 requiresa level of conceptual understanding that goesbeyond the ability to memorize formulas ortechniques. It is difficult to obtain this type ofconceptual understanding by cramming. Thus,for most people, accounting is a subject thatrequires study on a regular basis. If you arepreparing well in advance and are stillstruggling, please see me during office hours. Iam always happy to help people who are tryinghard. Prepare a list of specific questions, andI’ll give you as much time as you need. Pleaserealize that I can’t help very much if you comeby with big issues one or two days before atest. And there is nothing I can do for you afteryou have received a lower grade than youexpected or wanted besides helping youcreate a better plan for the future. Time ManagementI will make every effort to make the class a successfulendeavor for all students. To this end, I welcome anyfeedback about the course and/or my teaching. To notdisrupt the class, please deliver this feedback via emailor during office hours. I will have a MidsemesterFeedback Evaluation form that I ask you to fill out afterthe first portion of the semester to identify areas thatneed adjustment. Office Hours & Extra HelpYou do not need to make an appointment tocome to my office hours. Feel free just drop in.You are welcome to make an appointmentoutside of office hours if the scheduled officehours do not fit your schedule.

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A 3 1 0 |  1 3Indiana University students who wish tobecome licensed CPA’s will need to take theUniform CPA Examination after graduation.Although the CPA exam is a uniform nationallyadministered exam, the educationalrequirements needed to sit for the exam varyfrom state to state. Most states, includingIndiana, require 150 hours of college credit tosit for the exam. In addition, each staterequires a certain number of accounting andother business credits. Indiana University’sundergraduate accounting degreerequirements satisfies the accounting andother business credit requirements mandatedby the Indiana Professional Licensing Agency.Since these requirements are subject tochange, students are encouraged to researchthese requirements along with therequirements mandated by other states.Several states require additional accountinghours, and some states require specific coursesthat are not included in IUB’s requiredcurriculum. It is each student’s responsibility toresearch these exam requirements. Furtherinformation is available at www.nasba.org,www.cpa-exam.org, and by telephone at 1-800-cpa-exam. Note to Students Planning to Take theCPA Exam

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StudentHonor CodeThe vast majority of IU and Kelley students act honestly and with integrity in their personal lives and inclass. Indeed, integrity and accountability are fundamental values of the Kelley School of Businessundergraduate program. Unfortunately, each year a small group of students deviate from thosevalues and (either intentionally or unintentionally) engage in academic misconduct. Please do notfind yourself among that group.To avoid academic misconduct, you must know and comply with the responsibilities and duties setforth in the Kelley School of Business Student Honor Code, the Indiana University Code of StudentRights, Responsibilities, and Conduct, and any other Kelley or IU rules and regulations aboutacademic misconduct. In the event you commit an act of academic misconduct, an appropriatesanction will be imposed, and the misconduct will be reported to Indiana University. Sanctions couldinclude a grade of F for the class.Note that academic misconduct includes plagiarism, even if unintentional. Be sure to carefully reviewthe definition of plagiarism found in the IU Code. Additionally, sharing (including uploading) past orcurrent quizzes, tests, or homework assignments from this class with each other (unless specificallyauthorized by assignment, test, or quiz instructions) or via unauthorized sources, including third-partywebsites such as Chegg, is against course rules and constitutes academic misconduct, even if yourintent is not to enhance your performance or grade in this class. Likewise, accessing (includingdownloading) past or current quizzes, tests, or homework assignments via unauthorized sources,including third-party websites such as Chegg, is also against course rules and constitutes academicmisconduct. The policy on Generative AI that I am adopting can be found here. If I determine that you have committed academic misconduct, I will notify you by meeting with youand explaining the basis for my determination. Then, I will report it to the University, as I am requiredto do. If you are the subject of a report of misconduct that you believe is inaccurate or if you believethat an imposed sanction is inappropriate, you have a right to appeal the finding of misconductand/or the sanction. Appeals are initiated by emailing ksappeal@indiana.edu.A 3 1 0 |  1 4

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Video Proctoring and RecordingPortions of this course may be subject to electronic proctoring. Video cameras may be used tomonitor the room during student assessment activities, including but not limited to, exams, tests,and quizzes. Video recordings may be used to investigate or support disciplinary action. All-access to and use of video equipment and recordings will follow applicable IU policies.Unauthorized Use, Sale or Distribution of Course Material andContentI hold the exclusive right to distribute, modify, post, and reproduce any course materials I havecreated, including written materials, study guides, lectures, assignments, exercises, and exams.Commercial tutoring services and/or online platforms may offer students something of value(money, access to materials for other courses, etc.) for sharing materials from this class. Doing sois a violation of my intellectual property rights and violates related University policies. In addition,some online course content, including recorded lectures and/or recordings of class sessions maybe made available to you to view and download. While you are permitted to take notes on suchcontent for your personal use, you are not permitted to distribute or re-post such content eitherin its original or in altered form without my express written permission.Finally, you may not record, capture, or photograph class sessions (whether in person or online)without my express written permission.Violation of course rules involving unauthorized or improper use, sale, or distribution of coursematerial and content as outlined above is an act of academic misconduct under the IU Code ofStudent Rights, Responsibilities, and Conduct.SYLLABUSPAGE 23Adobe Stock imageA 3 1 0 |  1 5

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SYLLABUSPAGE 23Adobe Stock imageBias-Based Incident ReportingBias incidents (events or comments that target an individual or group based on age, color, religion,disability, race, ethnicity, national origin, sex, gender, gender identity, sexual orientation, marital status, orveteran status) are not appropriate in our classroom or on campus. What should you do if you witness orexperience a bias incident? See it? Hear it? Report it by sending an email (biasincident@indiana.edu orincident@indiana.edu), submitting a report online (https://biasincident.indiana.edu), using the IU mobileapp (available at m.iu.edu), or calling the Dean of Students Office (812-855-8187). Reports can be madeanonymously.KELLEY BIAS INCIDENT SUPPORT OMBUDSPERSON (KBISO): You may experience or witness a bias ordiscrimination incident or an incident that you are unsure how to interpret. We understand that reportingan incident and/or navigating the University or Kelley School processes and offices that are available tosupport you can feel daunting at times. Professor Stephanie Moore is the Kelley Bias Incident SupportOmbudsperson (KBISO), a resource available to all undergraduate students. In this role, Professor Moorewill provide safe and confidential support so that students feel respected and heard when consideringhow to navigate incidents of bias or discrimination. She can help students evaluate and select among avariety of options to address incidents of bias or discrimination—including answering students’ questionsabout how to report incidents of bias or discrimination—or help find others who can answer students’questions. She can make appropriate referrals for filing University-level reports of bias or discriminationand advise students about informal and formal resolution techniques to address current or futureincidents of bias or discrimination. In this role, Professor Moore will not give legal advice. She will notinvestigate claims or participate in formal grievance processes, hearings, or judicial processes. She willnot make administrative or academic decisions for the School or University. Instead, she will listen intentlyand discuss conflicts, disputes, concerns, and complaints that students have about unfair treatment oractions stemming from bias or discrimination on the part of other students, faculty and/or staff. Thepurpose of this role is student support. If you need support or direction related to an incident of bias ordiscrimination, please contact Professor Moore in her KBISO role at kbiso@indiana.edu A 3 1 0 |  1 6

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Accommodations for Religious ObservancesPlease consult University policy (see https://vpfaa.indiana.edu/policies/bl-aca-h10-religious-observances/index.html) if you wish to receive special accommodation for religious observance.You must make a request to the instructor for a reasonable accommodation for that observanceno later than two weeks prior to the anticipated absence. If the observance falls during the firsttwo weeks of the academic term in which the class meets, it is the student’s obligation to notifythe instructor as early as possible, but no later than during the first calendar week of the term.Accessible Educational ServicesIndiana University is dedicated to ensuring that students with disabilities (e.g., chronic health,neurodevelopmental, neurological, sensory, psychological & emotional, including mental health,etc.) have the support services and reasonable accommodations needed to provide equalaccess to academic programs. To request an accommodation, you must establish your eligibilityby working with Accessible Educational Services (AES), which can be reached atiubdss@indiana.edu or 812-855-7578. Additional information can be found at IU’s Accessibilitywebsite. The process of establishing accommodation is a responsibility shared by you and theAES Office. Only AES-approved accommodations will be utilized in the classroom. After youhave met with AES, it is your responsibility to share your accommodations memo from AES withme. Note that AES services are confidential, may take time to put into place, and are notretroactive. Captions and alternate media for print materials may take three or more weeks toproduce. Therefore, please contact AES as soon as possible if you believe you will requireaccommodation. I look forward to ensuring you have the support you need to succeed in thisclass once you meet with AES and notify me of the outcome of that consultation. Adobe Stock imageSYLLABUSPAGE 23A 3 1 0 |  1 7

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Sexual Misconduct and Title IX As your instructor, one of my responsibilities is to create a positive learning environment for allstudents. IU policy prohibits sexual misconduct in any form, including sexual harassment, sexualassault, stalking, sexual exploitation, and domestic violence. If you have experienced sexualmisconduct, or know someone who has, the University can help. If you are seeking help and wouldlike to speak to someone confidentially, you can make an appointment with the IU Sexual AssaultCrisis Services at 812-855-5711 or contact a Confidential Victim Advocate at 812-856-2469 orcva@indiana.edu . It is also important that you know that University policy requires me to sharecertain information brought to my attention about potential sexual misconduct, with the campusDeputy Sexual Misconduct & Title IX Coordinator or the University Sexual Misconduct & Title IXCoordinator. In that event, those individuals will work to ensure that appropriate measures are taken,and resources are made available. Protecting student privacy is of utmost concern, and informationwill only be shared with those who need to know to ensure the University can respond and assist. Iencourage you to visit http://stopsexualviolence.iu.edu to learn more.Mental Health and Stress Management at Kelly and IU As a student, you may experience a range of issues that can cause barriers to learning, such asdifficulty with mental health, including increased anxiety (feeling irritable, restless, or overwhelmed),difficulty concentrating or managing your time. Or you may find that you feel sad or “empty,” lessinterested in activities you once enjoyed; inadequate compared to others; or even hopeless. Thesemental health concerns could lead to diminished academic performance, drug/alcohol misuse,strained relationships, and/or a reduced ability to participate in daily activities. The moment youexperience any of these, we are here to support you. The Kelley School of Business and IndianaUniversity encourage you to reach out. Here are some resources available to help:If your mental health or stress is affecting this class in particular, reach out to me via e-mail or officehours. I can work with you and direct you to support resources.Indiana University Counseling and Psychological Services (CAPS) is available to assist you. You canlearn more about the broad range of confidential mental health services available on campus via theCAPS website (http://healthcenter.indiana.edu/counseling/).A Care Referral is another easy way to request help with an issue or concern, especially if you do notknow which office or department to contact. You can submit a Care Referral for yourself, or anotherrelated to academic/administrative, personal, health/wellness, behavioral, or bias issues. File areport at https://go.iu.edu/carereport .Adobe Stock imageA 3 1 0 |  1 8

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Tentative Course Schedule Monday, October 23 Monday, October 2Wednesday, October 4Sunday, October 8 Date Monday, August 21 Wednesday, August 23 Sunday, August 27 Monday, August 28Wednesday, August 30 Monday, October 9Wednesday, October 11 Sunday, October 15 Wednesday, October 18Sunday, October 22 Sunday, September 3Monday, September 4 Wednesday, September 6 Sunday, September 10Monday, September 11Wednesday, September 13Sunday, September 17 Monday, September 18 Wednesday, September 20 Sunday, September 24 Monday, September 25 Wednesday, September 27 Sunday, October 1 Investments Bonds and Long-Term Notes Inventories: Additional IssuesPPE Acquisition The Income Statement,Comprehensive Income, and theStatement of Cash Flows Revenue Recognition Revenue Recognition Cash and Receivables Cash and Receivables Midterm 1 (Ch’s 1-7) Inventories: Measurement PPE – Utilization and DispositionCurrent Liabilities and Contingencies The Balance Sheet and FinancialDisclosures The Income Statement, Comprehensive Income, and the Statement of Cash Flows Topic Course Introduction/Review of the Accounting Process Review of the Accounting Process 34 66 7 7 8 1113 12 14 910 4&21 Chapter2 2 Chapter 3 HW due 11:59 pm Chapter 4 HW due 11:59 pm Chapter 7 HW due 11:59 pmK- Talk #1 due 11:59 pm Chapters 8, 9, and 10 HW due 11:59 pm Chapter 11 & 13 HW due 11:59 pm K -Talk #2 Due 11:59 pm Class Preparation and Deliverables Chapter 1 & 2 HW due 11:59 pm Voicethread Assignment due 11:59 pm Monday, October 16 LABOR DAY No Class Midterm 2 Ch’s 8-11, 13 A 3 1 0 |  1 9Chapter 6 HW due 11:59 pm

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Wednesday, October 25Sunday, October 29 Monday, October 30Wednesday, November 1Sunday, November 5 Monday, November 6 Wednesday, November 8 Sunday, November 12 Monday, November 13 Wednesday, November 15 Sunday, November 19 Monday, November 20 Wednesday, November 22 Monday, November 27 Wednesday, November 29 Friday, December 1Monday, December 4 Wednesday, December 6 Saturday, December 9 Tuesday, December 12 Bonds and Long-Term Notes Project Day - in classProject Day - in classIn Class Team Deck and Video Presentation Rotation In Class Team Deck and Video Presentation Rotation Complete Individual Response Leases Accounting for Income Taxes Shareholders’ Equity Share based Compensation and Earnings Per Share 14 1516 18 19 Chapter 12 HW due 11:59 pmChapter 14 HW due 11:59 pm Chapter 15 & 16 HW due 11:59 pm Chapter 18 & 19 HW due 11:59 pm Exam 3 (Ch’s 12, 14, 15,16 18, 19) No class Thanksgiving BreakNo class Thanksgiving Break A 3 1 0 |  2 1Exam Review (Optional) FFinancial Statement Analysis Due 11:59 pm Individual Response due 5 pm

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A p p e n d i x A : U n d e r g r a d u a t e P r o g r a mL e a r n i n g G o a l sIndiana University Kelley School of Business - BloomingtonProgram Learning Competencies and Student Learning Outcomes1. An Integrative Point of ViewEvaluate and make business decisions taking into account the interdependent relationships among competitiveand environmental conditions, organizational resources, and the major functional areas of business.· SLO 1.1: Identify the relationships between two or more business functions; explain how actions in one functionalarea affect other functional areas.· SLO 1.2: Describe how the relationships among the functional areas relate to the goals of the organization.· SLO 1.3: Use integrative techniques, structures, or frameworks to make business decisions.2. Ethical ReasoningRecognize ethical issues, describe various frameworks for ethical reasoning, and discern the tradeoffs andimplications of applying various ethical frameworks when making business decisions.· SLO 2.1: Identify the ethical dimension(s) of a business decision.· SLO 2.2: Recognize the tradeoffs created by application of competing ethical theories and perspectives.· SLO 2.3: Formulate and defend a well-supported recommendation for the resolution of an ethical issue.3. Critical Thinking and Decision Making in BusinessIdentify and critically evaluate implications of business decisions for organizational stakeholders and the naturalenvironment.· SLO 3.1: Recognize the implications of a proposed decision from a variety of diverse stakeholder perspectives.· SLO 3.2: Evaluate the integrity of the supporting evidence and data for a given decision.· SLO 3.3: Analyze a given decision using critical techniques, structures, or frameworks.4. Communication and LeadershipCommunicate effectively in a wide variety of business settings employing multiple media of communications.· SLO 4.1: Deliver clear, concise, and audience-centered individual and team presentations.· SLO 4.2: Write clear, concise, and audience-centered business documents· SLO 4.3: Effectively participate in informational and employment interviews.· SLO 4.4: Articulate one’s unique value proposition to a given audience.A 3 1 0 |  2 2

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5. Quantitative Analysis and ModelingSystematically apply tools of quantitative analysis and modeling to make recommendations and businessdecisions.· SLO 5.1: Use appropriate technology to solve a given business problem.· SLO 5.2:Analyze business problems using appropriate mathematical theories and techniques.· SLO 5.3: Explain the role of technologies in business decision making analysis, or modeling.· SLO 5.4: Structure logic and frame quantitative analysis to solve business problems.6: Working Effectively With OthersCollaborate effectively and respectfully with teammates who look, think, or believe differently from you tobuild trust and community.· SLO 6.1: Participate actively in team meetings and collaborate effectively in both face-to-face and virtualinteractions.· SLO 6.2: Create a cohesive and integrated team deliverable.· SLO 6.3: Assess individual or team collaboration with respect to both productivity and interpersonalrelationships.· SLO 6.4: Identify and manage behaviors related to biases and assumptions to build trust with colleaguesthat have different backgrounds and perspectives.7. Cultural Awareness and Global EffectivenessBecome conversant with major economic, social, political, and technological trends and conditions thatinfluence the development of the global economy and demonstrate competence in the cultural, interpersonaland analytical dimensions of international business.· SLO 7.1: Identify the risks and opportunities associated with determining and implementing optimal globalbusiness strategies.· SLO 7.2: Integrate international, regional, and local non-market forces into strategic decisions ofmultinational corporations.· SLO 7.3: Analyze obstacles resulting from cultural differences and recommend leadership approaches thatleverage diversity to enhance business performance.· SLO 7.4: Identify the personal and contrasting attitudes, values, and beliefs that shape businessrelationships.A 3 1 0 |  2 3