No individual extra credit or make up assignments will be given. A late assignment will be accepted, but there will be a reduction in grade. A missing assignment, unless replaced by you, will earn a grade of zero. The final examination will be cumulative. However, because of the interrelationship of the various tax laws, examinations may include concepts previously learned in this course or in AC-361.
Examinations are open book and open notes.
You must be present at all scheduled examinations. No make up examinations will be given unless there is an excused absence. There may be a College assessed fee for make up examinations. In accordance with Departmental policy, graded examinations will be handed back, briefly discussed in class and then returned to the me. You may review your examinations in greater detail during my office hours or through a specific appointment.