If the student is not present when roll is called, but arrives late, the student has the responsibility to initiate contact with the instructor at the completion of the class to record attendance. In the event of a pattern of late attendance, the instructor has the discretion to count late arrival as a one-half unexcused absence. If a student arrives late and does not notify the instructor at the completion of the class as to attendance, then a full absence will be counted. Students are responsible for all material covered in class, and in the event of absence or late arrival, the student should initiate contact with the instructor to receive assignments and announcements. Phone numbers are presented at the beginning of the course outline.
Students are to act in a professional manner at all times.
Each Wednesday, students are expected to wear professional, business attire. The submission requirements for the practice set and project will be presented as a separate handout as the course progresses. The emphasis of the tests will be to determine understanding of the material and the ability to think analytically. The major problem for most students who do not succeed in accounting is the reliance on rote memorization as opposed to developing a conceptual-analytical framework for solving problems. Make up tests will be given only in exceptional circumstances , such as illness or death in the family, and at the discretion of the instructor.