BMGT 220 - PRINCIPLES OF ACCOUNTING I SPRING SEMESTER 2015

DEPARTMENT OF ACCOUNTING AND INFORMATION ASSURANCE

INSTRUCTOR:

Dr. Progyan Basu

OFFICE: Van Munching Hall 4333R

OFFICE HOURS:

Mondays and Wednesdays 11 am to 1:30 pm - you do NOT need an appointment to see me during
the scheduled office hours. I will also be available other times by appointment.

EMAIL:

[email protected]
I will try to respond to all emails sent to this email address within a 48 hour period. If you email me a
question, and do not hear back within that time, it is probably because the answer is available in the
course syllabus / ELMS announcement, or because I did not receive your email.
For help with administrative issues, please email the Administrative Teaching Assistant (below).
If you have specific questions about course materials or assigned homework please see me or the
TAs during our scheduled office hours.

ADMINISTRATIVE TEACHING ASSISTANT:

Jordan Ferguson([email protected])
TEACHING ASSISTANTS:
Joel Cox ([email protected])
Joshua Herl ([email protected])
Ferguson, Jordan ([email protected])
Kathryn Liebler ([email protected])
Joshua Forster ([email protected])
Leora Prince ([email protected])
TA OFFICE:
TA OFFICE HOURS:

Van Munching Hall 4332 B

Mondays
11 am to 5 pm
Tuesdays
10 am to 3 pm and 3:30 to 4:30 pm
Wednesdays
11 am to 5:30 pm
Thursdays
11 am to 12 pm, 12:30 pm to 3 pm, and 3:30 pm to 4:30 pm
Feel free to see any of the TAs during the above office hours, not just your assigned TA.

COURSE OBJECTIVES:
Accounting is often called the language of business. Using the vocabulary and grammar of this language, a business entity communicates
with those interested in its activities. The interested parties may be outside the firm (e.g., investors, creditors, regulators) or inside the firm
(e.g., operating personnel, managers, board members). Information needs of these two groups vary, so the study of accounting is generally
segmented into two categories: financial accounting (BMGT 220) refers to information primarily intended to communicate with
outsiders; managerial accounting (BMGT 221) to information primarily intended for insiders.
The overall objective of BMGT 220 is to provide you with the concepts and tools needed to understand and effectively use a
companys external or financial accounting information system. Specifically, this course has the following broad objectives:
To help understand the role and relationship of financial statements
To help understand financial transactions and their impact on financial statements
To develop an understanding of the accounting process and to summarize and communicate information useful in making
economic decisions.
To help understand how to use financial statements to make inferences and decisions
The knowledge and skills you will develop in this class will be useful for all business disciplines. Whether your future career goals
relate to Finance, Marketing, Information Systems, Management or any other area, Accounting will play a very important role in your
professional life. A good understanding of Accounting is essential for effective business decision making, and hence is a required
course in every business school.

REQUIRED COURSE MATERIALS:

1. Corporate Financial Accounting (Twelfth Edition) Custom Edition.
by Carl S. Warren, James M. Reeve and Jonathan E. Duchac
Publisher: South-Western Cengage Learning
2. CENGAGENOW Access Code for BMGT 220 Principles of Accounting I
You MUST USE the access code for doing required online assignments (pre-lecture
quizzes and homework). The code will also provide online access to the entire textbook.
IMPORTANT: You may purchase loose-leaf version of the textbook along with the
access code (shrink-wrapped with the book) at the UMD bookstore for $103.85
VERY IMPORTANT - DO NOT purchase a new or used textbook WITHOUT the
access code you will still need to purchase the access code for an additional $95.00.

COURSE WEBSITE:
elms.umd.edu - the website (Enterprise Learning Management System) is where you will download class
notes, practice questions (from past semesters exams), and also view your grades. The User Name and Password for ELMS is your
university-issued ID and password.
CRITICAL SUCCESS FACTORS: ACCOUNTING PRINCIPLES I IS A HIGHLY DEMANDING COURSE, and will require a
significant commitment of time and effort to achieve success. Over my 20 years of teaching this course, I have found that successful
students in this course do the following:
1. Attend every class. I go over materials in class differently from the way they are explained in the textbook, and you will be
at a disadvantage if you miss class. If you are unable to attend your assigned lecture section, feel free to attend any of the
other lecture sections.
2. Watch prelecture videos, read the chapters and review class notes to perform well in the prelecture quizzes. Also,
when you come to class unprepared, the class lecture will not make much sense, and you will be wasting valuable time
daydreaming!
3. Print the class notes in the form of powerpoint files (posted on ELMS), and bring them to class. The lecture notes will
have important information missing, and we will go over and fill in the missing information in class. If you do not have the
printed notes with you in class, you will be wasting valuable time copying down information that is already posted.
4. Be completely engaged during class. This means no net surfing, or such other distractions. The class sessions will be
structured in a lecture/problem solving format, and you are strongly encouraged to ask questions. You will NOT be allowed
to use your laptops/tablets/smartphones or other electronic devices (excluding medically necessary devices) during class.
This is Smith Schools Classroom Etiquette policy and students found using electronic devices will be asked to leave the
classroom. I encourage you to read a research article on this topic, The Laptop and the Lecture: Effects of Multitasking in
Learning Environments (Journal of Computing in Higher Education, Vol 15 (1), Fall 2013, pg 46-64.
(http://link.springer.com/article/10.1007%2FBF02940852#page-1)
5. Complete the Example Exercises throughout the chapters, particularly the Comprehensive Illustrative Problem at the
end of the chapter before starting homework assignments. I also recommend working out the Practice Exercises at the end
of each chapter. The suggested solutions to ALL end of chapter Practice Exercises are posted on Canvas for feedback.
6. Meet with the TAs on a regular basis. You may have difficulties with a number of concepts in this course, and will need
additional help. Our friendly Teaching Assistants will be available for several hours every week to offer one on one help until
you master the concepts.
7. Be prepared to make a significant and consistent time commitment. Successful students consistently (not just on the
weeks of the exams) devote 6-9 hours every week to BMGT 220 outside of class. If your schedule will not allow you to make
this time commitment, I would not recommend taking this course. Accounting is a cumulative discipline, and each chapter
builds on concepts covered in previous chapters. Please note that it will be extremely difficult to catch up if you fall behind.
If you experience difficulties in keeping up with the academic demands of this course, feel free to contact the Learning
Assistance Service, 2202 Shoemaker Building, 301-314-7693. Their educational counselors can help with time management,
reading, math learning skills, note-taking and exam preparation skills. All their services are free to UMD students.

GRADE DETERMINATION:
Your final course grade will be calculated as follows:
Midterm Exam 1 (Chapters 1, 2, 3)
200 points (25 questions 8 points each)
Midterm Exam 2 (Chapters 5, 6, 8, 9)
200 points (25 questions 8 points each)
Comprehensive Final Exam (all chapters)
300 points (40 questions 7.5 points each)
Pre-Lecture Quizzes
100 points [(11 quizzes 9 points each) + 1 bonus point]
Friday In-Class Quizzes
100 points [(11 quizzes 9 points each) + 1 bonus point]
Online Homework (CENGAGENOW) Assignments 100 points [(11 assignments 9 points each) + 1 bonus point]
TOTAL AVAILABLE
1,000 POINTS
The Smith School of Business offers rigorous, academically-challenging courses and provides meaningful feedback on student
performance to facilitate learning. Transparency and consistency in grading are important elements that ensure the integrity of the
curriculum. Also, plus/minus system of grading will be utilized based on University of Maryland policy. For more information on
University of Marylands marking system and definition of letter grades, please visit
http://www.testudo.umd.edu/plusminusimplementation.html
MIDTERM and FINAL EXAMINATIONS:
Two Midterm Exams (duration: 75 minutes each) and a comprehensive Final Exam (duration: 2 hours) will be given during
the semester, according to the attached Schedule of Assignments. Midterm Exams 1 and 2 will consist of 25 multiple choice questions
(6-8 questions each from the chapters covered), and the Comprehensive Final exam will consist of 40 multiple choice questions.
The 2 Midterm examinations will be given from 5:30 pm to 6:45 pm on the scheduled dates (Wednesday, February 18, and
Wednesday, April 1) listed on the attached Assignment Schedule. If you have a conflict with scheduled exam times, you are welcome
to take their exams during your normal class time (9:30 am to 10:45 am or 2 pm to 3:15 pm) on the same day. The Final Exam will
be administered according to University of Maryland Spring 2015 Final Examination schedule on Saturday, May 16 from 10:30 am
to 12:30 pm. Students having conflicts with the scheduled Final exam will be allowed to take an alternate Final exam on Wednesday,
May 13 from 2 to 4 pm. NO exams will be administered starting after 10:30 am on May 167 students who are unable to take either
the scheduled Final exam or the alternate Final exam will be assigned a grade of I(Incomplete), and will be required to take a makeup
Final exam after the end of the semester. Please refer to University of Maryland policy on Incomplete Grades at
http://www.umd.edu/catalog/index.cfm/show/content.section/c/27/ss/1584/s/1536
Important: Students who wish to take exams during alternate exam times will be required to sign up for alternate exam times.
Midterm/Final Examination guidelines:
1.
You will be required to bring your UMCP ID during all exams.
2.
No student will be allowed to sit for an examination 15 minutes after the start of the exam.
3.
After an exam has started, you will not be allowed to leave the exam room without submitting your completed exam. Be sure
to attend to your personal needs before the exam begins.
4.
Basic and Scientific calculators are permitted to be used during exams and quizzes. Calculators are NOT to be shared during
exams and quizzes. You will NOT be allowed to use any programmable calculators/cell phones/smart phones /tablets during any of
the quizzes/exams. Anyone found using any such device during exams will be considered to have violated University of Marylands
Code of Academic Integrity.
5.
All exams (not quizzes) will consist of Multiple Choice questions, and you will be required to record your answers on
Scantron sheets (provided during the exams) using No. 2 pencils (pencils will NOT be provided - you must bring your No. 2 pencils).
Students taking their exams at the regularly scheduled exam times (NOT alternate exam times) will be allowed to keep their exam
booklets, and are encouraged to record their answers on the exam booklets. The answer keys to the exams will be posted on ELMS
after the exams are completed. Makeup exams and answer keys to makeup exams are NOT posted.
University of Maryland Make-Up Examination policy: University of Maryland recognizes that there are legitimate circumstances
which may prevent a student from taking an exam. They include: (1) documented illness, (2) religious observance, (3) participation in
a university activity at the request of a university official, (4) compelling circumstances beyond the students control. When possible, a
student should notify the instructor well in advance of the absence. If prior notification is not possible, the student should contact the
instructor as soon as possible after the exams. When any of the above situations occur, the student will be approved for taking a
Makeup Examination. The make-up exam will cover the same material as the original exam, but different questions will be used to
ensure the integrity of the exam. All make-ups for Midterm Exams 1 & 2 will be given on WEDNESDAY, MAY 13 from 2 to
3:15 pm (location to be announced on ELMS). Makeup Exams are given to students who did NOT take the original exam, and
cannot be given even if you took the original exam while you were sick, or under physical or mental duress.

PRE-LECTURE QUIZZES: One of the few critical success factors for a positive learning experience in BMGT 220 is to understand
the reading BEFORE you attend lecture. This factor is so important, that I have designed reading quizzes for you that will be
administered via CENGAGENOW. Please see instructions for registration for CENGAGENOW below.
For each class period before a chapter is introduced, there will be a pre-lecture quiz over that days reading. You will have until 8 am
of the day the chapter is introduced in class to take the quiz. The deadlines for each chapters Pre-lecture Quiz are provided in the
attached Schedule of Assignments. The pre-lecture quizzes will not be available after lecture over the material. You should attempt
the quizzes only after you have watched the prelecture videos (posted on ELMS) and thoroughly studied the chapter, so you do not
have to look at the book while you are taking the quiz. If you do, you will be "cheating" yourself from learning the material, and this
will be reflected in your overall performance. You should use the quiz grade as a 'diagnostic' on your learning the material; if you do
poorly, it means you need to go back and study the chapter more. There will be a total of 11 Prelecture Quizzes, each worth 9 points.
There will be no make-up of Pre-Lecture Quizzes for any reason. Please see note below for class policy for makeup of prelecture
quizzes.
ONLINE HOMEWORK ASSIGNMENTS ON CENGAGENOW:
All Prelecture Quizzes and Online Homework Assignments must be submitted online through CengageBrain/CengageNOW at the
following URL: http://login.cengagebrain.com
You must register and enroll at my CengageNow BMGT220 before you start your prelecture quizzes and homework. CengageNOW
will grade your prelecture quizzes and homework, and you will be able to print out the work done. CengageNOW Assignments for
each chapter will be available ONLY during the week the chapter is covered in class. The deadlines for each chapters Prelecture
Quiz and Homework Assignment assignments are provided in the attached Schedule of Assignments. The Prelecture Quizzes and
Homework MUST be completed before the assignment deadlines, and NO LATE WORK WILL BE ACCEPTED. I strongly
recommend you complete your CengageNOW Assignments early- technical issues may not be used as excuses for students who
wait until close to the deadlines. Please see note below for class policy for makeup of Online Homework Assignments.
FRIDAY IN-CLASS QUIZZES: A total of 11 quizzes will be given during your Friday breakout sessions, according to the attached
Schedule of Assignments. Each quiz will have 6 multiple choice /numeric response type questions on the chapter covered that week.
Doing the exercises and problems assigned for the chapter will help you prepare for the quizzes as well as the Midterm and Final
examinations. You must take your quiz at your assigned breakout session, otherwise your quiz may not be graded. There will
no make-up for in-class quizzes. Please see note below for class policy of makeup of Friday In-Class Quizzes.
MAKEUP POLICY FOR PRE-LECTURE QUIZZES, FRIDAY INCLASS QUIZZES and ONLINE HOMEWORK
ASSIGNMENTS: A total of 11 Pre-Lecture Quizzes, 11 Online Homework Assignments and 11 Friday Inclass Quizzes will be
administered during the semester according to the attached Schedule of Assignments. Each Pre-lecture Quiz, Online Homework
Assignment and Friday Inclass quiz will be worth 9 points, less than 1% of the course grade.
University of Maryland policies excuse the absences of students for (1) illness, (2) religious observances, (3) participation in
University activities at the request of university authorities and (4) compelling circumstances beyond the student's control. Please
refer to University of Maryland policy for student attendance at http://www.faculty.umd.edu/teach/attend_student.html.
If you miss a Pre-Lecture Quiz, Online Homework Assignment or a Friday discussion quiz for any reason (including reasons listed
above), your Final Exam grade (computed as a percentage) will be used to substitute the grade in your missed quiz. The same
accommodation will be made for every online prelecture quiz or online homework assignment grade which (as a
percentage) is lower than your Final exam grade (as a percentage). For example, if you earn a grade of 6 out of 9 (67%) in
a particular quiz or Online Homework Assignment, and earn 240 points out of 300 points (80%) in the Final Exam, the
Quiz Grade of 67% will be replaced with 80%. No make-ups for Pre-Lecture Quizzes, Online Homework Assignments or
Friday Discussion Quizzes will be offered.
The Pre-Lecture Quizzes and the Friday Discussion Section Quizzes are designed to reinforce the concepts for the weeks readings,
lectures and homework assignments. In my experience, students who attend and perform well in the weekly quizzes tend to
perform well in the Midterm and Final exams as well. This policy has been reviewed and approved by the Chair, Department
of Accounting and Information Assurance, as well as the Deans of Undergraduate Program of the R.H. Smith School of
Business.

Step 1-ENROLLMENT& REGISTRATION INSTRUCTIONS FOR CengageNOW:

You do NOT need an access code to enroll and register for CengageNOW. However, you will need to Register Payment for
CengageNow by entering your CengageNow access/payment code (bundled with your text) OR purchase instant access/payment
within the first two weeks of the semester.

Go to http://login.cengagebrain.com
Need/Create CengageBrain Account?
1. Under Register Your Product (left-hand side)
Enter CengageNOW COURSE Key:

E-HY7W3FFRW424W

Enter CengageNOW Course Key exactly as it appears above,

ALL CAPS including the dashes. NO SPACE before or after the
course key.
2. To create a CengageBrain Account, under New Student enter
your email and click Create an Account.
3. Fill out all Required Fields, (make sure to select - Eastern
Standard Time for Time Zone) select I Agree and click
Continue.
4. Under My Courses & Materials, click Open next to your
CengageNOW course name, (ie BMGT220).
To receive credit for your CengageNow assignments you must
enter your UMD ID # in CengageNow, (see below)
5. On the CengageNow course page, on the top right hand side,
click on the Little Man drop down arrow and select
StudentID.
6. Enter your nine-digit UMD ID # with NO dashes in the box
provided and click Done.

If you already have A CengageBrain Account?

1. Under Returning Students enter your CengageBrain
Username and Password and click Login. (This is the same
username as your Aplia login if you took ECON 200 Micro @
UMD)
2. Under Have Another Product to Register?"(right-hand side)
Enter CENGAGENOW COURSE Key:

E-HY7W3FFRW424W

Enter CengageNOW Course Key exactly as it appears above,

ALL CAPS including the dashes. NO SPACE before or after the
course key.
3. Verify your course, and click Continue button.
4. Under My Courses & Materials, click Open next to your
CengageNOW course name, (ie BMGT220).
To receive credit for your CengageNow assignments you must
enter your UMD U ID # in CengageNow, (see below)
5. On the CengageNow course page, on the top right hand side,
click on the Little Man drop down arrow and select
StudentID.
6. Enter your UMD U ID # with NO dashes in the box provided and
click Done.

Step 2-REGISTER PAYMENT INSTRUCTIONS FOR CengageNOW COURSE:

ENTER CENGAGENOW ACCESS/PAYMENTCODE- (It was bundled with your Textbook)
If you purchased the textbook bundled @ the Univ bookstore
- First register and enroll into CengageNOW for BMGT220 (see above)

1. Login into CengageBrain (http://login.cengagebrain.com ) with your username and password

2. On My Home page under BMGT220-Prin of Acct I (F14) click Open button.
3. Under I have an Access Code, enter CengageNow access code exactly as it appears on the card and click Use My Access Code.

PURCHASE INSTANT ACCESS/PAYMENT to CENGAGENOW for $95

If you purchased a textbook without the access code, or are only interested in online access to the textbook:
- First register and enroll into CengageNOW for BMGT220 (see above)
1. Login into CengageBrain (http://login.cengagebrain.com ) with your username and password
2. On My Home page under BMGT220-Prin of Acct I (F14) click Open button.
3. Under I will pay now, select Pay for one term now for $95 and click PAY NOW and follow the prompts.
VERY IMPORTANT: You must follow the directions above to receive the discounted price of $95 for CengageNOW. If you do not
follow the directions above, you will likely pay a higher amount and returns will NOT be provided.

ACADEMIC INTEGRITY: The University of Maryland's Code of Academic Integrity is designed to ensure that the principles of
academic honesty and integrity are upheld, and ALL students are expected to adhere to this Code. The Smith School does not tolerate
academic dishonesty, and all acts of academic dishonesty will be dealt with in accordance with the provisions of this code. Please
visit the following website for more information: http://www.studenthonorcouncil.umd.edu/code.html.
On each exam, you will be asked to write out and sign the following pledge. "I pledge on my honor that I have not given or received
any unauthorized assistance on this exam/assignment."
Critical Thinking Standards:
Intellectual excellence is one of the key pillars of the undergraduate program at the Robert H. Smith School of Business. At Smith
and in your professional life after Smith, you will need to excel at meeting the following six critical thinking standards, which are
hallmarks of rigorous and evidence-based decision making:
Clarity: Use words that are easy to understand (not overly complex or full of jargon) and provide an orderly, logical structure for
the argument.

Accuracy: Apply concepts and frameworks correctly. Support claims with compelling evidence.

Precision: Provide sufficient detail to fully flesh out the idea.

Relevance: Distinguish between high and low priority issues. Explicitly link points back to the focal issues and make connections
between related concepts.

Depth: Identify root causes. Uncover underlying complexity, including anticipating and addressing objections.

Breadth: Consider multiple viewpoints (e.g., views of multiple stakeholders) and multiple responses to the problem. Situate the
discussion within the broader context and acknowledge other factors that can play a role.
University of Maryland Academic Enhancement Programs: Academic Achievement Programs (AAP) will offer free tutoring
for BMGT 220 through the Academic Success and Tutorial Services (ASTS). Peer tutoring is offered on a consistent, weekly basis for
any undergraduate student seeking support. Each tutor is a current undergraduate, who received a B or higher in the course, and was
recommended for hire by UM faculty and instructors.
For further information, please contact:
Christine Duchouquette ([email protected])
Educational Support Specialist and Tutorial Coordinator
Academic Achievement Programs
Marie Mount Hall 2204B
301-405-4745
ACCOMMODATIONS FOR STUDENTS WITH SPECIAL NEEDS: Any student with special needs (such as needing to take exams
at the office of Disability Support Services) should bring this to the attention of the instructor as soon as possible, but no later than the
second week of classes.
COURSEEVALUM Spring 2015: Your participation in the evaluation of courses through CourseEvalUM is a responsibility you hold
as a student member of our academic community. Your feedback is confidential and important to the improvement of teaching and
learning at the University as well as to the tenure and promotion process of University of Maryland faculty. CourseEvalUM will be
open online to complete your evaluations for Spring 2015 semester during the last two weeks of the semester. Please go directly to the
website (www.courseevalum.umd.edu) to complete your evaluations.

IMPORTANT REMINDER ABOUT GRADES: Grades for all assignments/quizzes/examinations will be posted on ELMS by the end
of the week following the quiz/assignment/exam. It is the students responsibility to make sure that his/her grade is correctly reported
on ELMS. If a grade is missing or incorrect, please send an email to our Administrative Teaching Assistant Jordan Ferguson
([email protected]). All missing/inconsistent grades MUST be resolved before 5 pm, Monday, May 11. All grades (except
Final Exam Grade) reported on ELMS as of 5 pm on Monday, May 11, will be final, and no adjustment will be made after that date.

SCHEDULE OF ASSIGNMENTS: The following is a tentative plan for the course. Deviations, if necessary, will be announced in
class/on ELMS. You are responsible for keeping informed of all relevant announcements for the class made on ELMS.
Monday, January 26
Wednesday, January 28
Friday, January 30
Monday, February 2
Wednesday, February 4
Friday, February 6
Monday, February 9
Wednesday, February 11

Chapter 1 Introduction to Accounting and Business

Pre-lecture Quiz 1 due online at 8 am, Wednesday, January 28
Chapter 1 Online HW due online at 8 am Friday, January 30 : Exercises 1-6, 1-7, 1-10, 1-12, 1-15, 1-20
Inclass Quiz 1 on Chapter 1
Chapter 2 Analyzing Transactions
Pre-lecture Quiz 2 due online at 8 am, Monday, February 2
Chapter 2 HW due online at 8 am, Friday, February 6: Exercises 2-7, 2-9, 2-11, 2-16, 2-19, 2-21
Inclass Quiz 2 on Chapter 2
Chapter 3 The Adjusting Process
Pre-lecture Quiz 3 due online at 8 am, Monday, February 9
Chapter 3 HW due online at 8 am, Friday, February 13: Exercises 3-4, 3-6, 3-10, 3-11, 3-14, 3-23, 3-25

Friday, February 13

Inclass Quiz 3 on Chapter 3

Monday, February 16

Question Answer Session for Exam 1

Wednesday, February 18

5:30 to 6:45 pm: MIDTERM EXAM 1 (Chapters 1,2,3) - Locations to be announced on ELMS
ALL students will have the option of taking the exam during their regularly scheduled class sessions at
VMH 1212: (9:30 am to 10:45 am or 2 to 3:15 pm)

Friday, February 20

Discussion Sections will NOT meet

Monday, February 23
Wednesday, February 25
Friday, February 27
Monday, March 2
Wednesday, March 4

Chapter 5 Accounting for Merchandising Businesses

Pre-lecture Quiz 4 due online at 8 am, Monday February 23
Chapter 5 HW due online at 8 am, Friday February 27: Exercises 5-7, 5-8, 5-14, 5-18, 5-20, 5-22, 5-23
Inclass Quiz 4 on Chapter 5
Chapter 6 Inventories
Pre-lecture Quiz 5 due online at 8 am, Monday, March 4
Chapter 6 HW due online at 8 am, Friday, March 6: Exercises 6-9, 6-10, 6-11, 6-15, 6-17

Friday, March 6

Inclass Quiz 5 on Chapter 6

Monday, March 9
Wednesday, March 11

Chapter 8 Accounting for Receivables

Pre-lecture Quiz 6 due online at 8 am, Monday, March 9
Chapter 8 HW due online at 8 am, Friday, March 13: Exercises 8-4, 8-6, 8-11, 8-12, 8-15, 8-17

Friday, March 13

Inclass Quiz 6 on Chapter 8

March 15 March 22

SPRING BREAK NO CLASS

Monday, March 23
Wednesday, March 25

Chapter 9 Fixed Assets and Intangible Assets

Pre-lecture Quiz 7 due online at 8 am, Monday, March 23
Chapter 9 HW due online at 8 am, Friday, March 27: Exercise 9-6, 9-13, 9-14, 9-15, 9-18, 9-19, 9-20 (1)

Friday, March 27

Inclass Quiz 7 on Chapter 9

Monday, March 30

Question- Answer Session for Exam 2

Wednesday, April 1

5:30 to 6:45 pm: MIDTERM EXAM 2 (Chapters 5,6,8,9) - Locations to be announced on ELMS
ALL students will have the option of taking the exam during their regularly scheduled class sessions in
VMH 1212 : (9:30 am -10:45 am or 2 3:15 pm)

Friday, April 3

Discussion Sections will NOT meet

Monday, April 6

Chapter 11 Corporations: Organization, Stock Transactions, and Dividends

Pre-lecture Quiz 8 due online at 8 am, Monday, April 6
Chapter 11 HW due online at 8 am, Friday, April 10: Exercises 11-2, 11-6, 11-10, 11-12, 11-22

Wednesday, April 8
Friday, April 10
Monday, April 13
Wednesday, April 15

Friday, April 17
Monday, April 20
Wednesday, April 22

Inclass Quiz 8 on Chapter 11

Deadline to Drop Course with a "W"
Chapter 12 Long-Term Liabilities: Bonds and Notes
Pre-lecture Quiz 9 due online at 8 am on Monday, April 13
Chapter 12 HW due online at 8 am, Friday, April 17: Exercises 12-5, 12-7, 12-8, 12-9, 12-11
Inclass Quiz 9 on Chapter 12
Chapter 13 Investments and Fair Value Accounting
Pre-lecture Quiz 10 due online at 8 am, Monday, April 20
Chapter 13 HW due online at 8 am, Friday, April 24: Exercises 13-2, 13-9, 13-11, 13-16, 13-21

Friday, April 24

Inclass Quiz 10 on Chapter 13

Monday, April 27

Friday, May 1

Chapter 14 Statement of Cash Flows

Pre-lecture Quiz 11 due online at 8 am, Monday, April 27
Chapter 14 HW due online at 8 am, Friday, May 1: Exercises 14-5, 14-8, 14-15, 14-20, 14-22
Inclass Quiz 11 on Chapter 14

Monday, May 4

Review for Final Exam Chapters 11 and 12

Wednesday, May 6

Review for Final Exam Chapters 13 and 14

Friday, May 8

Review for Final Exam by Teaching Assistants

Monday, May 11

Last day of classes Question and Answer Session for Final Exam

Wednesday, April 29

Saturday, May 16 - 10:30 am to 12:30 pm : COMPREHENSIVE FINAL EXAMINATION (Chapters 1-3, 5,6, ,8, 9, 11-14)
The time and date of the common final exam for BMGT 220 is set by the University Registrars Office and will not be changed:

http://registrar.umd.edu/current/registration/exam%20tables%20spring.html
The time for common final exams does not depend on the hour or day at which the particular section meets. The locations for Final
exam will be announced on ELMS. ALL students, including those who have a conflict with the scheduled Final Examination or who are
scheduled to take more than three final examinations on the same day, will have the option of taking an Alternate Final Exam to be
given on WEDNESDAY, MAY 13 (2 to 4 pm) - location to be announced on ELMS. Students wishing to take the Alternate Final Exam
will be REQUIRED to sign up on in class on Monday, May 11 no exceptions will be made.

DEPARTMENT OF ACCOUNTING AND INFORMATION ASSURANCE

BMGT 220 PRINCIPLES OF ACCOUNTING I SPRING 2015
SCHEDULE OF CLASSES
Call #
LECTURE
DISCUSSIONS
BMGT 220 0201
BMGT 220 0202
BMGT 220 0203
BMGT 220 0204
BMGT 220 0205
BMGT 220 0206

LECTURE
DISCUSSIONS
BMGT 220 0101
BMGT 220 0102
BMGT 220 0103
BMGT 220 0104
BMGT 220 0105
BMGT 220 0106

Day
MON/
WED
Friday
Friday
Friday
Friday
Friday
Friday

MON/
WED
Friday
Friday
Friday
Friday
Friday
Friday

Time
9:30 am to 10:45 am

9:00 am 9:50 am
10:00 am 10:50 am
11:00 am 11:50 am
12:00 pm - 12:50 pm
1:00 pm 1:50 pm
2:00 pm 2:50 pm

2 pm 3:15 pm

9:00 am 9:50 am
10:00 am 10:50 am
11:00 am 11:50 am
12:00 pm - 12:50 pm
1:00 pm 1:50 pm
2:00 pm 2:50 pm

Bldg/Rm
VMH 1524

Instructor
PROGYAN BASU
[email protected]

VMH 1206
VMH 1206
VMH 1206
VMH 1206
VMH 1206
VMH 1206

Leora Prince
Leora Prince
Kathryn Liebler
Kathryn Liebler
Joel Cox
Joel Cox

VMH 1212

VMH 1202
VMH 1202
VMH 1202
VMH 1202
VMH 1202
VMH 1202

PROGYAN BASU
[email protected]
Jordan Ferguson
Jordan Ferguson
Joshua Forster
Joshua Forster
Joshua Herl
Joshua Herl

BMGT 220 OFFICE HOURS SCHEDULE SPRING 2015

ALL OFFICE HOURS HELD AT VMH 4332B
MONDAYS
9 am 9:30 am
9:30 am 10 am
10 am 10:30 am
10:30 am 11 am
11 am 11:30 pm
11:30 am 12 pm
12 pm -12:30 pm
12:30 pm 1 pm
1 pm 1:30 pm
1:30 pm 2 pm
2 pm 2:30 pm
2:30 pm 3 pm
3 pm 3:30 pm
3:30 pm 4 pm
4 pm 4:30 pm
4:30 pm 5 pm
5 pm 5:30 pm
5:30 pm 6 pm

Leora Prince, Kat Liebler

Leora Prince, Kat Liebler
Joel Cox
Josh Herl
Josh Herl
Josh Herl
Leora Prince
Leora Prince
Leora Prince
Leora Prince, Joel Cox
Joel Cox
Joel Cox

WEDNESDAYS
9 am 9:30 am
9:30 am 10 am
10 am 10:30 am
10:30 am 11 am
11 am 11:30 pm
11:30 am 12 pm
12 pm -12:30 pm
12:30 pm 1 pm
1 pm 1:30 pm
1:30 pm 2 pm
2 pm 2:30 pm
2:30 pm 3 pm
3 pm 3:30 pm
3:30 pm 4 pm
4 pm 4:30 pm
4:30 pm 5 pm
5 pm 5:30 pm
5:30 pm 6 pm

TUESDAYS
9 am 9:30 am
9:30 am 10 am
10 am 10:30 am
10:30 am 11 am
11 am 11:30 pm
11:30 am 12 pm
12 pm -12:30 pm
12:30 pm 1 pm
1 pm 1:30 pm
1:30 pm 2 pm
2 pm 2:30 pm
2:30 pm 3 pm
3 pm 3:30 pm
3:30 pm 4 pm
4 pm 4:30 pm
4:30 pm 5 pm
5 pm 5:30 pm
5:30 pm 6 pm

Josh Herl, Joel Cox

Josh Herl, Joel Cox
Josh Forster, Joel Cox
Josh Forster
Kat Liebler, Josh Forster
Kat Liebler, Josh Forster
Josh Forster
Josh Forster
Kat Liebler, Joel Cox
Kat Liebler, Joel Cox

Leora Prince, Kat Liebler

Leora Prince, Kat Liebler
Joel Cox
Josh Herl
Josh Herl
Josh Herl
Leora Prince
Leora Prince
Jordan Ferguson
Jordan Ferguson
Jordan Ferguson
Jordan Ferguson

THURSDAYS
9 am 9:30 am
9:30 am 10 am
10 am 10:30 am
10:30 am 11 am
11 am 11:30 pm
11:30 am 12 pm
12 pm -12:30 pm
12:30 pm 1 pm
1 pm 1:30 pm
1:30 pm 2 pm
2 pm 2:30 pm
2:30 pm 3 pm
3 pm 3:30 pm
3:30 pm 4 pm
4 pm 4:30 pm
4:30 pm 5 pm
5 pm 5:30 pm
5:30 pm 6 pm

Josh Herl, Jordan Ferguson

Josh Herl, Jordan Ferguson
Josh Forster
Josh Forster
Josh Forster
Josh Forster
Josh Forster
Kat Liebler
Kat Liebler

Feel free to see any to the above TAs for help, not just the TA assigned to your section.