A Guide to Students Studying Accounting
1. Welcome to Accounting 200. Although it is difficult to compose an introductory letter that
applies to all accounting courses, I expect that many of the course policies and suggestions
for success to follow will apply to your course. Let’s look at each item and see if and how it
applies.
2. Please make sure you have satisfied the prerequisites for this course. If you feel as though
you may be at a disadvantage for this course for any reason, please discuss it with me.
3. For Principles of Accounting, I assume that you have had no exposure to accounting what-
soever. For all courses, however, I am assuming that [a] you are comfortable with numbers -
that you can perform the four basic mathematical operations, as well as percentages, frac-
tions, and perhaps simple algebra with ease, [b] you have a relatively logical mind, and [c]
you know your left from your right. If you have any serious deficiencies in math, reading, or
other basic skill, DON’T IGNORE THEM. They won’t just go away.
4. A separate syllabus has been handed out and discussed. Please note that exam dates are
constant and not usually subject to change. If you miss a class, make sure that I have not changed content of the exam
5. Also, purchase your textbook(s) as soon as possible, as there is
always the possibility that the bookstore will run out before you get there.
6. And now my policies regarding this course:
A. Calculators are allowed during exams (one calculator per person,
please). However, in principle I am strongly opposed to calculators for the many students
who have difficulty doing simple math with pencil and paper, and who otherwise do not
have a good “feel” for numbers.
B. Pay careful attention to my grading policies. I do adhere to them. Also,
make sure you understand the school’s “I” policy. Finally, I do not give “retests” nor “extra
work” to make up for poor exam scores, nor will I let you take your final exam on a day
other than the scheduled date.
C. I take attendance each class, for the following reason: Students who are not attending all or virtually all classes, as indicated by my records, have sacrificed their right to receive additional assistance during my office hours (unless a valid excuse is presented).
D. I generally do not call on people to recite in class. However, I expect that there will be some volunteers for each question that I ask. I try to run my classes as lecture/discussion. Also, do not hesitate to ask questions during class. Many of the best questions, unfortunately, are asked of me after class or not asked at all; they are much more beneficial when the entire class can hear the questions and answers.
E. I generally do not collect written homework (though I do occasionally). However, I do go over all homework problems in class or they will be on my web site. In addition, perhaps one student in 30 who have not at least attempted the homework before I discuss it in class historically has performed well on my exams.
F. Please do your homework and exams in pencil (and always have a good eraser on hand). I
would recommend correcting your homework in pen to emphasize your mistakes. I would
also recommend using a pen to take class notes, as pen writes faster and smoother than
pencil.
G. Unless otherwise stated, you will need a “Scantron” form (#882) and a #2 pencil for each
exam. In addition, I collect and keep all exams, which you may later see again in my office
during my office hours. Finally, if you were absent the day I returned and discussed an
exam, I will let you see your exam and the answer key in my office, but will not discuss the
answers with you unless you present a legitimate reason for missing the class during which
the exam was returned. Also, see “H4” on the next page. Finally, anyone who leaves the
classroom with an exam copy receives an “F” for the course and disciplinary action by
the Associate Dean.
H. Behavior that I will not tolerate in class:
1. Anything that disturbs or distracts other students or myself, such as a ringing cell phone or beepers!
2. Putting your head down on your desk (though it rarely happens) – I will ask you to leave.
3. Leaving class early – it is rude and distracting. If you must leave early, please notify me
before class and I will ask you to sit near the door. However, if you occasionally need to
leave for a few minutes, as to use the restroom, I will see that you have left your books on
your desk and will ask no questions. Finally, if you are downright ill, and decide that it was
a serious mistake to come to class, please leave and explain to me at a later time why
you had to leave early.
4. Arguing for exam points or attacking a question’s validity. If you must, please do so during
my office hours.
5. Cheating on exams, or allowing someone else to cheat off your exam. Believe it or not, I
can easily determine who’s cheating, even if you’re sitting in the back row! It isn’t worth
the possible consequences. My cheating policy also applies to assignments that [you
have been informed] will be turned in for a grade.
7. How to succeed in this course:
A. Make sure your school- and workload are not too much for you to handle. For example,
a load of 18 units, 30 hours per week on the job, and editorship of the campus newspaper
will probably produce disastrous results.
B. A good attitude toward this course is necessary for success. If you have made up your
mind that you are going to hate the course or that it’s my fault that you have to take the
course, then you probably will not succeed.
C. Attend all or virtually all classes – see “6C” above. My exams are normally based to a
large degree on what I cover and emphasize in class. Also, ask questions in class.
D. Do the textbook reading (be careful not to just “eyeball jog”) and attempt the homework
problems before I cover them in class. ONE, OR EVEN TWO READINGS OF THE TEXT
CHAPTER ARE RARELY SUFFICIENT TO FULLY COMPREHEND THE MATERIAL!
Also, copying the homework answers off the board without having attempted them first
will get you nowhere. Your reward for doing your homework will come when you receive
your exam results.
E. Take good lecture notes, and reread them (and handouts, if distributed) before the next
class. Also, copy them over if they are messy.
F. Purchase the study guide (if I recommend it, if one is available) that accompanies your textbook, and
use it. The answers to all problems are usually at the back.
G. Form a study group with other conscientious students, and get together at least once per
week. This will probably improve your grade and make the course more interesting to you.
H. When studying for your exams, rework all problems “from scratch” (on a blank sheet of
paper), instead of just comparing the text problems with the completed answers. You will
uncover your weaknesses only by starting from scratch.
I. Pay careful attention to detail! A “general” understanding of the material is not enough. And know more than just the bookkeeping aspects of the course (i.e., terminology, theory, etc.).
J. Reread this list of suggestions from time to time. Develop a system for monitoring your
own effort, and force yourself to do most or all of the above. Though it may seem like a
drag at times, all this hard work is necessary to succeed in this, and in many other college
courses – plain and simple. You will feel a great sense of accomplishment when you receive your
grade.
8. Miscellaneous:
A. I am always willing to help you with the coursework during my office hours, but only after
I have ascertained that you have followed 7A-J above. You will find that I will go out of my
way for you if you show me that you’re serious about succeeding in this course.
B. Although you might not be writing a paper for this course, I do expect you to use correct
spelling, grammar, and word usage on all exams and homework. Learn how to spell words
like “receivable” and “separate.” Also, learn how to pronounce words like “subsidiary.” Be-
lieve it or not, no matter how intelligent you may be, many people will mark you as unedu-
cated if you cannot write or speak well. Really!
9. Conclusion: If you have read this far, then you obviously have the persistence and patience
needed to succeed in this course. I look forward to helping you learn accounting, and I wish
you the very best of luck.
10. Did you send me your email address?