ACCT 303: Accounting for Decision Making Master Syllabus

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Costello College of Business Logo

Enterprise Hall 4400 University Drive, MS 1B1 
Fairfax, Virginia 22030 
Phone: (703) 993-1880 
Fax: (703) 993-1867

Accounting for Decision Making – ACCT 303 
(This Syllabus is tentative and subject to change.)

Instructor:
GMU Email:
Course Website:
Class Meeting Times & Location:
Recitation Meeting Times:
Office Hours:
Office Location: by appointment or MEET the Professor

Course Description

Students will examine accounting functions and the value they bring to a business and the economy overall. Students will develop an understanding of basic accounting functions internal and external to the business including financial, cost, and tax accounting as well as internal and external audit. Students will learn how information generated by those functions can be used to support decision making in the business. Specifically, students will study accounting from the viewpoint of managers and users of accounting information including using financial statement information to make financing, operating, and investing decisions, recognizing how the structure of the tax system and body of tax law impacts business decision making, using managerial accounting information to make operating and compensation decisions, and understanding the importance of internal and external audits to the business and the capital markets.

Required Course Materials

  1. Custom Textbook and e-resources available thru McGraw Hill (Text and e-resources can also be purchased at the GMU book store).
  2. Computer webcam and microphone per Costello Requirements.
  3. Laptop per Costello Requirements.
  4. Simple calculator 4 function.

Canvas

This course will be taught in Canvas.

Undergraduate Program Learning Goals (those in bold are addressed in this course)

Our students will be competent in their discipline. 
Our students will be aware of the uses of technology in business. 
Our students will be effective communicators. 
Our students will have an interdisciplinary perspective. 
Our students will be knowledgeable about global business and trade. 
Our students will recognize the importance of ethical decisions. 
Our students will be knowledgeable about the legal environment of business. 
Our students will be knowledgeable about team dynamics and the characteristics of effective teams. 
Our students will understand the value of diversity and the importance of managing diversity in the context of business. 
Our students will be critical thinkers.

Accounting Learning Goals

  1. Students will record, analyze, interpret, and communicate financial and non-financial information for users of such information in accordance with applicable professional authoritative literature.
  2. Students will assess risks inherent in financial and non-financial information and provide appropriate assurance to users of such information and they will be able to develop, validate, and evaluate processes and controls which serve to ensure the integrity of financial and non-financial information.
  3. Students will understand the environment and role of the accounting profession in the proper functioning of commerce, and in society at large, and the ethical and regulatory responsibilities associated with that environment and role.
  4. Students possess the following technical competencies: (1) research skills to access, understand, and apply relevant professional authoritative literature; (2) decision modeling skills to identify issues, analyze alternatives, and implement solutions related to financial and non-financial; and (3) technology and data analysis skills to manage financial and non-financial information.

Course Learning Objectives

ACCT 303 students will be competent in their discipline. More specifically, they will be able to:

  • Apply Generally Accepted Accounting Principles (GAAP) to analyze business transactions record them through general journal entries, adjusting entries, and closing entries.
  • Gain an understanding of the environment in which a business operates and the role of the accountant and other stakeholders.
  • Develop the skill of communicating financial information to users through the preparation of financial statements in accordance with GAAP.
  • Gain an understanding of the importance of ethics for accountants and the need for compliance with regulatory standards.
  • Record economic transactions using double-entry bookkeeping.
  • Construct basic financial statements.
  • Use fundamental accounting principles for revenue and expense recognition, inventory, and cost of sales.
  • Understand the regulatory environment in which a business operates and the roles of auditors and tax, managerial, and financial accountants in meeting the business’s obligations.
  • Explain different types of taxes and taxing jurisdictions, the tax formula, and common business decisions affected by tax considerations.
  • Use managerial accounting data to make operating structure decisions for the business. Preparation of budgets.
  • Recognize the importance of ethics for accountants and the need for compliance with regulatory standards

Approach to Learning

The course utilizes a mixture of lecture, class discussions, and interactive projects. Students are expected to read the assigned chapters in advance of class. Student participation in class discussions is strongly encouraged and expected.

Teaching Philosophy

The college experience is great. You have the opportunity to develop skills that will benefit you for the rest of your life. Learning principles and concepts are far superior to memorizing material for a test. Class lectures and assignments will help you learn the concepts, but you are ultimately responsible for your educational career. Work hard to master the concepts in this course so you can enjoy the benefits throughout life.

Prior Accounting Knowledge

This course builds upon ACCT 203 or the equivalent financial and managerial accounting courses accepted via transfer. Thus, students are expected to apply the concepts learned in these prior classes to the material in this course.

Course Repeat Limits

Students must achieve a “C” grade to satisfy Costello degree requirements. Students are not allowed to make more than three attempts to achieve these requirements. Please visit the Office of Student Success and Academic Services at ENT 008, (703) 993-1880, masonbus@gmu.edu for any questions regarding this policy.

Student Responsibilities

You are expected to participate fully and engage in the use of all learning resources.
Prepare for and attend all classes. 
Prepare for and attend all Friday recitations.

Student Expectations

  1. Read and annotate the chapter prior to class.
  2. Take the smart book prior to class or videos.
  3. Attempt practice problems(homework). Complete them timely. Be sure to practice them multiple times.
  4. Complete all assignments timely.
  5. Complete the homework timely, ask questions of the Professor, in drop in lab or in recitation sessions.
  6. Complete recitation problems, ask questions of the Professor, in drop in lab or in recitation sessions.
  7. Complete the end of chapter quiz timely.
  8. Complete supplemental problems.
  9. Actively participate in the live recitations held each Friday in person or during the week online.
  10. Complete recitations timely Ask questions.
  11. Use available resources to help you learn the material. See drop-in lab hours posted in recitation section. See recitation sessions posted in the recitation sections.
  12. Be sure to take advantage of all learning resources and class time periods. Ask questions and interact with other students, Professor and GTA.
  13. Practice, Practice, Practice.
  14. Be professional and respectful always.
  15. Ensure you are receiving email to your GMU address. Check regularly for email and class announcements.
  16. Note that no exams, assignments, assessments, or projects will be allowed to be resubmitted. After the due date has past the assignment is closed and may not be reopened.

Participation

This course covers a lot of material, and the material builds upon itself. Be sure to interact in the Professor in class, in recitation sessions, and lab. Attendance may be taken in face to face sections. Videos will be used in Asynchronous sections.

Professionalism

The classroom should be an environment of mutual respect. Different points-of-view or differences of opinion should be addressed in a respectful manner. Additionally, students should contribute to—rather than detract from—the learning environment. Students are expected to always communicate with the professor and university personnel and other students in a respectful and professional manner (e.g., no “text message” emails). Professionalism also includes taking responsibility for one’s actions. Sending rude, nasty, or unwarranted emails is also considered lacking in professionalism. Students who act unprofessionally will receive up to a 4% final grade deduction at the sole discretion of the professor.

Grading

Letter grades will be assigned based on total points earned by students completing all course requirements as follows:

Points   Letter Grade
Exam 1   100
Exam 2   150
Exam 3   200
Exam 4   200
Smart Book   25
Participation   25
Homework   100
Recitation   100
Quiz   100
Extra Credit 20 points max  
Total Points   1000

The final grade will be based on the following scale:

A+ 98.00 - 100%
A 93.00 – 97.99%
A- 90.00 – 92.99%
B+ 87.00 – 89.99%
B 83.00 – 86.99%
B- 80.00 – 82.99%
C+ 77.00 – 79.99%
C 70.00 – 76.99%
D 60.00 – 69.99%
F 0 – 59.99%

Canvas Grading

Canvas is a communication tool for grades. The grading found there may not be weighted according to the syllabus for homework, quizzes, participation, and exams. Blackboard is a means to quickly communicate to students their raw unweighted scores on a variety of assessments. Proper weighting of assignments will be revealed as the assignments are completed throughout the semester.

Exams Valued at 650 Points

You must take all four of the exams in the platform assigned to your section. You will be allowed a limited timed period to take an exam. All exams must be proctored by GTA and Instructors in the class room for face-to-face students and using Proctorio for Asynchronous sections. 

Failure to take any exam timely in the platform assigned to your section will result in a grade of “zero” being awarded for that exam. 

Students who miss an exam will receive 0% on that test. However, students who experience a rare emergency outside their control may receive an accommodation if they provide substantial written documentation of the emergency. If such an emergency arises, students must contact the professor by email before the start of the exam and provide written evidence as soon as possible after the exam. The professor has the final judgment whether an absence is extraordinary and whether to excuse an absence. Students who miss exam 2 or 3, without an approved excuse, are not permitted to complete the last assignment. 

*Please note: For students who miss an exam for an extraordinary reason as described above, the professor reserves the right to administer the student a different exam from their classmates’ exam. 

You must present your student identification card at each examination. Students not showing identification cards will be assigned a “zero” for the exam. Face to Face students must be in the class room to take your exam. You may use a basic, non-programmable calculator if you wish. Students found using a programmable/text entry calculator (this includes graphics calculators) will be in violation of the honor code and will receive a “Zero.” 

By entering the assessment, you are confirming your understanding of the GMU honor code and you are willingly abiding by it and are confirming that you will report any instance of violation. Also, you are confirming that you have honestly completed any GMU required safety protocols. 

During the exam you agree not to:

  1. Wear a hat.
  2. Wear sunglasses.
  3. Use headphones of any type.
  4. Use a cell phone or any other electronic device. This will result in an F for the exams. 
  5. Use any resource of any type have any type of communication with any other person.

Exam Policies

No resources of any kind are allowed. 
No notes, cheat sheets, or textbooks, no resources of any kind except a 4-function calculator may be used during an exam. 

Face to Face Exams will be held in class and will be proctored by your instructor and GTA. 
Your instructor may choose to use the Proctorio Technology as described below. 
Asynchronous Exams will be held online using proctoring technology. 
Practice exams are located under the Exams tab. The purpose is for you to become familiar with the Proctorio set up with web cam and to affirm your understanding of the Honor Code.

Proctorio is a Learning Integrity resource 
This course will use Proctorio, a browser-locking and remote proctoring solution designed to protect the integrity of this course’s assessments, within some of your Connect assignments. As your instructor, I’ve chosen the secure exam settings required by this course, and only I will make a judgment as to any potential academic integrity violation. 

Assignments with Proctorio 
You’ll be able to see which assignments in Connect include Proctorio settings because they will be clearly labeled with “Proctoring Enabled” in the assignment title. The settings that I use may vary depending on the assignment. When you start a proctored assignment, the settings in use will be indicated. 

Proctorio Minimum System Requirements 
Proctorio offers a flexible service, which may include recording of video, audio, and screen activity or none of the above. The Proctorio system requirements are dependent on the exam settings and may require a webcam and a microphone. Test takers are encouraged to use a practice exam to test their system prior to taking an exam. Virtual machines and proxy connections will not work. 

Equity and Fairness
The reason I’ve chosen to enable Proctorio settings for specific assignments in this course is to make education more equal by allowing each student to earn the grades they deserve. The US Federal Government also requires that all schools have a process in place for verifying student identity to protect against Federal Student Aid (FSA) fraud.

Privacy
Proctorio is a trusted resource for remote proctoring because of the company’s commitment to student privacy. Proctorio uses single sign-on through Connect, and only I or approved individuals, here at our institution, will have access to your exam data. Proctorio never requires personally identifiable information from students, and Proctorio will never sell your data to third parties. Read more about Proctorio’s approach to privacy.

Student ID
You must present your student identification card at each examination. Students not showing identification cards will be assigned a “zero” for the exam.

Environment
You will be asked to clear your computer and un pin any applications from the desk top prior to taking an exam. You must show any blank scrap paper (front and back) to the proctor in the environment check prior to starting the exam. Please use a blank sheet of paper. Only non-programmable calculators are allowed on exams.

Exam Material

Failure to return the complete exam to the instructor, both after it is completed and after its distribution in class or taking pictures of the exam at any time either through manual or electronic means is considered an act of academic dishonesty and a violation of the Honor Code. 

Taking pictures of the exam, writing down exact test questions or answers, communicating with students in other or the same sections regarding exam content, or otherwise compromising the integrity of the exam will result in a failing grade in the course and referral to the Office of Academic Integrity. Students who do not adhere to these policies will receive an “F” grade in the course and referral to the Office of Academic Integrity.

Exam Material

Turn your cell phone off and Stow your cell phone out of site prior to taking the exam. The use of cell phone during an exam for any purpose is considered a violation of the Honor Code. Students who use the cell phone in any form during the exam will receive a grade of F for the exam and will be referred to the Honor committee for sanctions.

Graded Resources and Assignments

Smart Book 2.5 points each a total of 25 points 
Smart book is an interactive review of the chapter and is open throughout the module for completion. It is recommended that the student read the chapter; annotate the chapter and then complete the smart book. It is anticipated that this should take around 60 minutes depending on the amount of time spent reading and annotating the chapter ahead of time. 

Participation – Video and Use of Materials 
This course covers a lot of material, and the material builds upon itself. Asynchronous students have many learning resources available to them. Please be sure to enter the module and use the resources. The resources are tracked. 

Homework 10 points each for a total of 100 points 
These are low level learning resources with unlimited attempts (up until the due date) meant for the student to use as learning resources. Be sure to complete and submit these assignments timely. Once the assignments and homework due dates have passed no retakes are allowed. 

Recitation 10 points each for a total of 100
The student is highly encouraged to attend the recitation session. Points are earned thru the completion of the recitation problems. 10 of recitations are required to gain the maximum points. All recitations are highly suggested as the content is very important. Please submit work timely per the syllabus. 

End of Chapter Quizzes 10 points each for a total of 100 
An End of Chapter quiz will be required for all students. Each quiz will be for 10 points for a total of 100 points. The student will access the quiz online and have two attempts to complete the assessment. There will be no make ups for quizzes not accessed prior to the due dates. A total of 10 quizzes will be included in the final grade for a total of 100.

Honor Code Statement

ACCT 303 has a “zero tolerance” for Honor Code violations. You are expected to understand and follow the Honor Code of the GMU University Catalogue. The hallmarks of the accounting profession are integrity, objectivity, and independence. Cheating in this class will result in a failing grade, being reported to the Honor Code Committee, and being prevented from graduating or possible expulsion from the Costello.

Academic Dishonesty

The accounting profession is based on the foundation of sound honest and ethical principles. Cheating of any sort will not be tolerated. Even small acts of dishonesty will be fully punished. Students caught cheating will be referred to the GMU Honor Code Office. Students caught cheating will receive a failing grade in the course. Students who are aware of cheating but fail to report it are in violation of academic honesty policies in this course. These students can expect to receive the same sanctions listed above as the students who cheat.

Honor Code:

To promote a stronger sense of mutual responsibility, respect, trust, and fairness among all members of the George Mason University community and with the desire for greater academic and personal achievement, we, the student members of the University Community have set forth this: 
Student members of the George Mason University community pledge not to cheat, plagiarize, steal, and/or lie in matters related to academic work.

Cheating Definition
Cheating encompasses the unauthorized use of, access to, or provision of academic work in an attempt to misrepresent a student’s actual efforts. This includes, but is not limited to, submitting another individual’s work as one’s own, soliciting solutions/assignments from online websites, unauthorized collaboration, or failing to adhere to requirements (verbal and written) established by the professor of the course.

  • Using or possessing any unauthorized material/assistance in any academic work.
  • Using cell phones, unauthorized web sites or unauthorized software, unauthorized notes during an exam.
  • Obtaining help or information from a friend/classmate or any other person.
  • Accessing online or off-line sources/information during an on-line exam/quiz.
  • Giving help or information/work to a friend/classmate this includes not sharing any software or worksheets with any other student.
  • Purchasing or attempting to purchase an essay/assignment/code/answers/Chegg solutions. 
  • Using your previous course work and/or old exams.
  • Sharing work even after the semester is over.

Plagiarism Definition
Plagiarism is defined as using another individual’s ideas or words without attribution or credit. It also includes using one’s own prior work that has been submitted for credit or published in another venue as a new submission without citation. Using the ideas of others without proper attribution or citation is unethical and a violation of the Honor Code.

Stealing
Stealing from an academic perspective means obtaining unauthorized access to educational materials. These materials might be tests or quizzes from faculty members, or they may be the work product of another student. Subcategories of stealing include but are not limited to:

  • Removing an exam or other academic work from a classroom without authorization
  • Taking photos of exams/academic work without authorization or permission
  • Taking someone else’s work without their knowledge

Lying
Lying in an academic context refers to providing information known to be false as a way to bypass classroom expectations or gain an unfair advantage in completing academic work. Subcategories of lying include but are not limited to:

  • Fabricating or providing false sources, data, information, documents, and/or official correspondence
  • Providing a false excuse for missing a test or class 

Costello has a “zero tolerance” for Honor Code violations. You are expected to understand and follow the Honor Code of the GMU University Catalogue. The accounting profession is based on the foundation of sound honest and ethical principles. Cheating of any sort will not be tolerated. Even small acts of dishonesty will be fully punished. Students caught cheating will be referred to the GMU Honor Code Office. Students caught cheating will receive a failing grade in the course and may be expelled from the Costello Students who are aware of cheating but fail to report it are in violation of academic honesty policies in this course. These students can expect to receive the same sanctions listed above as the students who cheat.

Emergency Information

The Mason Alert system at GMU works to alert you in the event of an emergency. Please visit the Mason Alert website to sign up for this service.

Time Commitment

The university recommends 12 hours of weekly study for a challenging course during a normal semester. Most students who pass this course invest a significant amount of time studying outside of class.

Professor Contact

Students should ask questions about class concepts during class, office hours and recitation. The best way to contact me is via email. Most weekdays I will respond within 24 hours. On weekends the response time may be as late as the following business day. 

Before contacting the instructor regarding McGraw Hill issues, you must do the following:

  1. If experiencing difficulty in McGraw Hill, please 'troubleshoot' with your Browser.
  2. If you are still having issues (either with accessing an assignment or an error within a question) you MUST contact Technical Support: Before contacting the instructor regarding Publisher issues, you must do the following:
    1. If experiencing difficulty, please 'troubleshoot' with your Browser.
    2. If you are still having issues (either with accessing an assignment or an error within a question) you MUST contact:
      1. Technical Support: McGraw Hill 
        1. Call (800) 331-5094 
        2. Email & chat mhhe.com/support 
        3. M-R 24 hours 
        4. F 12am- 9 pm 
        5. S 10am-8 pm 
        6. Su 12 pm-12 Am

Student Accommodations and Diversity

The Office of Disability Services (located in Room 2500 Student Union Building I, (703) 993-2474, ods@gmu.edu) provides a wide variety of academic support services to all currently enrolled GMU students who have any type of mental or physical disability of either a temporary or permanent nature. These services include assistance with course accommodations, adaptive equipment, individualized exam administration, taped textbooks, wheelchair repair, library needs, registration, handicapped parking, accessible housing, and transportation, as well as many other needs. If you feel that you may need assistance of this nature, call the Center at (703) 993-2474. In addition, you should notify me about any special needs as soon as possible. Students must notify instructors of exam accommodations at least 24 hours prior to a scheduled exam.

Students with disabilities who require special accommodation should contact the Student Disability Resource Center Office of Disability Services or (703) 993-2474 and should inform me of their needs so it can be taken into consideration. All academic accommodations must be arranged through the DRC. Please take care of this during the first week of the module. Mason offers counseling and psychological services that can provide assistance if you find yourself overwhelmed by life and/or want training in academic or life skills. 

Diversity: George Mason University promotes a living and learning environment for outstanding growth and productivity among its students, faculty, and staff. Through its curriculum, programs, policies, procedures, services and resources, Mason strives to maintain a quality environment for work, study, and personal growth. These goals apply to online learning at George Mason University equally as it does to classroom learning. 

An emphasis upon diversity and inclusion throughout the campus community is essential to achieve these goals. Diversity is broadly defined to include such characteristics as, but not limited to, race, ethnicity, gender, religion, age, disability, and sexual orientation. Diversity also entails different viewpoints, philosophies, and perspectives. Attention to these aspects of diversity will help promote a culture of inclusion and belonging, and an environment where diverse opinions, backgrounds and practices have the opportunity to be voiced, heard, and respected. 

Title IX: Notice of mandatory reporting of sexual assault, interpersonal violence, and stalking: As a faculty member, I am designated as a “Responsible Employee,” and must report all disclosures of sexual assault, interpersonal violence, and stalking to Mason’s Title IX Coordinator per University Policy 1412. You may seek assistance from Mason’s Title IX Coordinator by calling 703-993-8730 or email cde@gmu.edu. If you wish to speak with someone confidentially, please contact one of Mason’s confidential resources, such as Student Support and Advocacy Center (SSAC) at 703-993-3686 or Counseling and Psychology Services (CAPS) at 703-993-2380. The 24-hour Sexual and Intimate Partner Violence Crisis Line for Mason is 703-380-1434.

Mason Student privacy is governed by the Family Educational Rights and Privacy Act (FERPA) and is an essential aspect of this course. 

Copyright: Any audio or visual recording of lectures, reuse, or remix of course materials, or further dissemination of course content is not permitted without prior written consent from me and George Mason University unless the recording is part of an approved accommodation plan. 

Disclaimer: Any changes to assignments or course schedule will be announced on Blackboard and/or via e-mail. Inability to access the course webpage or failure to read e-mails cannot be an excuse for late submissions or noncompletion of assignments.

Undergraduate Laptop Requirements

All Costello College of Business undergraduate students must have access to a portable computing device that meets the following minimum standards. Phones, tablets, and other mobile devices do not meet course requirements. A physical keyboard is required, and instructors may request that students bring their laptops to class for specific activities.

  • Operating System: Windows 11 is required. Windows 10 may be used to connect to the George Mason network only until its end-of-life date, October 2025. Mac users are required to install a virtual machine (VM) to run Windows applications that are not available in the Patriot Virtual Computing & Lab (PVCL).
  • Mac users must install and configure a Windows virtual machine (VM) to run required software for business courses. Some Windows-only applications are not available through the Patriot Virtual Computing & Lab (PVCL). Running a VM may impact laptop performance.
  • VMware Download: VMware is a virtual machine (VM) software that allows Mac users to run Windows applications required for business courses. Students can download and access license information through the VMware download and licensing guide.
  • Memory: 16 GB or higher
  • Video/Audio Streaming Capability: Students must have a video camera and microphone that can stream audio and video in real time. Instructors may ask students to activate the camera and microphone for class activities.
  • Hard Drive Free Space: At least 120 GB free (250 GB or higher recommended)
  • Network Capability: Wireless capability required (wired capability also recommended)
  • Software:

Financial Aid
The cost of purchasing a computer can be included in a student’s estimated cost of attendance. This adjustment allows students to increase their financial aid eligibility to help cover computer expenses.

To request this adjustment:

  • Contact your assigned Financial Aid Counselor to confirm your eligibility and initiate the request. You can find contact information on the Office of Financial Aid website.
  • Provide a copy of the purchase receipt or order confirmation that includes the total cost of the computer.
  • Submit your documentation directly to your Financial Aid Counselor for review and processing.
  • Note: This cost adjustment may be requested only once during your academic program.
Costello Recommendations for Honor Code Violations
UG-Freshman Students
Type of Violation Sanction

Plagiarism

  1. Failure to cite/attribute sources
  2. Representing someone else’s work as the student’s own (e.g., copying and pasting)

A 10% reduction in the final course grade; referral to the Writing Center; and relevant Academic Integrity seminar/training completion

An F in the class; referral to the Writing Center; and relevant Academic Integrity seminar/training completion

Cheating

  1. On a minor assignment (e.g., homework, quizzes)
  2. Cheating on a major assignment or exam, submitting course work from another course as original work

A 10% reduction in the final course grade; and relevant Academic Integrity seminar/training completion 

An F in the class; and relevant Academic Integrity seminar/training completion

Lying (e.g., providing fraudulent excuse documents, falsifying data) An F in the class; and relevant Academic Integrity seminar/training completion
Egregious Violation (e.g., stealing an exam; submitting coursework from another class as original work across multiple courses; lying to an employer about academic performance, false identification or posing as another, in person or online) An F in the Class; relevant Academic Integrity seminar/training completion; and at least one semester suspension
Costello Recommendations for Honor Code Violations
UG-Non Freshman Students (including transfer students)
Type of Violation Sanction

Plagiarism

  1. Failure to cite/attribute sources
  2. Representing someone else’s work as the student’s own (e.g., copying and pasting)
An F in the class; referral to the Writing Center; and relevant Academic Integrity seminar/training completion

Cheating

  1. On a minor assignment (e.g., homework, quizzes)
  2. Cheating on a major assignment or exam, submitting course work from another course as original work

An F in the class; and relevant Academic Integrity seminar/training completion 

An F in the class; and relevant Academic Integrity seminar/training completion, and at least one semester suspension

Lying (e.g., providing fraudulent excuse documents, falsifying data) An F in the class; and relevant Academic Integrity seminar/training completion, and at least one semester suspension
Egregious Violation (e.g., stealing an exam; submitting coursework from another class as original work across multiple courses; lying to an employer about academic performance, false identification or posing as another, in person or online) An F in the class, relevant Academic Integrity seminar/training completion; and at least one year suspension

Appendix 1: ACCT 303 - Frequently Asked Questions (FAQ)

What do students need to do to pass this course? 
Success in the business world is based on outcomes, and this class is designed to help students succeed in the “real world.” This class is hard, and there are no shortcuts to earning a passing grade. Studying many hours for this course outside of the classroom is a necessary (but not sufficient) condition to earn a “C” grade or higher. Students should spend 15-20 hours per week outside of the classroom preparing for this course. However, please note that final grades are assigned based on competency and performance on exams and assessments.

What information will be on the exams?
Exams will cover material from all learning resources to include, the textbook, class sessions, interactive tutorials, quizzes, recitations and homework assignments and supplemental problems. . Please be aware that many exam questions will be conceptual in nature. Students must apply concepts discussed in class to test questions of various types. Questions test concepts, and students who master concepts do very well on the exams. Students who try to memorize multiple-choice questions usually struggle with the exams.

What is the penalty for cheating in this course?
Cheating penalties range from failing the course (minimum) up to permanent expulsion from George Mason University.

How do students and the professor communicate in this course?
Please email the professor with administrative questions, but do not email through Blackboard. Remember that all communication should be professional. Students who have questions about course material should ask those questions via email or virtual office hours.

What happens if a student has an emergency during the semester?
Please contact the professor immediately. Students must always provide written documentation of emergencies outside their control for any accommodation considerations.

Is there a study guide for this course?
Study materials for this class include your textbook, the PowerPoint slides on the publisher’s website, the notes you take, the feedback you receive from the activities, etc.

Appendix 2: Test Policies

Students must take exams at regularly-scheduled times. See the syllabus for times specific to this section Students must bring their GMU ID. The professor reserves the right to take a picture of a student on test day if he or she questions a student’s identification. Students cannot wear a hat on test day. 

Only non-programmable calculators are allowed on exams. Students who do not bring their own calculator on exam day will have to complete the exam manually and will not be given any additional time or allowed to share calculators from classmates. 

No food or drink is allowed on test days. Exception: Students may bring a clear water bottle to class. 

If a student leaves the classroom or virtual classroom, or TA’s office with an exam, the student will automatically fail the class and be referred to the Office of Academic Integrity. 

Taking pictures of the exam, writing down exact test questions or answers, communicating with students in other sections regarding exam content, or otherwise compromising the integrity of the exam will result in a failing grade in the course and referral to the Office of Academic Integrity. Students who do not adhere to these policies will receive an “F” grade in the course and referral to the Office of Academic Integrity. 

Exams and online assignments are one time only assessments, there is no pausing the timer or leaving and coming back to finish later, These Assessments will automatically submit once started and the student has one attempt and may not back track on questions