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Enterprise Hall 4400 University Drive, MS 1B1
Fairfax, Virginia 22030
Phone: (703) 993-1880
Fax: (703) 993-1867
Advanced Financial Accounting – ACCT 433
(This Syllabus is tentative and subject to change.)
Instructor:
GMU Email:
Course Website:
Class Meeting Times & Location:
Recitation Meeting Times:
Office Hours:
Office Location:
Course Description
This course begins with business combinations: Mergers and Stock Acquisitions. We learn the accounting process to consolidate (combine) the general ledger accounts of a Parent corporation and its controlled Subsidiary into a single Consolidated Income Statement and Balance Sheet for the one economic entity. We also study intercompany transaction activity for the sale of inventory at a profit between two affiliated companies.
Multinational accounting and reporting topics include foreign currency transactions, and the translation or remeasurement of a subsidiary’s foreign currency financial statements for consolidation with a U.S. parent corporation. We learn GAAP accounting for derivative financial instruments including forward exchange contracts.
We study Interim period, Segment, ESG reporting topics, Non-GAAP reporting, and Partnership characteristics and accounting for the formation, operation, and dissolution of Partnership entities. The course concludes with Securities and Exchange Commission (SEC) reporting and securities regulation.
All topics covered in this course are regularly tested on the Uniform CPA Exam.
Course Materials and Technology Required
- Canvas: https://info.canvas.gmu.edu/
- Connect with Proctorio Plus for Advanced Financial Accounting, 13th ed., Christensen, et.al., (McGraw-Hill). Your Connect registration includes the eBook version of this textbook.
- How to register for Connect with Proctorio Plus: All students register for access to Connect using Canvas. Go to the *Chapter Modules* menu item and select Module 1. Select ch. 1 - Class Exercises folder and click on the Connect Exercises link. This places you on the Connect platform for registration using only your GMU email address. Register using the same full name as your Canvas enrolled full name.
- You can purchase a registration for Acct 433-DLx, Advanced Financial Accounting on Connect or at the GM bookstore website. Any student can register for free 2-week Connect access if you wish to defer payment for registration. With this you will have full access to Connect with the eBook, Class Exercises, and Assignments to Submit. An optional loose-leaf textbook in paper form is available but is not required.
- Students access the Connect platform using only the Blackboard chapter links. Do not directly access Connect outside of your Bb course website.
Common Policy Addendum
Please use this link and review the 4 Common Policies at Mason: https://stearnscenter.gmu.edu/home/gmu-common-course-policies/.
Helpful Resources
MyMason Support: https://its.gmu.edu/service/mymason/ o Writing Support: https://writingcenter.gmu.edu/ Counseling and Psychological Services (CAPS) Support: http://caps.gmu.edu
Learning Services Support: https://learningservices.gmu.edu/
Pearson MyLab Technical Support: https://support.pearson.com/getsupport/s/learners
CDC’s guidance on COVID-19 prevention: https://www.cdc.gov/covid/prevention/
College’s undergraduate laptop policy: https://business.gmu.edu/currentstudents/undergraduate-resources/policies-procedures-and-forms
Learning Goals
Course Objectives
Primary Learning Goals
- Students will record, analyze, interpret and communicate financial and non-financial information for users of such information in accordance with applicable professional authoritative literature.
- 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.
- Students will 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 information; and (3) technology and data analysis skills to manage financial and non-financial information.
- Students will be effective communicators.
- Students will have an interdisciplinary perspective.
- Students will be knowledgeable about global business and trade.
- Students will be critical thinkers.
Other Learning Goals
- 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.
- Students will be aware of the uses of technology in business.
- Students will recognize the importance of ethical decisions.
- Students will be knowledgeable about the legal environment of business.
- Students will be knowledgeable about team dynamics and the characteristics of effective teams.
- Students will understand the value of diversity and the importance of managing diversity in the context of business.
Concentration Learning Goals
Students majoring in the Accounting concentration will master the following by graduation:
- A working knowledge of accounting theories, concepts, and practices and will be able to interpret and communicate financial information for users of such information.*
- Problem-solving and analytical capability for accounting decision-making.*
- The ability to research issues and use technology and data analysis techniques to manage financial information for decision-making purposes.*
- The oral and written communication skills needed by successful accounting professionals.
- The ethical and regulatory responsibilities in accounting practice and understand the role of accounting in the proper functioning of commerce. *
Bachelor of Science in Business Learning Goals
By the end of the BS Business program, students will master:
- The social, global, ethical, and legal contexts of business and will be able to reflect on the role of the individual in business.*
- The ability to apply knowledge of professional skills necessary for success in business including effective business writing.
- Technical and analytic skills appropriate for success in business.*
- The ability to apply knowledge of core business disciplines including accounting, finance, information systems, management, marketing, and operations management.*
- How research in the business disciplines contributes to knowledge and how such research is conducted. *
*Program and concentration learning goals that are addressed in this course
Course Learning Objectives
Advanced Financial Accounting students will gain knowledge and skills used in the preparation and interpretation of complex corporate and partnership financial statements. Upon completing this course students will:
- Understand business combination accounting principles and the preparation of consolidation worksheets required for presentation of consolidated financial statements of affiliated corporations.
- Be knowledgeable about global business and trade as it applies to U.S. Generally Accepted Accounting Principles. This will include an understanding of accounting principles applied to transactions across international borders and to the translation of foreign currency denominated financial statements.
- Demonstrate knowledge of partnership accounting, including formation, operation, ownership changes, and liquidation.
- Have knowledge of required corporate segment disclosures and interim financial reporting standards and will understand ESG and Sustainability reporting.
- Be an effective communicator, capable of recording, interpreting, and communicating financial and non-financial information for users in accordance with professional authoritative literature.
- Possess the research skills to access, understand, and apply relevant professional authoritative literature including the FASB Accounting Standards Codification (ASC).
- 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.
Important Dates
semester, year. Advanced Financial Accounting. Acct 433 and 630
| January 21, Tuesday | First day of class |
| February 4, Tuesday | Last day to drop with 100% tuition refund |
| February 11, Tuesday | Last day to drop with 50% tuition refund |
| February 25, Tuesday | End of unrestricted withdrawal period |
| March 7, Friday | Mid-Term Exam |
| March 10 to March 16 | Spring Recess – no classes |
| March 31, Monday | End of selective withdrawal period |
| May 5, Monday | Last day of Spring classes |
| May 12, Monday | Final Exam |
Technology Requirements
All Costello College of Business Courses
- A computer with video and audio capability.
- A functioning and reliable internet connection.
- For more information on all computer requirements, see College of Business 20xx Undergraduate Laptop Requirements at this link: https://business.gmu.edu/undergraduate-laptop-requirements.
Email Policy
All email communication must use the GMU email system and GMU email accounts. Please always include your full name and “433” with any email. Please also maintain a professional tone and proper grammar in all communication.
Students who email the professor Monday-Thursday can ordinarily expect a response within 24-36 hours. Students who email after 4:00 pm on Friday or over the weekend can ordinarily expect a response by the following Monday.
Contact your Professor
You can meet with your professor during scheduled office hours using a zoom link on Bb for any questions or to talk. You can also meet with your professor by appointment. Contact your professor anytime by email at xxx.
Canvas
Course information and all supporting materials are available through our Canvas course website, including important class Announcements, the Syllabus, all chapter Modules, Quiz and Exam information, and other course material.
The Chapter Modules contain most of our course learning material, including chapter Lecture Notes and LN Videos, Class Exercises and CE Videos, access to your textbook in eBook format, and Assignments to Submit for points. Current media coverage of course topics will also be available on Bb and discussed in class video.
Check for Canvas Announcements frequently. This is the primary way your professor will communicate with students about class status and activity. All students are responsible for reading course announcements on a timely basis.
Introduction to Your Classmates
In the Blackboard “Start Here” menu section, please respond to the two questions. We are asking all students to briefly introduce themselves to their classmates and professor, and for each student to help everybody else in the class by sharing any study tips or study methods which you found to be helpful in other accounting courses.
Grading
Grades will be assigned based on the absolute number of points a student earns during the semester. Total course points earned will be reported on Bb after the final exam. Course letter grades are reported by the registrar on Patriot Web. There are no extra credit assignments available in Acct 433.
Grade components and their related points are as follows:
| Points | Percent (rounded) | |
| SmartBook to Submit | 25 | 6% |
| Problems to Submit | 70 | 18% |
| ASC Research Assignment | 15 | 4% |
| Quizzes (2 quizzes, 10 points each) | 20 | 5% |
| Mid-term Exam | 130 | 33% |
| Final Exam | 140 | 35% |
| Total | 400 | 100% |
Course grading will use the following allocation and letter grades will be assigned based on a final ranking of all students in the course. A- and B- grades may be assigned for borderline students.
| Grade | % Earned | Points Earned |
| A | 90-100 | 360-400 |
| B+ | 87-89 | 348-359 |
| B | 80-86 | 320-347 |
| C+ | 77-79 | 308-319 |
| C | 70-76 | 280-307 |
| D | 60-69 | 240-279 |
| F | Below 60 | 0-239 |
All Assigned Problems and SmartBook Questions are scored on Connect and point scores earned are reported to the student on Connect. Student scores earned for the ASC Research Assignment, Self-Assessment Quizzes and Exams are reported in “My Scores” on Canvas.
Self-Assessment Quiz
A Self-Assessment Quiz is scheduled prior to each of the 2 exams and is given on Connect during an availability window. The online SA Quiz is given under exam conditions (this means the Honor Code applies, Proctorio Plus is enabled, limited time, and no student use of course materials or other help). The SA Quiz provides important practice and review of chapter topics and will help with exam preparation. Detailed SA Quiz information and brief chapter topic outlines will be available on Canvas.
The Self-Assessment Quiz gives students the ability to see how well they understand chapter topics and is very helpful experience for answering questions under the pressure of exam conditions. Incorrect responses indicate topics where more study is needed before the exam. The Quiz includes many of the same topics as may be tested in the exam. The point value of each SA Quiz is relatively low (at 10 points per Quiz). Full solutions are available for student self-assessment and review.
If a student has a justifiable conflict with a scheduled SA Quiz availability window, the student must contact the professor at least 4 days before the scheduled Quiz. A documented and approved Quiz start time extension will apply for completion of the Quiz on the scheduled Quiz day. Please note it is the student’s responsibility to seek approval for an extension request in advance of the Quiz.
If an emergency arises which prevents a student from taking a Quiz, the student must notify the professor by email as soon as possible. Acceptable documentation regarding the emergency is required to support the request for extension. An unapproved absence will result in a grade of zero on the Quiz.
Midterm Exam and Final Exam
During the semester there will be a midterm exam and a final exam. The exams are administered using Connect with Proctorio Plus. The Midterm exam is scheduled for Friday, March xx, and the Final exam is scheduled for Monday, May xx. The exam time limit is approximately 120 minutes. Detailed exam information and brief chapter topic outlines will be available on Canvas. Any necessary change in the exam date will be announced.
If a student has a justifiable conflict with a scheduled Exam availability window, the student must contact the professor at least 4 days before the scheduled Exam. A documented and approved Exam start time extension will apply for completion on the scheduled Exam day. Please note it is the student’s responsibility to seek approval for an extension request in advance of the Exam.
If an emergency arises and prevents a student from taking an exam at the scheduled time, the student must notify the professor by email as soon as possible. The student will provide acceptable documentation regarding the emergency to support any request for excused absence. Please note it is the student’s responsibility to make the required arrangements for an excused extended exam start time. An unapproved exam absence will result in a grade of zero on the exam.
Proctorio Plus – Learning Integrity Resource
Proctorio Plus is a browser-locking and remote camera-based proctoring solution designed to protect academic integrity in this course. Use of Proctorio is required during Self-Assessment Quizzes and Examinations. Proctorio Plus is used to ensure accounting education is equal and fair for all students by allowing each student to earn the grades they deserve.
For any student who has not previously used Proctorio, an Orientation assignment (0 points) will be available to walk you through the process of using it.
All students are required to submit a Proctorio Practice Quiz (2 points). This is assigned for students to become familiar with using Proctorio Plus (a pre-check is used to verify your computer, camera and microphone are working properly). This Practice Quiz is worth 2 points and the points earned are included with the Problems to Submit point score. The Practice Quiz is a excellent PRACTICE for topics which are tested on SA Quiz #1 and the Midterm Exam.
Note: For any SA Quiz or Exam, Proctorio Plus must be enabled with video operating for the entire length of a student’s Quiz or Exam. The student is responsible for ensuring the video is functioning properly for the full length of a quiz or exam until all answers are submitted.
ASC Research Assignment
Students will learn to research the Accounting Standards Codification (ASC) and submit a written memorandum in response to ASC research questions (15 points). Students will identify the ASC Section citation which provides authoritative GAAP guidance for the proper treatment of selected research questions. Assignment information and due date will be available on Blackboard after the midterm exam.
Learning Material within each Module
4 Steps to follow in each chapter.
We have 11 Learning Modules in this course and each module has multiple opportunities for students to learn and understand chapter topics. Here is the order of work to follow in each Module, in this order: step 1, 2, 3, 4.
Step 1. Chapter Lecture Notes
The chapter Lecture Notes (LN) used in the class LN videos and the Class Exercises (CE) used with the CE videos are the primary learning components for this course. The LN and CE use a visual learning method which makes it easier for students to learn and understand all chapter topics.
All Acct 433 students are expected to print a paper copy of the Lecture Notes and especially the Class Exercises to use with the class video as you take notes, make calculations, prepare schedules, record journal-form entries (dr = cr) and prepare worksheets. We use paper and pencil because it makes you remember what you are learning. The tactile pressure of pencil on paper is the proven best way for you to remember essential concepts and calculations. When you learn to complete a solution on paper it is much easier to correctly recall solution steps needed when you take your exam.
Before watching the LN and CE videos all students read (or skim) their copy of both documents to discover the new terminology and topic structure of each chapter. Students who read (or skim) their copy of the LN and CE before watching the class video always learn much better and more quickly as they move through the LN videos and solve Class Exercises.
Step 2. Christensen Textbook in eBook Format
Our course Lecture Notes have the same topic structure as used in your eBook. The new Christensen 13 th edition textbook is an excellent learning source, and it is used with the SmartBook questions to Submit (described in Step 4 below). As you study chapter topics using the Lecture Notes, you can frequently refer to the eBook for additional guidance on challenging chapter topics. Refer to the relevant section of a chapter for helpful and clear textbook explanations and examples.
Step 3. Class Exercises
You will use the Class Exercises (CE) document with the CE video to solve exercises and learn chapter topics. Students print their paper copy of the Class Exercises to solve using pencil. The Class Exercises are enhanced with notes and partial solutions to make in-class learning with CE videos easier and quicker.
These exact same Class Exercises are also available for additional practice on Connect. Access these online class exercises using the CE folder on Bb. The Connect exercises are not enhanced, and additional exercises are also included. CE solutions are immediately available to check your work.
Step 4. Chapter Assignments to Submit for Points
- SmartBook to Submit: All students will respond to financial accounting questions in multiple-choice format using the SmartBook adaptive learning technology.
- SmartBook is an important leaning component of our course and gives all students essential practice with answering multiple-choice questions. This is very useful because exams always include numerous multiple-choice questions. SmartBook will show you a specific section of an eBook chapter to help you learn topics and answer questions correctly.
- Students access the SmartBook questions using the Assignments to Submit folder. Due dates are indicated Connect. The assignments are scored and your earned points for each assignment are reported to students on Connect.
- For SmartBook, you can accumulate up to a maximum of 25 points (even though the total cumulative points provided for all SmartBook assignments may exceed this number). You can consult with others or work in groups on these assignments, but the actual submission of a solution must be your own work.
- Problems to Submit: For each chapter, all students will complete Problems to Submit.
- Problems to Submit are exercises from your Christensen textbook. Students access these using the Assignments to Submit folder. Due dates are indicated on Connect. Late submission is penalized 25% per day after the due date. Because late submission is allowed, assignments are not automatically submitted on the due date. Assignments are scored and your earned points for each assignment are reported on Connect. Note: only a student’s highest score among all attempts is recorded for grade.
- You can accumulate up to a maximum of 70 points (even though the total cumulative points provided for all assignments may exceed this number). You can consult with others or work in groups on these assignments, however the actual submission of a solution must be your own work.
- The Problems include textbook multiple-choice and exercises with various requirements, such as preparing journal entries for mergers & stock acquisitions and preparing journal format dr = cr worksheet entries with supporting calculations. These entries are used to prepare consolidation worksheets and consolidated financial statements.
- We see foreign currency transaction journal entries, foreign currency translation worksheets, partnership formation and operations calculations, and dissolution journal entries. An understanding of these assignments is very important for effective exam preparation.
Contact Technical Support for help with Connect issues:
Your professor does not have access to your account and cannot answer technical questions about Connect. If you experience any problems with Connect, please contact Connect Technical Support at: (800) 331-5094. They will receive your call and are very helpful. You can also use Chat to message a technician. They can most likely resolve any access issue you may encounter.
Student Accommodations
Students with a learning or physical difference that may affect academic work should contact the Office of Disability Services (ODS) at (703) 993-2474 or http://ods.gmu.edu. If you qualify for accommodation, ODS will give you a form detailing appropriate accommodations. In addition to providing your professor with this form at least one week prior to an accommodation, please take the initiative to discuss accommodations with your professor at the beginning of the semester and as needed during the term.
Student Privacy
To comply with student privacy laws, students must use their George Mason email account to receive important University information, including messages related to this class, and when corresponding with your professor or fellow students. Your George Mason email account is also required when using the Connect platform.
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 non-completion of assignments.
Academic Integrity
Note: Please very carefully read and understand everything in this Academic Integrity section.
Any student in this course who may choose to violate the GMU Honor Code is subject to penalties as determined by the University Honor Code Committee. These sanctions (penalties), illustrated in the table on page 8, include an “F” in the course, a notice of violation in the student’s academic record, and possible suspension or expulsion from the University.
Academic integrity: Integrity is an essential element of a successful learning community. Ethical standards of behavior help promote a safe and productive community environment and ensure every student the opportunity to pursue excellence.
It is expected that students adhere to the George Mason University Honor Code as it relates to integrity regarding coursework and grades. The Honor Code reads as follows: “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.” More information about the Honor Code, including definitions of cheating, lying, and plagiarism, can be found at the Office of Academic Integrity website at http://oai.gmu.edu.
Use of Online Websites is Prohibited
- You can NOT use online website providers of artificial intelligence, homework help, or tutoring for help with your coursework. Use of these websites is PROHIBITED (it is NOT allowed) for any graded assignment, including but not limited to, Assignments to Submit, ASC research writing assignment, Self-Assessment Quizzes, and Exams. Any use of these websites by a student is an Honor Code violation and any violation will be referred to the University Office of Academic Integrity for investigation and possible sanctions.
- You can NOT UPLOAD (submit, post, send) course material to any website and you can NOT SHARE course material with any person who is not enrolled in this course. This material includes, but is not limited to, Lecture Notes and Videos, class and Practice Exercises, Assignments to Submit, ASC assignment, and material from any SA Quiz or Examination. Students are advised they are not anonymous online. These websites work with universities and professors to identify honor code violators. Any violation is reported to the University Office of Academic Integrity for investigation and possible sanctions.
Legal Copyright of Course Material
Every George Mason instructor owns the copyright to the course material they create. A student who shares class materials outside the normal course of study is in violation of the University Honor Code. If you post or share class material with a website, you are violating both the instructor’s copyright and the University Honor Code. The internet is regularly monitored to identify whether course materials have been compromised. Any violation is reported to the University Office of Academic Integrity for investigation and possible sanctions.
The School of Business has an Honor Code violation penalty matrix approved by the faculty. Below is the penalty matrix used in this course if academic violations are identified.
| Costello Recommendations for Honor Code Violations (Approved November 20xx) | |
|---|---|
| UG-Non Freshman Students (including transfer students) | |
| Type of Violation | Sanction |
|
Plagiarism
|
An F in the class; referral to the Writing Center; and relevant Academic Integrity seminar/training completion |
|
Cheating
|
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 |
Notes:
- The Costello College of Business reserves the right to initiate termination proceedings for any student found guilty of an Honor Code violation by the Office of Academic Integrity.
- The Office of Academic Integrity may increase these sanctions (up to and including expulsion from the university) for repeated offenses.
| Tentative Course Schedule | |||
|---|---|---|---|
| ACCT 433 and 630 - semester, year | |||
| Week | Date Monday | Module | Chapter |
| 1 | January 21 | 0 1 |
Course Introduction Ch 1: Inter-Corporate Acquisitions (Mergers & Stock Acquisitions) and Investments in Other Entities |
| 2 | January 27 | 1 2 |
Ch 1 continued Ch 2: Reporting Inter-corporate Investments and Consolidation of 100% Owned Subsidiary No Differential (Acquired at Book Value of Sub Net Assets) |
| 3 | February 3 | 2 | Ch 2: continued |
| 4 | February 10 | 3 | Ch 3: The Reporting Entity, and Consolidation of Less-than-100% Owned Subs with a Non-Controlling Interest No Differential (Acquired at Book Value of Sub NA). Variable Interest Entities (in Appendix 3A). |
| 5 | February 17 | 3 | Ch 3: continued |
| 6 | February 24 February 28, Friday |
4 | Ch 4 - Consolidation of 100% Owned Subsidiary Acquired at more than Book Value (with a Differential) Self-Assessment Quiz #1 - Modules 1, 2, 3, 4 (which include chapters 1, 2, 3, 4). Availability window will be announced. |
| 7 | March 3 |
4 5 |
Ch 4 - continued Ch 6: Intercompany Inventory Transactions – Not tested on Midterm Exam. Ch.6 is tested only on Final Exam |
| March 7, Friday | Midterm Exam - Modules 1, 2, 3, 4 (chapters 1, 2, 3, 4). Availability window will be announced. | ||
| March 10 to 16 | Spring Recess | ||
| 8 | March 17 | 5 | Ch 6: Intercompany Inventory Transactions - continued |
| 9 | March 24 | 6 | Ch 11, Part 1 of 2: Multinational Accounting: Foreign Currency Transactions and Forward Exchange Derivatives (Hedging) Ch 11, Part 2 of 2: Derivative Financial Instruments |
| 10 | March 31 | 7 | Ch 12: Multinational Accounting: Foreign Currency Translation and Remeasurement of Subsidiary Statements |
| 11 | April 7 | 8 | Ch 13: Segment and Interim Reporting, ESG and Sustainability Reporting |
| 12 | April 14 | 9 | Ch 15: Partnerships: Formation, Operation, and Dissolution (Admit new Partner-Owner) |
| 13 | April 21 | 10 | Ch 16: Partnerships: Incorporation, Liquidation, Personal Financial Statements (in Appendix 16A) |
| 14 | April 28 | 11 | Ch 14: SEC reporting and Securities regulation |
| 15 | May 5, Monday | Self-Assessment Quiz #2 - Modules 5 through 11 (which include chapters 6, 11, 12, 13, 15, 16, and 14) | |
| 15 | May 12, Monday | Final Exam - Modules 5 through 11 (which include chapters 6, 11, 12, 13, 15, 16, and 14) Availability window will be announced | |
The professor reserves the right to make any necessary changes to the syllabus or class schedule with appropriate announcements on Canvas.