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ACCOUNTING 592

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					                                         ACCOUNTING 592
                              Financial Accounting & Reporting Seminar
                                             Spring 2009

Instructor:                                  Office Hours (subject to adjustment):
       Teresa Gordon                         Office Hours: W 8:30–11:00 AM
       Albertsons Bldg. 118                  and W 1:30-3:00 PM, TTh 1:00-3:00 PM
       885-8960                              or by appointment
       E-mail: tgordon@uidaho.edu
       Course web page: http://www.cbe.uidaho.edu/Acct592


COURSE OBJECTIVES
Financial and management accounting are more closely linked in practice than one might expect from
reading traditional textbooks and the problems to be resolved often have income tax and auditing
consequences as well. This seminar is designed to provide you with opportunities to apply general
concepts and principles learned in intermediate and advanced financial accounting courses to new
economic transactions and business decisions. Cases will be used to permit you to practice the skills you
will need as a professional accountant whether in public accounting or private industry. In particular, this
course is intended to refine your skills in researching the professional accounting literature to solve
particular accounting problems, to arrive at defensible solutions where GAAP is vague or nonexistent,
and to present your research conclusions in a professional manner. You will have opportunities to present
your work orally and in writing.

HOW THE COURSE WILL BE TAUGHT
This course will be taught as a seminar. A seminar is a group of advanced students, each doing original
research, and all exchanging results through reports and discussions. To make seminar and case courses
successful, each student must be committed to the "4 Ps" of student involvement:

1.      Preparation. If the student does not read the cases and associated materials and does not
        analyze the case, and formulate an action plan, the case discussion will mean little.

2.      Presence. If the student is not present, she or he cannot learn and, more important,
        cannot add her or his unique thoughts and insights to the group discussion.

3.      Promptness. Students who enter the classroom late disrupt the discussion and deprecate
        the decorum of the process.

4.      Participation. Each student's learning is best facilitated by regular participation. More
        important, the case student has the responsibility to share his or her understanding and
        judgment with the class to advance the group's collective skills and knowledge.


REQUIRED MATERIALS:
A recent Intermediate Accounting text (Kieso used in Acct 315 & 414 would be fine)

A recent Advanced Accounting text (whatever was used in for Acct 415-515 would be fine)

                                                                                                          1
FARS CD-ROM or current subscription to FARS (Financial Accounting Research System) – see
      comments following recommended materials heading below.

Other Course Materials are provided on the course webpage and you will probably want to print some or
       all of those files but the cost will just be paper or your UI student print allowance. More pages
       can be purchased when you run out. See the Help Desk.

RECOMMENDED MATERIALS
        Miller's Comprehensive GAAP Guide (or similar GAAP guide) may be helpful and easier to interpret (e.g.,
        more examples).

        Financial Accounting Objective Questions and Explanations, by Irvin N. Gleim and William A. Collins
        (Accounting Publications, Inc.) is a low cost means of reviewing and learning financial accounting in
        preparation for professional exams

Comments regarding necessary access to the authoritative accounting literature :
You may already have a FARS CD since it was packaged with the Kieso Intermediate Accounting
textbook for Acct 315 & 414. However, it may not be the most recent version, depending on when you
took those classes. You will need the 2008 version which is current through June 2008. Any later
pronouncements can be accessed through the FASB website (fasb.org). The bookstore should have a few
copies of the FARS 2008 CD or you can order a copy. There is also an internet version which is another
way to get access: Go to http://www.wiley.com/college/farsonline. Note that you need internet access to
use this version. You can also sign up (currently free) to use the new FASB codification (fasb.org) which
is in the beta-testing stage. It should have all of the most recent standards.

Some students like the paper versions – but I’m not sure they are still being published at academic prices.
The FASB Accounting Standards, Current Text (Vol. 1 &2) would be the most helpful, if available. The
complete set was very expensive. Check availability at Wiley web site or even the FASB or AICPA web
sites. We generally have a set in the accounting library (across from ALB 125).

CASE PREPARATION
Problem solving techniques, rules and facts related to the practice of accounting, and a familiarity with
pervasive concepts are just the background for graduate study in accounting. The cases in this course will
ask you to apply knowledge and skills to unfamiliar topics and situations. Some cases will be quantitative
in nature and may require preparation of spreadsheets or other analysis tools. Other cases will require
research of accounting standards but little number crunching. You will prepare most cases for classroom
discussion rather than formal submission. This means you should come to class with computations in
hand, notes on key points, and notes that will help you respond to the discussion questions provided in the
case. If I find that students are not adequately prepared for class discussion, written solutions to the cases
will be required.

This semester you will study numerous cases that examine recent accounting standards and at least one
case with international dimensions (for example, the impact of IFRS ), and you will prepare financial
statement disclosures. Cases will cover, among other issues, many of the following recent accounting
topics:
      FASB No. 162 The Hierarchy of Generally Accepted Accounting Principles
      FASB No. 123 (revised 2004) - Share-Based Payment
      FASB No. 129 - Disclosure of Information about Capital Structure
      FASB No. 128 - Earnings per Share
      FASB No. 160 - Noncontrolling Interests in Consolidated Financial Statements— amends ARB No. 51

                                                                                                                2
      FIN 46(R) - Consolidation of Variable Interest Entities (revised Dec 2003)—an interpretation of ARB No. 51
      FASB No. 141 (revised 2007) - Business Combinations
      FASB No. 142 - Goodwill and Other Intangible Assets
      FASB No. 158 - Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans—an
      amendment of FASB Statements No. 87, 88, 106, and 132(R)
      FASB No. 132 (revised 2003) - Employers' Disclosures about Pensions and Other Postretirement Benefits—
      an amendment of FASB Statements No. 87, 88, and 106
      FIN 48 - Accounting for Uncertainty in Income Taxes—an interpretation of FAS 109
      FASB No. 159 - The Fair Value Option for Financial Assets and Financial Liabilities
      FASB No. 157 - Fair Value Measurements
      FASB No. 163 Accounting for Financial Guarantee Insurance Contracts
      FIN 45 - Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees
      of Indebtedness of Others
      FASB No. 156 - Accounting for Servicing of Financial Assets—an amendment of FAS 140
      FASB No. 140 - Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
      FASB No. 161 Disclosures about Derivative Instruments and Hedging Activities
      FASB No. 155 - Accounting for Certain Hybrid Financial Instruments— amends FASB 133 and 140
      FASB No. 138 - Accounting for Certain Derivative Instruments and Certain Hedging Activities
      FASB No. 149 - Amendment of Statement 133 on Derivative Instruments and Hedging Activities
      FASB No. 133 - Accounting for Derivative Instruments and Hedging Activities
      FASB No. 154 - Accounting Changes and Error Corrections—replaces APB Opinion No. 20 and FASB No. 3
      FASB No. 153 - Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29
      FASB No. 151 - Inventory Costs—an amendment of ARB No. 43, Chapter 4
      FASB No. 150 - Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
      FASB No. 146 - Accounting for Costs Associated with Exit or Disposal Activities
      FASB No. 144 - Accounting for the Impairment or Disposal of Long-Lived Assets
      FASB No. 143 - Accounting for Asset Retirement Obligations
      FIN 47 - Accounting for Conditional Asset Retirement Obligations—an interpretation of FAS 143
      FASB No. 131 - Disclosures about Segments of an Enterprise and Related Information
      FASB No. 130 - Reporting Comprehensive Income


GRADING
A letter grade will be determined based on the following:                                Points                   %
Contribution to class learning (attendance , participation and presentations)             150                   15%
Homework and other minor assignments                                                      100                   10%
Financial statement disclosure project                                                    350                   35%
Other projects, cases and major assignments (may include an in-class                      400                   40%
simulation of comprehensive exam FARS question)
                                                                                          1000                100%




                                                                                                                   3
                            Tentative Schedule for Spring 2009 – Acct 592
The official syllabus is maintained on the course web site – be sure to check regularly for changes!
 Date               Topic                                        Assignment Due
                    No class - professor out of town
                                                                 Obtain materials, read syllabus
 Thurs              “Warm-up” research cases:
 15-Jan             98-9 Sour Grapes & Interest Costs            Your assignment: Print cases from course web
                    99-4 The Eye of the Potato                   page and begin research using FARS CD and/or
                    02-5 Sick of Debt - note additional          codification at fasb.org . Make notes and
                    question for 02-5: Would your solution       tentative conclusions for discussion next
                    differ if Sick of Debt had transferred US    Tuesday
                    Treasuries instead of cash?
                                                                 Prepare written solution to either Case 99-4 or
                                                                 02-5. Format your solution as a memo to audit
                    Discuss the following cases:                 senior/partner or letter to client. Include
 Tues
      20-Jan                                                     appropriate citations but no long quotations
                    98-9 Sour Grapes & Interest Costs            within your memo/letter. You may attach an
                    99-4 The Eye of the Potato                   appendix with pertinent quotations from the
                    02-5 Sick of Debt                            authoritative literature. This homework
                                                                 assignment is due Thurs Jan 22 so I can give you
                                                                 feedback on how to do a case write-up.
                    Read and prepare to discuss:
                                                                 Case write-up due today.
                   Case 07-1 Insuring R Losses
 Thurs                                                          Research case 07-1 and come up with an
                   Lucent Loses Its Luster (question 1)
           22-                                                  informal solution. We will discuss in class. Do
           Jan                                                  question 1 (journal entries) for the Lucent case.
                   Distribute paper copy of                     The cases are similar but the Lucent case write-
                   Small Business Client case (due no later     up will count as a major assignment.
                   than _______________)
                                                                You should have completed at least parts 1
                                                                through 3 before coming to class and have
                                                                researched some of the alternatives (parts 4 &
                                                                5). We will check numbers during class and you
                   Read and prepare to discuss:                 will a chance to make corrections before
 Tues                                                           submission.
        27-Jan
                   Case: Lucent Loses Its Luster
                                                                Turn in solutions to Lucent case, items 4-6 – in
                                                                the form of a professional memorandum (6) with
                                                                supporting attachments (4, 5, research notes)
                                                                DUE DATE TUES JAN 29 (individual work)
                    Accounting for Income Taxes (Review -
                   includes FIN 48 and IFRS comparison)         KWW 12th - Ch 19 (ppt) for Acctg for Income
                                                                Taxes If you haven't previously studied deferred
                   Accounting for Income Taxes (doc)–           taxes, I suggest you work several homework
                   Notes & Examples – bring copy to class       problems in an intermediate accounting textbook
 Thurs             with you (or laptop)                         and check answers in the solution manual
     29-Jan                                                     (KWW 11th & 12th editions available)
                   Blank work paper for deferred tax
                   problems, Starr One Inc. - Deferred Tax       Let me know your "team" for the following big
                   Example (xls)                                project! WFF Inc. - Financial Statement
                                                                Disclosure Project


                                                                                                                    4
        Date                      Topic                                Assignment Due
                                                           Reminder: Lucent Case due today

                Deferred Income Taxes – continued          Also, complete Starr One problem we got about
                                                           half finished last class period. We'll go over it in
 Tues
                Case: (Read - research is not essential    class and answer remaining questions
        3 Feb
                until after first discussion)
                03-07 AxCess Unlimited                     Read case 03-07 which we will discuss on next
                                                           class so you can ask me questions regarding
                                                           requirement for class discussion on Thursday.
                Cases:
                03-07 AxCess Unlimited                     Lifting the Fog - Acctg for Uncertainty in
                07-6 Graphic Inc.                          Income Taxes (PriceWaterhouseCoopers) - on
                                                           FIN 48. This new standard MAY be applicable
                                                           to the AxCess Unlimited case or the 07-6
                Read and prepare to discuss case 03-07.    Graphic Inc case. Here is a comparable
                You should have a SPECIFIC (numeric)       newsletter from Deloitte & Touche: KPMG
                estimate for the deferred tax asset        Defining Issues 2006 on FIN48
 Thurs          allowance amount that you can justify to
      5-Feb     the class. You may work in groups of 2-
                3 students on this case. Have something    Case 07-6 Graphic Inc. This will be a
                you can show us on the document camera     WRITTEN assignment with no one right
                or Excel.                                  answer. Use your experience on 03-07 to
                                                           clearly demonstrate the positive and negative
                                                           information - if you think it is possible to come
                Introduction to Stock Based                up with a numeric estimate, please do so.
                compensation                               INDIVIDUAL ASSIGNMENT due no later
                 Stock Based Compensation - SFAS No.       than Thursday, Feb 17.
                123R(PPT) including IFRS comparison
                Read and prepare for class discussion      First draft of Small Business Client case –due
                Questions 1-6 from Restricted Stock        today
                versus Stock Options: The Case of
                Jones Apparel Group Inc.
                                                           Read at least the summary of SFAS No.
 Tues
                                                           123(revised) and material in 12th edition KWW
 10-Feb         Stock-based Employee Compensation -        textbook or 11th edition Kieso up-date - get
                Examples(MSWord file) - BRING              "update 2" from the Wiley web site
                PRINTOUT OF EXAMPLES WITH
                YOU TO CLASS– includes HW
                assignments A, B & C
                Stock based compensation (con’t)
                                                           Homework A (SFAS No. 123) – major
 Thurs          Stock-based Employee Compensation          assignment due today
      12-Feb    (MSWord notes)
                                                           You should be working on Homework B
                Example 2 Solution (Stock-based            assignments in Stock Based Compensation
                Compensation); Example 3 solution          Examples (after we do Example 2)
                (Stock-based Compensation)
                                                           Submit solution for Case 07-6 Graphic Inc.
                Stock based compensation (con’t)
Tues            We will continue working through
                examples so bring printouts (from Feb 7    Note case presentation assignments for Feb 24 so you
       17-Feb                                              can meet with your team. These are short cases
                line)
                                                           related to employee compensation including stock
                Prepare to discuss questions 7-10 in       options
                Restricted Stock versus Stock Options:
                The Case of Jones Apparel Group Inc.
                                                           Example 4 solution

                                                                                                                  5
                                                              HW #B (FAS 123R) due today (minor
                                                              assignment)

                   Stock based compensation - Option          Read something about the Black Scholes model
                   Pricing Models                             – In addition to the case at left, there is helpful
                                                              material within SFAS No. 123 – esp. the original
                                                              version and there is plenty of good stuff on the
                   Issues in Implementing BSOP by M.
                                                              internet, for example:
Thurs              Reyes with Data/model in Excel
                                                              http://bradley.bradley.edu/~arr/bsm/model.html
          19-Feb
                   Bring the Jones Apparel Group case –
                                                              Black Scholes assignment is due Thurs Feb 26.
                   we’ll be looking at question #11 today
                                                              You can use the excel file to do the Jones
                   and any other unfinished questions
                                                              Apparel estimate of the fair value of their
                                                              options.
                   Black Scholes Model with Boeing &
                   JNY data (JNY=Jones Apparel Group)
                                                              Stock-based compensation homework HW C
                                                              due Tues Mar 3. This one is a major assignment
                                                              and will take quite a bit of time to complete so
                                                              don’t leave it to the last minute!
                                                              Read all 4 cases so you'll follow the
                   Case presentations on stock                presentations!
                   compensation and related issues
                                                              Read, research and discuss within your
                   Case 07-4 Murray Compensation, Inc.        groups to prepare for presentation of the
                   - - Team =                                 cases. Presentations are informal and brief so
                                                              there probably isn’t time for more than one
                                                              or two presenters per case. No handout
                   Case 07-5 Springboc Corporation
Tues                                                          required for class but I need a copy of any
                   Team =
          24-Feb                                              presentation slides.
                   Case 05-9 Spend More
                                                              Reminder: 2nd draft of Small business client
                   Team =
                                                              letter should be submitted to Marla Kraut for
                                                              review by early March so she’ll have time to get
                   Case 08-2 Sooner or later                  it back to you for the final revision due by
                   Team =                                     beginning of April

                   Each team will briefly present their       Reminder: SFAS123R HW C (major
                   findings to the class in 5 to 10 minutes   assignment) is Tuesday Mar 3 = equivalent of
                                                              midterm exam!
                   A quick review of earnings per share
                                                              Review earnings per share in an intermediate
                   Earnings per share for Acct 592 (ppt)
                                                              accounting textbook.
Thurs              including IFRS comparison
     26-Feb
                                                              BSOP assignment due today (minor assignment,
                   Earnings per share – bring copy of
                                                              individual work)
                   examples EPS Notes and Examples
                                                              Due today: SFAS123R HW C (major
                   EPS completed: EPS Example #7              assignment – individual work)

Tues               FASB Update - SFAS No. 158                 EPS - HW (basic algorithm) (Example 8 is
       Mar 3       Postretirement Benefits (ppt)              homework in an excel file with suggested
                                                              supporting working papers). Due Thurs Mar 5
                                                              ("minor" homework problem). Some of the cells
                                                              were truncated in Excel - I suggest printing the one-page
                                                              problem: EPS HW for Acct 592 (Problem 8 doc)
                                                                                                                          6
        Date                 Topic                                        Assignment Due
                WE WILL GRADE EPS HW TODAY                  Bring your completed EPS HW assignment on
                DURING CLASS                                paper EPS - HW (basic algorithm) Due today

Thurs           Review of Pension Accounting under          Pension Example & HW - under SFAS No. 158
        Mar 5   SFAS No. 158 – should be on your CD         (xls) WFF Pension HW - illustrating FAS158-
                but probably better to use “amended”        bring printout of Pen1 problem and one copy of
                SFAS No. 87, 109, and 132R – KWW up-        work paper OR problem on your laptop to class
                date chapter might also be helpful          today.
                Finish up with FAS 158 if necessary         WFF EPS assignment will be due Mar 26 and
                                                            parts are similar to the example we will go over
                                                            today.
Tues            Earnings per share for Cliff Vesting
       Mar 10   Options Example
                                                            After you complete the WFF EPS assignment,
                                                            you can start the WFF options assignment but it
                                                            is not due until April 2
                                                            EPS Assignment - WFF Corp

                New GAAP – lecture (need to cover           You may have until AFTER spring break to turn
Thurs           FAS150 and FIN45 in preparation for         in the complete Earnings per Share Research
     Mar 12     cases on Thursday) FASB Update -            assignment and the pension homework related to
                FIN45, FAS150, FAS132R                      the “disclosure case” WFF Corporation (TBA)


 Tues                                                       Work on WFF-related assignments! For example, you
                Spring Break                                could draft the pension footnote based on the pension
 17-Mar
                                                            assignment. You could also work on long-term debt
                                                            and lease notes, the balance sheet, income statement
 Thurs                                                      and statement of comprehensive income. If you
                Spring Break                                complete the WFF options assignment, you could
 19-Mar
                                                            prepare the related note. The one that MUST be
                                                            completed is the WFF earnings per share project
                                                            Pension & OPEB assignment due today (Pen1,
                Read, research and prepare to discuss the   Pen2 and OPEB working papers, 6 in total
                following cases.                            including the two we did together in class)
                05-5 Guarantees-R-Us (FIN45)
                05-2 Minority Inc (FAS150)                  WFF earnings per share assignment Have at
Tues
                                                            least the first 4 completed by Thursday Mar 26.
       24-Mar
                If you are not prepared to discuss these
                cases, I will have to make them a written   Reminder - early bird points available for WFF
                assignment - so please do your research     notes received today. Stop by during office
                and bring NOTES!                            hours on Wednesday for advice and suggestions
                                                            for corrections/improvements




                                                                                                                    7
       Date                         Topic                                          Assignment Due
                  Consolidation Issues                         Earnings per share assignment for WFF - have at
                                                               least the first 3 or 4 completed for possible
                                                               disclosure of check figures!
                  Variable Interest Entities (FIN46R)
                  FASB Up-Date – FIN 46R - VIEs (doc)
                                                               Read about FIN46: for example, here are some
                                                               reading materials on VIEs that might be
                  Variable Interest Entities (FIN46) ppt       helpful:KPMG Defining Issues on Fin 46R (pdf);
                  (content similar to doc file - probably no   http://www.tscpa.com/hotwire/articles/FIN46R_08
 Thurs
                  need to print both)                          1006.htm
      26-Mar
                  PWC: Substance of control (IFRS SIC12 A CPA firm "working paper" on VIEs that might
                  vs FIN46R) Pdf file has useful flow chart be useful FIN 46R template - documentation of
                  plus comparison to IFRS                   decision (Excel)

                  Cases: Case 06-1 Am I In or Am I Out?         Read, research and prepare to discuss assigned
                  -- Part 1                                    case.
                 Case 06-1 Am I In or Am I Out?
                 Part 2                                        Turn in completed WFF earnings per share project
                                                               today
                 Statement of Cash Flow – Review
                 A working paper technique for direct          Read, research and prepare to discuss assigned
                 method statement of cash flows - I'll bring   cases.
Tues             handouts (very elementary example)
       31-Mar
                                                           Notes-SCF
                 If this example seems insufficient, I
                 strongly recommend that you work          Solution for Ulliman - worksheet
                 Wenatchee Whirlpool World problem
                 which has the most detailed solution -    Assignment: SCF HW (minor) - Driskoll
                 before attempting the homework assignment
                 Statement of Cash Flows – more advanced
                 examples
                                                               Turn in Options homework for WFF today if
                 Grade SCF HW (minor) - Driskoll during        possible but not later than next Tuesday
                 class so bring copy with you
                                                               Reminder: Final version of Small Business Client
Thurs            SCF - Storage Options Corp. (we'll actually Case (letter) is due Tues April 17
     2-Apr       used the "partially completed" version
                 during class but file includes blanks. I will Review chapter on Statement of Cash Flows in
                 bring printout of partially completed. Bring intermediate accounting text (if necessary)
                 the file if you want to use your laptop
                 instead. This example will teach you how
                 to handle share-based employee
                 compensation on the SCF (CHECK
                 FIGURE CFO=$440,000)
                                                               Take-home SCF Quiz: Due April 16 (Friday by 5
                 Stmt of Cash Flows - dealing with AOCI -
                                                               pm) Orofino Oufitters Inc. - SCF - Take home
                 Portland Pens - SCF with after-tax AOCI &
                                                               Quiz (doc file has the additional information
Tues             FAS158 pension (doc) Print this facts file
                                                               facts). Orofino Outfitters Inc. - blank xls SCF
         7-Apr   even if you plan to use laptop in class.
                                                               working paper CHECK FIGURE:
                 Working Paper for Portland Pens SCF
                                                               CFO=$555,000 Getting help from other students
                 Example (xls) CK FIGURE CFO=2,282,000
                                                               is NOT ACCEPTABLE for this take-home exam

                                                                                                                  8
        Date                          Topic                                      Assignment Due
                   Read, research, and prepare to discuss the
Thurs              following case on statement of cash flow     Continue work on take-home and/or WFF
     9-Apr                                                      statement of cash flows
                   08-1 Go with the Flow
                   Group Presentations (Set 1)

                   Everyone should read all cases to be         Cases and teams TBA
Tues               presented. A handout for the audience
       14-Apr      should be distributed. I also need copy of   Reminder: Orofino Outfitters quiz due Thurs April
                   ppt presentation slides (electronic)         16

                   Plan for 15 to 20 minute presentations
                   FASB update: Fair value and fair value
                   option
                                                                Take-home exam is due today
Thurs              Read, research and prepare to discuss the    Orofino Oufitters Inc. - SCF - Take home Quiz -
     16-Apr        following case:                              be sure to have the "I didn't cheat" signed
                   08-8 Gainey Auto Inc                         statement attached to assignment.


                   Group Presentations (Set 1)

                   Everyone should read all cases to be
                                                                Cases and teams TBA
                   presented. A handout for the audience
Tues               should be distributed
          21-Apr                                                Reminder: Financial Statements Disclosure Project
                                                                due by Friday 4:00 PM April 25
                   Plan for 15-20 minute presentation


                   International Financial Reporting
                   Standards
Thurs                                                           Read the case and prepare to discuss the first
          23-Apr                                                question
                   Case: Making the Right Comparisons:
                   Novartis AG (IFRS case)
Tues               IFRS, continued
          28-Apr                                          Reminder: Small business client letter should be
               Finish Novartis case during class, further turned in by now
               discussion of IFRS differences
               International accounting - continued and
               FASB Update
Thurs                                                     No assignment other than completion of WFF
        30-Apr                                            project
               IFRS for Long-lived Assets (with
               comparison to FASB)
                                                          Please remember to bring me an UNBOUND copy
                                                          for grading plus the "official" version to be saved
Friday May 1   Official Due Date for WFF project
                                                          for posterity. No late penalty if received by noon
                                                          Monday May 4
Tues           Working Session: Groups work together on
                                                          Professor available for consultation in my office
        5-May final case presentations
Thurs          Final Case Presentations
                                                          Everyone should read all cases to be presented. A
        7-May
                                                                                                                    9
                 Case presentations about 20 minutes each   handout for the audience should be distributed.

                 Absence counts double today                Cases and teams TBA
                  Final Case Presentations, continued
Tues                                                         Everyone should read all cases to be presented.
   May 12        Final exam period – regular classroom –
                                                             A handout for the audience should be
   Final Exam    3:00 to 5:00 PM
                                                             distributed.
   Period – note
   change in     Case presentations about 20 minutes each
   start time                                                Cases and teams TBA
                  Absence counts double today




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