BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Understanding Accounting//ACC 300 Fall 2026//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
NAME:ACC 300-003 Fall 2026
X-WR-CALNAME:ACC 300-003 Fall 2026
DESCRIPTION:All 28 meetings for ACC 300-003\, every deadline\, the final mi
 ni-exam\, and the days with no class.
X-WR-CALDESC:All 28 meetings for ACC 300-003\, every deadline\, the final m
 ini-exam\, and the days with no class.
X-WR-TIMEZONE:America/Detroit
REFRESH-INTERVAL;VALUE=DURATION:PT12H
X-PUBLISHED-TTL:PT12H
BEGIN:VTIMEZONE
TZID:America/Detroit
X-LIC-LOCATION:America/Detroit
BEGIN:DAYLIGHT
TZOFFSETFROM:-0500
TZOFFSETTO:-0400
TZNAME:EDT
DTSTART:20070311T020000
RRULE:FREQ=YEARLY;BYMONTH=3;BYDAY=2SU
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:-0400
TZOFFSETTO:-0500
TZNAME:EST
DTSTART:20071104T020000
RRULE:FREQ=YEARLY;BYMONTH=11;BYDAY=1SU
END:STANDARD
END:VTIMEZONE
BEGIN:VEVENT
UID:acc300-section-003-meeting-1@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260901T083000
DTEND;TZID=America/Detroit:20260901T095000
SUMMARY:ACC 300-003: From transaction to trial balance
DESCRIPTION:Meeting 1 of 28\, Tue 9/1. Lecture. Unit 1: The reporting syste
 m and the accounting cycle.\n\nTransactions flow into the unadjusted trial
  balance. Equal debit and credit totals can still hide missing or incorrec
 t entries.\n\nUpcoming deadline: iClicker registration\, rust check\, and 
 syllabus and technology check due Wed 9/2\, 11:59 PM.\n\nSection 003 meets
  from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandin
 gaccounting.org/acc300/sessions/1/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/1/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-2@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260903T083000
DTEND;TZID=America/Detroit:20260903T095000
SUMMARY:ACC 300-003: Adjusting the records at period end
DESCRIPTION:Meeting 2 of 28\, Thu 9/3. Lecture. Unit 1: The reporting syste
 m and the accounting cycle.\n\nUse period-end evidence to determine the re
 quired balances\, record adjusting entries\, and trace the effects of omit
 ted entries.\n\nUpcoming deadline: Introduction assignment due Fri 9/4\, 1
 1:59 PM.\n\nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\, Brody 
 Hall.\n\nhttps://understandingaccounting.org/acc300/sessions/2/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/2/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-3@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260908T083000
DTEND;TZID=America/Detroit:20260908T095000
SUMMARY:ACC 300-003: Statements and closing entries
DESCRIPTION:Meeting 3 of 28\, Tue 9/8. Lecture. Unit 1: The reporting syste
 m and the accounting cycle.\n\nBuilding financial statements from the adju
 sted trial balance\; how closing entries reset the temporary accounts for 
 the next period.\n\nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\
 , Brody Hall.\n\nhttps://understandingaccounting.org/acc300/sessions/3/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/3/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-4@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260910T083000
DTEND;TZID=America/Detroit:20260910T095000
SUMMARY:ACC 300-003: Understanding GAAP in the US
DESCRIPTION:Meeting 4 of 28\, Thu 9/10. Lecture. Unit 1: The reporting syst
 em and the accounting cycle.\n\nWho sets United States generally accepted 
 accounting principles and how the Codification is organized\; GAAP definit
 ions\; qualitative characteristics used to judge whether reported informat
 ion is useful.\n\nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\, 
 Brody Hall.\n\nhttps://understandingaccounting.org/acc300/sessions/4/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/4/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-5@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260915T083000
DTEND;TZID=America/Detroit:20260915T095000
SUMMARY:ACC 300-003: Interpreting reported financial information
DESCRIPTION:Meeting 5 of 28\, Tue 9/15. Lecture. Unit 1: The reporting syst
 em and the accounting cycle.\n\nHow to interpret reported financial inform
 ation using the statements\, notes\, and other relevant context in a compa
 ny's public filings\; AI segment #1.\n\nUpcoming deadline: Unit 1 review a
 ssignment (extended deadline) due Wed 9/16\, 11:59 PM.\n\nSection 003 meet
 s from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandi
 ngaccounting.org/acc300/sessions/5/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/5/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-6@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260917T083000
DTEND;TZID=America/Detroit:20260917T095000
SUMMARY:ACC 300-003: The income statement
DESCRIPTION:Meeting 6 of 28\, Thu 9/17. Lecture. Unit 2: The income stateme
 nt and revenue recognition.\n\nHow a multiple-step income statement is ass
 embled\, what each subtotal measures\, and the limitations of what the fin
 ished statement reports.\n\nSection 003 meets from 8:30 AM to 9:50 AM in R
 oom 136\, Brody Hall.\n\nhttps://understandingaccounting.org/acc300/sessio
 ns/6/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/6/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-7@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260922T083000
DTEND;TZID=America/Detroit:20260922T095000
SUMMARY:ACC 300-003: Discontinued operations
DESCRIPTION:Meeting 7 of 28\, Tue 9/22. Lecture. Unit 2: The income stateme
 nt and revenue recognition.\n\nWhen a disposal counts as a discontinued op
 eration\, how unusual or infrequent items differ from one\, and how each i
 s presented before or after tax.\n\nSection 003 meets from 8:30 AM to 9:50
  AM in Room 136\, Brody Hall.\n\nhttps://understandingaccounting.org/acc30
 0/sessions/7/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/7/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-8@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260924T083000
DTEND;TZID=America/Detroit:20260924T095000
SUMMARY:ACC 300-003: Apply the revenue model
DESCRIPTION:Meeting 8 of 28\, Thu 9/24. Lecture. Unit 2: The income stateme
 nt and revenue recognition.\n\nThe five steps of the revenue recognition m
 odel\; how the criteria determine whether revenue is recognized over time 
 or at a single point\; Exam 1 preparation.\n\nUpcoming deadline: Unit 2 re
 view assignment due Sun 9/27\, 11:59 PM.\n\nSection 003 meets from 8:30 AM
  to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandingaccounting.o
 rg/acc300/sessions/8/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/sessions/8/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-9@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260929T083000
DTEND;TZID=America/Detroit:20260929T095000
SUMMARY:ACC 300-003: Exam 1 — Units 1 and 2
DESCRIPTION:Meeting 9 of 28\, Tue 9/29. Exam.\n\nA multiple-choice exam cov
 ering Units 1 and 2. You may use one handwritten 3x5 card.\n\n100 points. 
 Pace at 2 minutes per question and you finish with 14 minutes of buffer fo
 r anything you flagged.\n\nSection 003 meets from 8:30 AM to 9:50 AM in Ro
 om 136\, Brody Hall.\n\nhttps://understandingaccounting.org/acc300/schedul
 e/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Exam
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-10@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261001T083000
DTEND;TZID=America/Detroit:20261001T095000
SUMMARY:ACC 300-003: The balance sheet and the company project
DESCRIPTION:Meeting 10 of 28\, Thu 10/1. Lecture. Unit 3: Financial positio
 n and current obligations.\n\nClassify balance-sheet items\, explain state
 ment limits\, and compare reported amounts. Calculate working capital and 
 the current ratio\, then begin company selection.\n\nSection 003 meets fro
 m 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandingacc
 ounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-11@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261006T083000
DTEND;TZID=America/Detroit:20261006T095000
SUMMARY:ACC 300-003: Account for current obligations
DESCRIPTION:Meeting 11 of 28\, Tue 10/6. Lecture. Unit 3: Financial positio
 n and current obligations.\n\nRecord payables and accruals. Classify debt 
 using maturities\, refinancing agreements\, covenants\, and waivers. Deter
 mine the treatment of loss contingencies and warranties.\n\nSection 003 me
 ets from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understan
 dingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-12@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261008T083000
DTEND;TZID=America/Detroit:20261008T095000
SUMMARY:ACC 300-003: Prepare the statement of cash flows
DESCRIPTION:Meeting 12 of 28\, Thu 10/8. Lecture. Unit 4: Cash flows and re
 ceivables.\n\nClassify operating\, investing\, and financing cash flows an
 d noncash activities. Prepare the indirect operating section and reconcile
  beginning and ending cash.\n\nUpcoming deadline: Initial company selectio
 ns due Fri 10/9\, 11:59 PM.\n\nUpcoming deadline: Unit 3 review assignment
  due Sun 10/11\, 11:59 PM.\n\nSection 003 meets from 8:30 AM to 9:50 AM in
  Room 136\, Brody Hall.\n\nhttps://understandingaccounting.org/acc300/sche
 dule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-13@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261013T083000
DTEND;TZID=America/Detroit:20261013T095000
SUMMARY:ACC 300-003: Derive and interpret operating cash flows
DESCRIPTION:Meeting 13 of 28\, Tue 10/13. Lecture. Unit 4: Cash flows and r
 eceivables.\n\nDerive direct-method receipts and payments and reconcile op
 erating cash flow. Compare operating cash flow with net income and a defin
 ed free-cash-flow measure. Use artificial intelligence (AI) to build and c
 heck a timeline of revenue\, receivables\, and cash as collection timing c
 hanges.\n\nUpcoming deadline: Replacement company tickers due Wed 10/14\, 
 11:59 PM.\n\nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\, Brody
  Hall.\n\nhttps://understandingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-14@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261015T083000
DTEND;TZID=America/Detroit:20261015T095000
SUMMARY:ACC 300-003: Measure notes and effective interest
DESCRIPTION:Meeting 14 of 28\, Thu 10/15. Lecture. Unit 4: Cash flows and r
 eceivables.\n\nSelect a present-value model from a cash-flow timeline. Mea
 sure a note and calculate effective interest. Use artificial intelligence 
 (AI) to build and check a payment timeline or present-value tool.\n\nSecti
 on 003 meets from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://
 understandingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-15@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261020T083000
DTEND;TZID=America/Detroit:20261020T095000
SUMMARY:ACC 300-003: Account for cash and receivables
DESCRIPTION:Meeting 15 of 28\, Tue 10/20. Lecture. Unit 4: Cash flows and r
 eceivables.\n\nClassify cash and review bank reconciliation. Distinguish r
 eceivables from contract assets\, measure receivables and expected credit 
 losses\, and reconcile the allowance.\n\nSection 003 meets from 8:30 AM to
  9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandingaccounting.org/
 acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-16@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261022T083000
DTEND;TZID=America/Detroit:20261022T095000
SUMMARY:ACC 300-003: Units 3 and 4 mini-exam
DESCRIPTION:Meeting 16 of 28\, Thu 10/22. Exam.\n\nA multiple-choice mini-e
 xam covering Units 3 and 4.\n\n60 points. Pace at 2 minutes per question a
 nd you finish with 14 minutes of buffer for anything you flagged.\n\nUpcom
 ing deadline: Unit 4 review assignment due Sun 10/25\, 11:59 PM.\n\nSectio
 n 003 meets from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://u
 nderstandingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Exam
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-17@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261029T083000
DTEND;TZID=America/Detroit:20261029T095000
SUMMARY:ACC 300-003: Remote class: Inventory systems\, ownership\, and cuto
 ff
DESCRIPTION:Meeting 17 of 28\, Thu 10/29. Lecture. Unit 5: Inventory.\n\nCo
 mpare periodic and perpetual records\, reconcile physical counts and shrin
 kage\, and determine inventory ownership and cutoff. Review progress on th
 e company midpoint analysis.\n\nUpcoming deadline: Midpoint company analys
 is due Fri 10/30\, 11:59 PM.\n\nSection 003 meets remotely from 8:30 AM to
  9:50 AM.\n\nhttps://understandingaccounting.org/acc300/schedule/
LOCATION:Remote
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-18@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261103T083000
DTEND;TZID=America/Detroit:20261103T095000
SUMMARY:ACC 300-003: Compare inventory cost flows
DESCRIPTION:Meeting 18 of 28\, Tue 11/3. Lecture. Unit 5: Inventory.\n\nApp
 ly specific identification\, first-in first-out\, weighted average\, and l
 ast-in first-out. Use the last-in first-out reserve and analyze a liquidat
 ion. Build and use a local inventory simulator with artificial intelligenc
 e (AI) to compare cost-flow methods.\n\nSection 003 meets from 8:30 AM to 
 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandingaccounting.org/a
 cc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-19@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261105T083000
DTEND;TZID=America/Detroit:20261105T095000
SUMMARY:ACC 300-003: Measure inventory and trace errors
DESCRIPTION:Meeting 19 of 28\, Thu 11/5. Lecture. Unit 5: Inventory.\n\nApp
 ly subsequent inventory measurement under US generally accepted accounting
  principles and compare international rules. Trace an inventory error acro
 ss two periods.\n\nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\,
  Brody Hall.\n\nhttps://understandingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-20@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261110T083000
DTEND;TZID=America/Detroit:20261110T095000
SUMMARY:ACC 300-003: Estimate inventory and analyze the operating cycle
DESCRIPTION:Meeting 20 of 28\, Tue 11/10. Lecture. Unit 5: Inventory.\n\nAp
 ply gross-profit and retail estimates. Calculate receivable\, inventory\, 
 and payable turnover and days\, then analyze the cash conversion cycle. Ve
 rify inputs and calculations prepared with artificial intelligence (AI).\n
 \nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nh
 ttps://understandingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-21@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261112T083000
DTEND;TZID=America/Detroit:20261112T095000
SUMMARY:ACC 300-003: Determine tangible-asset costs
DESCRIPTION:Meeting 21 of 28\, Thu 11/12. Lecture. Unit 6: Property\, plant
 \, and equipment.\n\nMeasure asset acquisitions\, including a noncash acqu
 isition. Classify later spending and calculate construction interest eligi
 ble for capitalization.\n\nUpcoming deadline: Unit 5 review assignment due
  Sun 11/15\, 11:59 PM.\n\nSection 003 meets from 8:30 AM to 9:50 AM in Roo
 m 136\, Brody Hall.\n\nhttps://understandingaccounting.org/acc300/schedule
 /
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-22@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261117T083000
DTEND;TZID=America/Detroit:20261117T095000
SUMMARY:ACC 300-003: Record depreciation\, estimate changes\, and disposal
DESCRIPTION:Meeting 22 of 28\, Tue 11/17. Lecture. Unit 6: Property\, plant
 \, and equipment.\n\nCompare depreciation methods\, apply estimate changes
  prospectively\, and record disposal after updating depreciation. Check de
 preciation and disposal calculations prepared with artificial intelligence
  (AI).\n\nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\, Brody Ha
 ll.\n\nhttps://understandingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-23@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261119T083000
DTEND;TZID=America/Detroit:20261119T095000
SUMMARY:ACC 300-003: Measure impairment and analyze asset returns
DESCRIPTION:Meeting 23 of 28\, Thu 11/19. Lecture. Unit 6: Property\, plant
 \, and equipment.\n\nApply impairment models for assets held and used or h
 eld for sale\, and compare international rules. Analyze profit margin\, as
 set turnover\, and return on assets.\n\nSection 003 meets from 8:30 AM to 
 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandingaccounting.org/a
 cc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-24@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261124T083000
DTEND;TZID=America/Detroit:20261124T095000
SUMMARY:ACC 300-003: Account for natural resources and retirement obligatio
 ns
DESCRIPTION:Meeting 24 of 28\, Tue 11/24. Lecture. Unit 6: Property\, plant
 \, and equipment.\n\nCalculate depletion\, measure an asset retirement obl
 igation\, and reconcile its subsequent changes. Check an obligation schedu
 le prepared with artificial intelligence (AI).\n\nUpcoming deadline: Unit 
 6 review assignment due Mon 11/30\, 11:59 PM.\n\nSection 003 meets from 8:
 30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandingaccount
 ing.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-25@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261201T083000
DTEND;TZID=America/Detroit:20261201T095000
SUMMARY:ACC 300-003: Account for intangible assets and software costs
DESCRIPTION:Meeting 25 of 28\, Tue 12/1. Lecture. Unit 7: Intangible assets
 .\n\nClassify and measure acquired intangibles\, determine useful lives an
 d amortization\, and account for later spending. Determine the treatment o
 f research\, development\, and software costs.\n\nSection 003 meets from 8
 :30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understandingaccoun
 ting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-26@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261203T083000
DTEND;TZID=America/Detroit:20261203T095000
SUMMARY:ACC 300-003: Measure goodwill and intangible impairment
DESCRIPTION:Meeting 26 of 28\, Thu 12/3. Lecture. Unit 7: Intangible assets
 .\n\nMeasure goodwill or a bargain-purchase gain. Apply impairment models 
 for finite-lived intangibles\, indefinite-lived intangibles\, and goodwill
 . Check model selection using artificial intelligence (AI).\n\nUpcoming de
 adline: Unit 7 review assignment due Mon 12/7\, 11:59 PM.\n\nSection 003 m
 eets from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\nhttps://understa
 ndingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-27@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261208T083000
DTEND;TZID=America/Detroit:20261208T095000
SUMMARY:ACC 300-003: Recovery and integration
DESCRIPTION:Meeting 27 of 28\, Tue 12/8. Flex.\n\nComplete required content
  that needs more class time. Otherwise\, apply the course topics in a comb
 ined reporting and analysis case.\n\nSection 003 meets from 8:30 AM to 9:5
 0 AM in Room 136\, Brody Hall.\n\nhttps://understandingaccounting.org/acc3
 00/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-meeting-28@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261210T083000
DTEND;TZID=America/Detroit:20261210T095000
SUMMARY:ACC 300-003: Course review and project synthesis
DESCRIPTION:Meeting 28 of 28\, Thu 12/10. Review.\n\nConnect the seven unit
 s and resolve remaining questions before the final company submission. Rev
 isit and evaluate earlier work completed with artificial intelligence (AI)
 .\n\nUpcoming deadline: Final take-home analysis due Sun 12/13\, 11:59 PM.
 \n\nSection 003 meets from 8:30 AM to 9:50 AM in Room 136\, Brody Hall.\n\
 nhttps://understandingaccounting.org/acc300/schedule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Class meeting
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-section-003-final-mini-exam@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261215T074500
DTEND;TZID=America/Detroit:20261215T094500
SUMMARY:ACC 300-003: Final mini-exam
DESCRIPTION:Section 003 takes the final mini-exam from 7:45 AM to 9:45 AM.\
 n\nRoom 136\, Brody Hall\n\nhttps://understandingaccounting.org/acc300/sch
 edule/
LOCATION:Room 136\, Brody Hall
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Exam
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:acc300-break-after-16@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;VALUE=DATE:20261027
DTEND;VALUE=DATE:20261028
SUMMARY:ACC 300: Fall Break — no class Tuesday
DESCRIPTION:No ACC 300 class meets\, Tue 10/27.\n\nhttps://understandingacc
 ounting.org/acc300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,No class
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-break-after-24@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;VALUE=DATE:20261126
DTEND;VALUE=DATE:20261127
SUMMARY:ACC 300: Thanksgiving — no class Thursday
DESCRIPTION:No ACC 300 class meets\, Thu 11/26.\n\nhttps://understandingacc
 ounting.org/acc300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,No class
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-1@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260902T235900
DTEND;TZID=America/Detroit:20260903T000000
SUMMARY:ACC 300: iClicker registration\, rust check\, and syllabus and tech
 nology check due
DESCRIPTION:iClicker registration\, rust check\, and syllabus and technolog
 y check.\n\nDue at 11:59 PM Eastern.\n\nUpcoming after meeting 1\, Tue 9/1
 .\n\nhttps://understandingaccounting.org/acc300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-2@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260904T235900
DTEND;TZID=America/Detroit:20260905T000000
SUMMARY:ACC 300: Introduction assignment due
DESCRIPTION:Introduction assignment.\n\nDue at 11:59 PM Eastern.\n\nUpcomin
 g after meeting 2\, Thu 9/3.\n\nhttps://understandingaccounting.org/acc300
 /schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-5@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260916T235900
DTEND;TZID=America/Detroit:20260917T000000
SUMMARY:ACC 300: Unit 1 review assignment (extended deadline) due
DESCRIPTION:Unit 1 review assignment (extended deadline).\n\nDue at 11:59 P
 M Eastern.\n\nUpcoming after meeting 5\, Tue 9/15.\n\nhttps://understandin
 gaccounting.org/acc300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-8@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20260927T235900
DTEND;TZID=America/Detroit:20260928T000000
SUMMARY:ACC 300: Unit 2 review assignment due
DESCRIPTION:Unit 2 review assignment.\n\nDue at 11:59 PM Eastern.\n\nUpcomi
 ng after meeting 8\, Thu 9/24.\n\nhttps://understandingaccounting.org/acc3
 00/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-12@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261009T235900
DTEND;TZID=America/Detroit:20261010T000000
SUMMARY:ACC 300: Initial company selections due
DESCRIPTION:Initial company selections.\n\nDue at 11:59 PM Eastern.\n\nUpco
 ming after meeting 12\, Thu 10/8.\n\nhttps://understandingaccounting.org/a
 cc300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-11@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261011T235900
DTEND;TZID=America/Detroit:20261012T000000
SUMMARY:ACC 300: Unit 3 review assignment due
DESCRIPTION:Unit 3 review assignment.\n\nDue at 11:59 PM Eastern.\n\nUpcomi
 ng after meeting 12\, Thu 10/8.\n\nhttps://understandingaccounting.org/acc
 300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-13@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261014T235900
DTEND;TZID=America/Detroit:20261015T000000
SUMMARY:ACC 300: Replacement company tickers due
DESCRIPTION:Replacement company tickers.\n\nDue at 11:59 PM Eastern.\n\nUpc
 oming after meeting 13\, Tue 10/13.\n\nhttps://understandingaccounting.org
 /acc300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-14@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261025T235900
DTEND;TZID=America/Detroit:20261026T000000
SUMMARY:ACC 300: Unit 4 review assignment due
DESCRIPTION:Unit 4 review assignment.\n\nDue at 11:59 PM Eastern.\n\nUpcomi
 ng after meeting 16\, Thu 10/22.\n\nhttps://understandingaccounting.org/ac
 c300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-17@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261030T235900
DTEND;TZID=America/Detroit:20261031T000000
SUMMARY:ACC 300: Midpoint company analysis due
DESCRIPTION:Midpoint company analysis.\n\nDue at 11:59 PM Eastern.\n\nUpcom
 ing after meeting 17\, Thu 10/29.\n\nhttps://understandingaccounting.org/a
 cc300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-19@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261115T235900
DTEND;TZID=America/Detroit:20261116T000000
SUMMARY:ACC 300: Unit 5 review assignment due
DESCRIPTION:Unit 5 review assignment.\n\nDue at 11:59 PM Eastern.\n\nUpcomi
 ng after meeting 21\, Thu 11/12.\n\nhttps://understandingaccounting.org/ac
 c300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-23@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261130T235900
DTEND;TZID=America/Detroit:20261201T000000
SUMMARY:ACC 300: Unit 6 review assignment due
DESCRIPTION:Unit 6 review assignment.\n\nDue at 11:59 PM Eastern.\n\nUpcomi
 ng after meeting 24\, Tue 11/24.\n\nhttps://understandingaccounting.org/ac
 c300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-26@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261207T235900
DTEND;TZID=America/Detroit:20261208T000000
SUMMARY:ACC 300: Unit 7 review assignment due
DESCRIPTION:Unit 7 review assignment.\n\nDue at 11:59 PM Eastern.\n\nUpcomi
 ng after meeting 26\, Thu 12/3.\n\nhttps://understandingaccounting.org/acc
 300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:acc300-due-meeting-28@understandingaccounting.org
DTSTAMP:20261003T121959Z
DTSTART;TZID=America/Detroit:20261213T235900
DTEND;TZID=America/Detroit:20261214T000000
SUMMARY:ACC 300: Final take-home analysis due
DESCRIPTION:Final take-home analysis.\n\nDue at 11:59 PM Eastern.\n\nUpcomi
 ng after meeting 28\, Thu 12/10.\n\nhttps://understandingaccounting.org/ac
 c300/schedule/
URL;VALUE=URI:https://understandingaccounting.org/acc300/schedule/
CATEGORIES:ACC 300,Deadline
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR