Understanding Accounting
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ACC 300 · Fall 2026

Schedule

All 28 meetings, Tuesday, September 1 through Thursday, December 10. Each assignment is due by 11:59 PM Eastern on its listed due date.

Section 003
8:30–9:50 AMRoom 136, Brody Hall
Section 001
10:20–11:40 AMRoom 136, Brody Hall
Attendance
24 opportunities20 qualifying meetings earn full credit
Exams
3Exam 1 and two mini-exams
Unit review assignments
7Best five count
  • LectureNew material
  • LecturePractice in class
  • ExamExam or mini-exam
  • FlexHeld in reserve
  • ReviewWrap-up

Each meeting row links the chapter it assigns and, where one is published, its slide deck. Every deck is also listed on the slides page.

The same meetings and deadlines are laid out by month on the calendar. Calendar downloads and subscriptions are below the table.

Deadlines: The Date column shows the class meeting. If a row lists work due, submit it by 11:59 PM Eastern on the due date shown under the meeting title.

  1. 1 Tue 9/1
    From transaction to trial balance Objectives 1.1 iClicker registration, rust check, and syllabus and technology check due Wed 9/2, 11:59 PM
    Resources
    Chapter 1 Slides PDF 158 KB
    Lecture Unit 1
  2. 2 Thu 9/3 ★
    Adjusting the records at period end Objectives 1.2 Introduction assignment due Fri 9/4, 11:59 PM
    Resources
    Chapter 2 Slides PDF 153 KB
    Lecture Unit 1
  3. 3 Tue 9/8 ★
    Statements and closing entries Objectives 1.3
    Resources
    Chapter 3 Slides PDF 237 KB
    Lecture Unit 1
  4. 4 Thu 9/10 ★
    Understanding GAAP in the US Objectives 1.4a, 1.4b, 1.4c
    Resources
    Chapter 4 Slides PDF 1.5 MB
    Lecture Unit 1
  5. 5 Tue 9/15 ★
    Interpreting reported financial information Objectives 1.5 Unit 1 review assignment (extended deadline) due Wed 9/16, 11:59 PM Artificial intelligence segment
    Resources
    Chapter 5 Slides PDF 912 KB
    Lecture Unit 1
  6. 6 Thu 9/17 ★
    The income statement Objectives 2.1a, 2.1b
    Resources
    Chapter 6 Slides PDF 8.4 MB
    Lecture Unit 2
  7. 7 Tue 9/22 ★
    Discontinued operations Objectives 2.2a, 2.2b
    Resources
    Chapter 7 Slides PDF 907 KB
    Lecture Unit 2
  8. 8 Thu 9/24 ★
    Apply the revenue model Objectives 2.3a, 2.3b, 2.3c, 2.3d, 2.3e, 2.3f Unit 2 review assignment due Sun 9/27, 11:59 PM
    Resources
    Chapter 8 Slides PDF 8.4 MB
    Lecture Unit 2
  9. 9 Tue 9/29
    Exam 1 — Units 1 and 2
    Resources
    Slides PDF 57 KB
    Exam —
  10. 10 Thu 10/1 ★
    The balance sheet and the company project Objectives 3.1a, 3.1b, 3.1c Company project
    Resources
    Chapter 9 Slides PDF 3.4 MB
    Lecture Unit 3
  11. 11 Tue 10/6 ★
    Account for current obligations Objectives 3.2a, 3.2b, 3.2c, 3.2d
    Lecture Unit 3
  12. 12 Thu 10/8 ★
    Prepare the statement of cash flows Objectives 4.1a, 4.1b, 4.1c Initial company selections due Fri 10/9, 11:59 PMUnit 3 review assignment due Sun 10/11, 11:59 PM
    Lecture Unit 4
  13. 13 Tue 10/13 ★
    Derive and interpret operating cash flows Objectives 4.2a, 4.2b, 4.2c Replacement company tickers due Wed 10/14, 11:59 PM Artificial intelligence segment
    Lecture Unit 4
  14. 14 Thu 10/15 ★
    Measure notes and effective interest Objectives 4.3a, 4.3b Artificial intelligence segment
    Lecture Unit 4
  15. 15 Tue 10/20 ★
    Account for cash and receivables Objectives 4.4a, 4.4b
    Lecture Unit 4
  16. 16 Thu 10/22
    Units 3 and 4 mini-exam Unit 4 review assignment due Sun 10/25, 11:59 PM
    Mini-exam —
  17. Tue 10/27 Fall Break — no class Tuesday
  18. 17 Thu 10/29
    Remote class: Inventory systems, ownership, and cutoff Objectives 5.1a, 5.1b Midpoint company analysis due Fri 10/30, 11:59 PM Company project
    Lecture Unit 5
  19. 18 Tue 11/3 ★
    Compare inventory cost flows Objectives 5.2a, 5.2b Artificial intelligence segment
    Lecture Unit 5
  20. 19 Thu 11/5 ★
    Measure inventory and trace errors Objectives 5.3a, 5.3b
    Lecture Unit 5
  21. 20 Tue 11/10 ★
    Estimate inventory and analyze the operating cycle Objectives 5.4a, 5.4b Artificial intelligence segment
    Lecture Unit 5
  22. 21 Thu 11/12 ★
    Determine tangible-asset costs Objectives 6.1a, 6.1b, 6.1c Unit 5 review assignment due Sun 11/15, 11:59 PM
    Lecture Unit 6
  23. 22 Tue 11/17 ★
    Record depreciation, estimate changes, and disposal Objectives 6.2a, 6.2b, 6.2c Artificial intelligence segment
    Lecture Unit 6
  24. 23 Thu 11/19 ★
    Measure impairment and analyze asset returns Objectives 6.3a, 6.3b
    Lecture Unit 6
  25. 24 Tue 11/24 ★
    Account for natural resources and retirement obligations Objectives 6.4a, 6.4b Unit 6 review assignment due Mon 11/30, 11:59 PM Artificial intelligence segment
    Lecture Unit 6
  26. Thu 11/26 Thanksgiving — no class Thursday
  27. 25 Tue 12/1 ★
    Account for intangible assets and software costs Objectives 7.1a, 7.1b, 7.1c, 7.1d
    Lecture Unit 7
  28. 26 Thu 12/3 ★
    Measure goodwill and intangible impairment Objectives 7.2a, 7.2b Unit 7 review assignment due Mon 12/7, 11:59 PM Artificial intelligence segment
    Lecture Unit 7
  29. 27 Tue 12/8 ★
    Recovery and integration Company project
    Flex —
  30. 28 Thu 12/10 ★
    Course review and project synthesis Final take-home analysis due Sun 12/13, 11:59 PM Artificial intelligence segment Company project
    Review —
  31. Tue 12/15
    Section 003 final mini-exam7:45–9:45 AM (Room 136, Brody Hall)
    Mini-examUnits 5–7
  32. Thu 12/17
    Section 001 final mini-exam10:10 AM–12:10 PM (Room 136, Brody Hall)
    Mini-examUnits 5–7
A filled star (★) marks a meeting scored for attendance and engagement. Meetings without a star do not have an attendance check. Rows shaded gold are assessments.
# Date Meeting Resources Unit Type
1 Tue 9/1 From transaction to trial balance Objectives 1.1 iClicker registration, rust check, and syllabus and technology check due Wed 9/2, 11:59 PM
Chapter 1 Slides PDF 158 KB
Unit 1 Lecture
2 Thu 9/3 ★ Adjusting the records at period end Objectives 1.2 Introduction assignment due Fri 9/4, 11:59 PM
Chapter 2 Slides PDF 153 KB
Unit 1 Lecture
3 Tue 9/8 ★ Statements and closing entries Objectives 1.3
Chapter 3 Slides PDF 237 KB
Unit 1 Lecture
4 Thu 9/10 ★ Understanding GAAP in the US Objectives 1.4a, 1.4b, 1.4c
Chapter 4 Slides PDF 1.5 MB
Unit 1 Lecture
5 Tue 9/15 ★ Interpreting reported financial information Objectives 1.5 Unit 1 review assignment (extended deadline) due Wed 9/16, 11:59 PM Artificial intelligence segment
Chapter 5 Slides PDF 912 KB
Unit 1 Lecture
6 Thu 9/17 ★ The income statement Objectives 2.1a, 2.1b
Chapter 6 Slides PDF 8.4 MB
Unit 2 Lecture
7 Tue 9/22 ★ Discontinued operations Objectives 2.2a, 2.2b
Chapter 7 Slides PDF 907 KB
Unit 2 Lecture
8 Thu 9/24 ★ Apply the revenue model Objectives 2.3a, 2.3b, 2.3c, 2.3d, 2.3e, 2.3f Unit 2 review assignment due Sun 9/27, 11:59 PM
Chapter 8 Slides PDF 8.4 MB
Unit 2 Lecture
9 Tue 9/29 Exam 1 — Units 1 and 2
Slides PDF 57 KB
— Exam
10 Thu 10/1 ★ The balance sheet and the company project Objectives 3.1a, 3.1b, 3.1c Company project
Chapter 9 Slides PDF 3.4 MB
Unit 3 Lecture
11 Tue 10/6 ★ Account for current obligations Objectives 3.2a, 3.2b, 3.2c, 3.2d
Unit 3 Lecture
12 Thu 10/8 ★ Prepare the statement of cash flows Objectives 4.1a, 4.1b, 4.1c Initial company selections due Fri 10/9, 11:59 PMUnit 3 review assignment due Sun 10/11, 11:59 PM
Unit 4 Lecture
13 Tue 10/13 ★ Derive and interpret operating cash flows Objectives 4.2a, 4.2b, 4.2c Replacement company tickers due Wed 10/14, 11:59 PM Artificial intelligence segment
Unit 4 Lecture
14 Thu 10/15 ★ Measure notes and effective interest Objectives 4.3a, 4.3b Artificial intelligence segment
Unit 4 Lecture
15 Tue 10/20 ★ Account for cash and receivables Objectives 4.4a, 4.4b
Unit 4 Lecture
16 Thu 10/22 Units 3 and 4 mini-exam Unit 4 review assignment due Sun 10/25, 11:59 PM
— Mini-exam
Tue 10/27Fall Break — no class Tuesday
17 Thu 10/29 Remote class: Inventory systems, ownership, and cutoff Objectives 5.1a, 5.1b Midpoint company analysis due Fri 10/30, 11:59 PM Company project
Unit 5 Lecture
18 Tue 11/3 ★ Compare inventory cost flows Objectives 5.2a, 5.2b Artificial intelligence segment
Unit 5 Lecture
19 Thu 11/5 ★ Measure inventory and trace errors Objectives 5.3a, 5.3b
Unit 5 Lecture
20 Tue 11/10 ★ Estimate inventory and analyze the operating cycle Objectives 5.4a, 5.4b Artificial intelligence segment
Unit 5 Lecture
21 Thu 11/12 ★ Determine tangible-asset costs Objectives 6.1a, 6.1b, 6.1c Unit 5 review assignment due Sun 11/15, 11:59 PM
Unit 6 Lecture
22 Tue 11/17 ★ Record depreciation, estimate changes, and disposal Objectives 6.2a, 6.2b, 6.2c Artificial intelligence segment
Unit 6 Lecture
23 Thu 11/19 ★ Measure impairment and analyze asset returns Objectives 6.3a, 6.3b
Unit 6 Lecture
24 Tue 11/24 ★ Account for natural resources and retirement obligations Objectives 6.4a, 6.4b Unit 6 review assignment due Mon 11/30, 11:59 PM Artificial intelligence segment
Unit 6 Lecture
Thu 11/26Thanksgiving — no class Thursday
25 Tue 12/1 ★ Account for intangible assets and software costs Objectives 7.1a, 7.1b, 7.1c, 7.1d
Unit 7 Lecture
26 Thu 12/3 ★ Measure goodwill and intangible impairment Objectives 7.2a, 7.2b Unit 7 review assignment due Mon 12/7, 11:59 PM Artificial intelligence segment
Unit 7 Lecture
27 Tue 12/8 ★ Recovery and integration Company project
— Flex
28 Thu 12/10 ★ Course review and project synthesis Final take-home analysis due Sun 12/13, 11:59 PM Artificial intelligence segment Company project
— Review
Tue 12/15 Section 003 final mini-exam 7:45–9:45 AM (Room 136, Brody Hall) — Units 5–7Mini-exam
Thu 12/17 Section 001 final mini-exam 10:10 AM–12:10 PM (Room 136, Brody Hall) — Units 5–7Mini-exam

Why the schedule looks like this

The Units 3 and 4 mini-exam falls before Fall Break

The mini-exam is Thursday, October 22, the last meeting before the break. Its preparation session and the assessment sit in the same week. New material restarts with Unit 5 on October 29.

Each unit has a review assignment

Each unit offers one review assignment. Five of the seven count toward the course grade. The schedule shows each deadline, and the correct answers are released afterward.

The final project has two parts

The take-home analysis is due Sunday, December 13 at 11:59 PM. Each section then meets for a 30-point written mini-exam during its assigned finals period.

The flex day protects the schedule

Tuesday, December 8 is empty on purpose. If we lose an earlier meeting to weather or to anything else, everything after it slides one slot and the flex day absorbs the overflow. If we lose nothing, it becomes project work time with me in the room. Either way the wrap-up stays on December 10.

Artificial intelligence activities take place during lectures

9 short segments take place during lectures and use the accounting material from those lectures. None of them is graded, and no iClicker question is part of a segment.

Project work uses existing class time

4 meetings include company-project work. December 8 is the flex slot, which was already held in reserve, and December 10 was already a review day.

By unit

Which meetings belong to which unit

UnitOn this siteOptional Kieso crosswalk MeetingsAssessed on
1. Reporting system and the cycle Chapter 1, Chapter 2, Chapter 3, Chapter 4, Chapter 5 Chapter 1, sections 1.1-1.2; Chapter 2, sections 2.1-2.4 1–5 Exam 1, and the company project
2. Income statement and revenue Chapter 6, Chapter 7, Chapter 8 Chapter 3 and Chapter 17 6–8 Exam 1, and the company project
3. Financial position and obligations Chapter 9 Chapter 4; Chapter 12 10–11 Units 3 and 4 mini-exam, and the company project
4. Cash flows and receivables Not yet available Chapters 5-6; Chapter 22 12–15 Units 3 and 4 mini-exam, and the company project
5. Inventory Not yet available Chapters 7-8 17–20 The company project
6. Property, plant, and equipment Not yet available Chapters 9-10 21–24 The company project
7. Intangible assets Not yet available Chapter 11 25–26 The company project
How you will find out

If the schedule changes

I announce any change in class and post it to Desire2Learn, and this page is updated the same day. The dates on this page are the ones that count. If a class is cancelled, assume everything after it slides one meeting later and the December 8 flex day absorbs the difference, unless I tell you otherwise.