New Course Proposal
ACCT 642 – Corporate Financial Reporting: Financial Transactions
Kogod School of Business
Note: Proposals are not necessary for a selected topics or nonrecurring topics course or
project which is not a regular part of the curriculum of a department or school and is
offered to a group of students on a nonrecurring or experimental basis. In essence, a
selected topics course enables the faculty to offer the course on a first-time basis, or for
experimentation with the curriculum. It is distinguished from an independent study project
in that it is available to a group of students under the same conditions by which a they
may register for a regular course. A course may be offered as a nonrecurring selected
topics course at most two times.
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Academic Unit:
Teaching Unit:
Course Title:
Course Number :
Credit Hours:
Proposed effective date:
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Prerequisites:
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Course description for University Catalog:
KSB
Accounting and Taxation Department
Corporate Financial Reporting: Financial Transactions
ACCT 642
3.0
Fall 2014
ACCT 607, Accounting Concepts and Applications.
Proposed course description:
ACCT-642
Corporate Financial Reporting: Financial Transactions (3)
This is part of a two course series focused on financial accounting rules for corporations.
Application and use of financial accounting in a decision-making framework. Emphasizes
corporate financial reporting strategies, preparation of financial statements, and
interpretation of financial statements by external users. Examines issues related to
investments, non-current liabilities, equities, the statement of cash flows, and the
accounting for changes and error corrections. The course will also explore, within these
content areas, the differences between financial statements prepared in accordance with
U.S. Generally Accepted Accounting Principles (GAAP) and those prepared in accordance
with International Financial Reporting Standards (IFRS). Prerequisite: ACCT-607.
1
Grade type: (underline one)
o A/F
o Pass/Fail
o A/F and Pass/Fail
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Expected frequency of offering: (underline one)
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o
o
o
o
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o
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Underline all that apply:
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Every Fall
Every Spring
Every Summer
Alternate Falls
Alternate Springs
Alternate Summers
Every term
Irregularly
Other
NONE
General Education course
Online course
Hybrid course
Rotating topics course
Individually supervised course such as Internship, Independent Study,
Research
Course, Thesis, Dissertation
Research methods course
AU Abroad Program course
Other study abroad course (offered directly by Academic Unit, not through
AU Abroad)
Please explain the main purpose of the new course, including whether it will
be a requirement for an existing or proposed program or an elective, and how
the new course relates to the existing courses in the program and
department. Note: if a required course for an existing program, submit a
corresponding Minor Change to Program proposal.
2
Currently ACCT 641, Corporate Financial Reporting, is a required Accounting
Course within the Master of Science in Accounting program. The increasing
complexity of financial accounting topics demands that we modify ACCT 641 (to be
renamed Corporate Financial Reporting: Operations) and add a new course, ACCT
642 (Corporate Financial Reporting: Financial Transactions) to allow all key topic
areas to be covered in the appropriate depth and with the appropriate level of
academic rigor. Course will also allow for more in depth coverage of International
Financial Reporting Standards (IFRS) within the context of the course content
areas.
The new course, ACCT 642, will be a required Accounting Course within the
degree requirements for the Master of Science (MS) in Accounting.
ACCT 642 and ACCT 641 and will constitute the two course series of Accounting
Courses focused on financial accounting rules for corporations. The courses need
not be taken in sequence. It is most common for MSA programs to provide this
two-course sequence to cover the body of knowledge included in ACCT 641 and
ACCT 642.
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Will the course require that students pay a special fee associated with the
course? If so, please provide a justification for this additional cost to
students.
No.
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Has the course previously been offered under a rotating topics course or an
experimental course number?
No.
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Please indicate other units that offer courses or programs related to the
proposed course and provide documentation of consultations with those
units.
N/A
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Estimated enrollment per semester:
20-30
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Does your teaching unit’s classroom space allotment support the addition of
this course?
Yes.
Are present university facilities (library, technology) adequate for the
proposed course?
Yes.
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Will the proposed course be taught by full-time or part-time faculty?
Full-time faculty. We expect to have full-time faculty teach this course and will only
rely on part-time faculty if appropriate.
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Will offering the new course involve any substantial changes to the
scheduling of existing courses?
No.
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What are the learning outcomes including the competencies that students are
expected to demonstrate for the course and how are those outcomes
assessed?
This course, ACCT 642, Corporate Financial Reporting: Financial Transactions, is a
required accounting course in the Master of Science in Accounting (MSA) program.
The goal of the MSA program is to produce graduates who are prepared for
professional careers in accounting. Specifically, students will
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Demonstrate competency in the functional areas of accounting (audit, financial,
managerial, and tax) [Functional Competencies]
Develop competency in applying quantitative information and professional
judgment in solving business problems [Analytical Problem Solving]
Demonstrate proficiency in the use of research databases (e.g., GAAP, GAAS,
tax code) to provide well-reasoned conclusions on accounting issues.
[Research]
Demonstrate professional competence in oral, written, and interpersonal skills.
Communicate information to decision makers in an effective and professional
manner. [Communication]
Understand the role of the accounting profession and the important
professional, legal, and ethical obligations of accounting professionals.
[Professionalism]
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Understand how the global business environment impacts accounting. [Global
Perspective]
ACCT 642, Corporate Financial Reporting: Financial Transactions, will focus on
accounting standards governing the form and content of the major financial statements,
the measurement, recordation, and reporting of liabilities and equities, and the statement
of cash flows. The course will also explore the accounting and reporting requirements of
International Financial Reporting Standards. Throughout the course, we will emphasize
the application and use of financial accounting in a decision making framework. Students
will focus on the preparation of financial statements by internal management as well as the
interpretation of financial statements by external users.
This course offers several opportunities for experiential learning via assignments. The
course focuses on accounting regulation and therefore, examines the interplay between
public and private organizations.
The course objectives include obtaining and demonstrating a mastery of the following
accounting and financial reporting topics:
 Time value of money
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Investments
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Bonds and long-term notes
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Leases
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Accounting for income taxes
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Pensions and other post-retirement benefits
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Shareholders’ equity
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Share-based compensation
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Earnings per share
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Accounting changes and error corrections
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Statement of Cash Flows
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International Financial Reporting Standards
Learning outcomes will be assessed through a variety of methods, including examinations,
and some or all of the following: regular homework assignments, quizzes, case studies,
research of accounting issues and rules through the FASB Accounting Standards
Codification, accounting topic assignments, classroom discussions, and individual or
team classroom presentations.
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Please attach a draft syllabus. – See attached.
5
Proposed Syllabus: ACCT 642 - Corporate Financial Reporting: Financial Transactions
FALL 2014
Course:
Time & Location:
Instructor:
E-mail:
Office Hours:
Corporate Financial Reporting: Financial Transactions
Office:
Phone:
COURSE DESCRIPTION & OBJECTIVES: This course is part of a two course series focused on
financial accounting rules for corporations. Corporate Financial Reporting: Financial Transactions will
focus on accounting standards governing the form and content of the major financial statements and the
measurement of assets, liabilities, equities and income. Throughout the course, we will emphasize the
application and use of financial accounting in a decision making framework. Students will focus on the
preparation of financial statements by internal management as well as the interpretation of financial
statements by external users. This course examines issues related to investments, non-current liabilities,
equities, the statement of cash flows, and the accounting for changes and error corrections. The course will
also explore, within these content areas, he differences between financial statements prepared in accordance
with U.S. Generally Accepted Accounting Principles (GAAP) and those prepared in accordance with
International Financial Reporting Standards (IFRS).
PREREQUISITE: ACCT 607, Accounting Concepts and Applications.
MSA (MASTER OF SCIENCE IN ACCOUNTING) LEARNING OBJECTIVES: The goal of the
MSA program is to produce graduates who are prepared for professional careers in accounting. Specifically,
students will
 Demonstrate competency in the functional areas of accounting (audit, financial, managerial, and tax)
[Functional Competencies]
 Develop competency in applying quantitative information and professional judgment in solving business
problems [Analytical Problem Solving]
 Demonstrate proficiency in the use of research databases (e.g., GAAP, GAAS, tax code) to provide
well-reasoned conclusions on accounting issues. [Research]
 Demonstrate professional competence in oral, written, and interpersonal skills. Communicate
information to decision makers in an effective and professional manner. [Communication]
 Understand the role of the accounting profession and the important professional, legal, and ethical
obligations of accounting professionals. [Professionalism]
 Understand how the global business environment impacts accounting. [Global Perspective]
6
DETAILED COURSE OBJECTIVES: Corporate Financial Reporting: Financial Transactions is
considered a core accounting course within the MSA program. The course addresses all of the MSA learning
objectives to some degree, and is especially focused on developing Functional and Analytical Problem Solving
Competencies. The course provides in depth coverage of financial accounting and reporting rules related to
the following topic areas:
Conceptual Framework and Qualitative Characteristics of Accounting under US Generally Accepted
Accounting Principles (GAAP) and under International Financial Reporting Standards (IFRS) and
Status of Convergence Project Efforts
Accounting Processing Cycle (from Transaction Analysis to the Closing Process)
Time Value of Money Concepts
Basic Concepts
 Time Value of Money
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Valuing a Single Cash Flow Amount
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Preview of Accounting Applications of Present Value Techniques—Single Cash Amount
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Expected Cash Flow Approach
Basic Annuities
 Future Value of an Annuity
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Present Value of an Annuity
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Financial Calculators and Excel
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Solving for Unknown Values in Present Value Situations
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Preview of Accounting Applications of Present Value Techniques—Annuities
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Time Value of Money Concepts
Investments
Investor Lacks Significant Influence
 Securities to Be Held to Maturity
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Trading Securities
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Securities Available-for-Sale
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Transfers between Reporting Categories
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Impairment of Investments
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Financial Statement Presentation and Disclosure
7
Investor Has Significant Influence
 How the Equity Method Relates to Consolidated Financial Statements
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What Is Significant Influence?
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A Single Entity Concept
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Further Adjustments
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Reporting the Investment
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What If Conditions Change?
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Financial Instruments and Investment Derivatives
Bonds and Long-Term Notes
 The Nature of Long-Term Debt
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The Bond Indenture
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Recording Bonds at Issuance
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Determining Interest—Effective Interest Method
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The Straight-Line Method—A Practical Expediency
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Debt Issue Costs
Long-Term Notes
 Note Issued for Cash
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Note Exchanged for Assets or Services
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Installment Notes
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Financial Statement Disclosures
Debt Retired Early, Convertible Into Stock, or Providing an Option to Buy Stock
 Early Extinguishment of Debt
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Convertible Bonds
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Bonds with Detachable Warrants
Option to Report Liabilities at Fair Value
Leases
Accounting by the Lessor and Lessee
 Capital Leases and Installment Notes Compared
8
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Lease Classification
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Operating Leases
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Capital Leases—Lessee and Lessor
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Sales-Type Leases
Bargain Purchase Options and Residual Value
 Bargain Purchase Options
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Residual Value
Other Lease Accounting Issues
 Executory Costs
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Discount Rate
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Contingent Rentals
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Lease Disclosures
Special Leasing Arrangements
 Sale-Leaseback Arrangements

Real Estate Leases
Detailed Discussion of accounting treatment for leases under International Financial Reporting
Standards (IFRS) and US GAAP changes proposed by FASB
 Impacts to business and financial reporting
Accounting for Income Taxes
Deferred Tax Assets and Deferred Tax Liabilities
 Conceptual Underpinning
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Temporary Differences
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Deferred Tax Liabilities
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Deferred Tax Assets
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Valuation Allowance
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Permanent Differences
Other Tax Accounting Issues
 Tax Rate Considerations
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Multiple Temporary Differences
9
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Net Operating Losses
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Financial Statement Presentation
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Coping with Uncertainty in Income Taxes
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Intraperiod Tax Allocation
Pensions and Other Postretirement Benefits
The Nature of Pension Plans
 Defined Contribution Pension Plans
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Defined Benefit Pension Plans
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Pension Expense—An Overview
The Pension Obligation and Plan Assets
 The Pension Obligation
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Pension Plan Assets
Determining Pension Expense
 The Relationship between Pension Expense and Changes in the PBO and Plan Assets
Reporting Issues
 Recording Gains and Losses
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Recording the Pension Expense
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Recording the Funding of Plan Assets
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Comprehensive Income
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Income Tax Considerations
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Putting the Pieces Together
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Settlement or Curtailment of Pension Plans
Postretirement Benefits Other Than Pensions
 What Is a Postretirement Benefit Plan?
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Postretirement Benefit Obligation
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Accounting for Postretirement Benefit Plans Other Than Pensions
10
Shareholders' Equity
The Nature of Shareholders' Equity
 Financial Reporting Overview
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The Corporate Organization
Paid-In Capital
 Fundamental Share Rights
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Distinguishing Classes of Shares
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The Concept of Par Value
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Accounting for the Issuance of Shares
Retained Earnings
 Characteristics of Retained Earnings
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Dividends
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Stock Dividends and Splits
Share-Based Compensation and Earnings Per Share
Share-Based Compensation
 Stock Award Plans
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Stock Option Plans
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Employee Share Purchase Plans
Earnings Per Share
 Basic Earnings Per Share
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Diluted Earnings Per Share
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Antidilutive Securities
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Additional EPS Issues
Accounting Changes and Error Corrections
Accounting Changes
 Change in Accounting Principle
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Change in Accounting Estimate

Change in Reporting Entity
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Error Correction
Correction of Accounting Errors
 Prior Period Adjustments
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Error Correction Illustrated
The Statement of Cash Flows Revisited
The Content and Value of the Statement of Cash Flows (SCF)
 Cash Inflows and Outflows
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Role of the Statement of Cash Flows
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Preparation of the Statement of Cash Flows
Preparing the SCF: Direct Method of Reporting Cash Flows from Operating Activities
 Using a Spreadsheet
Preparing the SCF: Indirect Method of Reporting Cash Flows from Operating Activities
 Components of Net Income That Do Not Increase or Decrease Cash
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Components of Net Income That Do Increase or Decrease Cash

Comparison with the Direct Method

Reconciliation of Net Income to Cash Flows from Operating Activities
VISION: Our vision for transforming the Kogod School of Business is built upon a commitment to the
idea that profit and purpose are not at odds. Pursuit of a profitable enterprise does not require that one
abandon all other values, and there are many opportunities to earn a reasonable return while serving
broader objectives. We believe that a business mindset provides critical thinking and problem solving skills
needed across all industries and interests, and that a rigorous framework of business education and research
that focuses on traditional business organizations is also relevant for organizations outside the business
sector. We believe that businesses cannot ignore their broader impact on individuals and society, and that
tomorrow’s successful business leaders need to be able to think constructively about the sustainability and
impact of their company’s operations.
We will build our students’ education on strong business fundamentals, both quantitative and qualitative,
and enhance that education by: (a) making experiential learning in real organizations our first priority; (b)
creating deeper understanding of the roles public, private and non- governmental organizations (NGOs)
play and their connectedness to one another; and (c) helping our students develop a global perspective
through their coursework and our relationships with international organizations and academic institutions.
This course primarily deals with the “profit” angle and offers several opportunities for
experiential learning via assignments. The course focuses on accounting regulation and therefore, examines
the interplay between public and private organizations.
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REQUIRED MATERIALS: Intermediate Accounting with Connect Plus Accounting, Seventh
Edition, by David Spiceland, James Sepe, Mark Nelson and Lawrence Tomassini, McGraw-Hill,
2013. ISBN: 978-0-07-802532-7.
A simple calculator is required for certain chapters in this course. Calculators that store text material (i.e.,
calculators that include keys for the full alphabet) are not permitted unless memory is cleared before exams.
Cell phones are not permitted to be used during exams for this course.
We will be using the Connect Accounting, an on-line tool that coordinates with the text for homework. If
you purchased a new textbook at the AU campus store, it will come with a registration code to enable
access for Connect Accounting for free. If you purchased a used book or the electronic version of the
text, you can purchase access to Connect Accounting via the publisher's website.
GRADING: Grades will be based upon the professional judgment of the professor based on the following
requirements (note that the particular instructor may adjust specific requirements and weightings of
assessments):
Exam 1
Exam 2
Final Exam
Quizzes
Homework
Project
Participation
Total
20%
20%
30%
10%
10%
5%
5%
100%
Letter Grades: As a general guideline, the following are the cut-off points for the letter grades:
ABCD
=
=
=
=
90-94
80-84
70-74
60-69
A
B
C
F
=
=
=
=
95-100
85-87
75-77
Below 60
B+
C+
=
=
88-89
78-79
Exam and assignment grades will be posted to the course Blackboard (Bb) site throughout the semester. It is
the student’s responsibility to review his/her grade information periodically and to meet with the Professor
to discuss any question regarding a specific grade or concern about the student’s overall course grade.
This type of dialogue as the course progresses is essential to any corrective action. The Professor
welcomes dialogue with students on study and learning strategies to improve the student’s ability to be
successful in this course.
Below is a discussion of specific course requirements. These are subject to change based on unexpected
circumstances and the professional judgment of the Professor. Any such change, if deemed necessary,
will be communicated in writing to all students via the course Blackboard (Bb) site.
EXAMS: The exams will be in closed-book format, and will consist of problems, computational and
conceptual multiple choice questions, and short essays related to the material covered in the course. A
short paper on a topical article will be a take-home component of one of the two midterm exams. Each
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student will write a short paper on a topic covered in the course and discussed in a recent article in popular
press (Wall Street Journal, Barrons, New York Times, and Washington Post). The recommended length of
this paper will be two pages (single-spaced) and will be structured as follows: (a) what is the topic/issue you
are writing about? (b) how does this topic relate to the course? and (c) major points or findings from the
article. The article will also be the subject of an in-class discussion.
QUIZZES: Short quizzes will be administered after all or most chapters to enable students are able to
assess their on-going progress with respect to master of course concepts. The questions will be both
conceptual and computational and may be in multiple choice or short essay format. Quizzes may be inclass or completed through the Connect Accounting in-line tool that is used for homework submission.
HOMEWORK: Homework assignments and their due dates are listed in the Assignment Schedule. You
will need to complete and submit homework assignments for grading through the online Connect
Accounting tool before the beginning of class each week. Late homework submissions will not be
accepted It is vital to your success in the course that you attempt all assignments by the due dates. This
schedule of assignments is subject to change as deemed necessary by the Professor.
PROJECT: There will be a group project that will allow students to demonstrate an understanding of the
differences between statements prepared in accordance with U.S. Generally Accepted Accounting
Principles and those prepared in accordance with International Financial Reporting Standards, within the
context of the content areas presented in this course. Students will present their group projects on the last
day of class.
PARTICPATION: Active learning is critical to performing well in this course. Students are expected
to attend each class. Class effectiveness depends heavily on student participation in class discussion.
If only a few people are continually involved in the discussion, the class is denied a wealth of ideas,
concepts, backgrounds, etc. from which it would most assuredly benefit. For this reason, a portion of
the course grade will be based on informed class participation. Both the quantity and the quality of your
participation will influence your participation grade. Note: you will not earn participation points for
attending classes. You need to speak up to earn points.
NO-CELL PHONE POLICY: You may not use your cell phone (including texting) during class unless
you get permission from me first.
ACADEMIC INTEGRITY CODE: Academic integrity is paramount in higher education and essential to
effective teaching and learning. As a professional school, the Kogod School of Business is committed to
preparing our students and graduates to value the notion of integrity. In fact, no issue at American University
is more serious or addressed with greater severity than a breach of academic integrity. Standards of academic
conduct are governed by the University’s Academic Integrity Code. By enrolling in the School and
registering for this course, you acknowledge your familiarity with the Code and pledge to abide by it. All
suspected violations of the Code will be immediately referred to the Office of the Dean. Disciplinary action,
including failure for the course, suspension, or dismissal, may result. Additional information about the Code
(i.e. acceptable forms of collaboration, definitions of plagiarism, use of sources including the Internet, and
the adjudication process) can be found in a number of places including the University’s
Academic
Regulations, Student Handbook, and website at http://www.american.edu/academics/integrity. If you have
any questions about academic integrity or standards of conduct in this course, please discuss them with your
instructor.
14
ACADEMIC SUPPORT SERVICES: If you experience difficulty in this course for any reason, please
don’t hesitate to consult with me. In addition to the resources of the department, a wide range of services is
available to support you in your efforts to meet the course requirements.
Academic Support Center (x3360, MGC 243) offers study skills workshops, individual instruction, tutor
referrals, and services for students with learning disabilities. Writing support is available in the ASC Writing
Lab or in the Writing Center, Battelle 228.
Counseling Center (x3500, MGC 214) offers counseling and consultations regarding personal concerns,
self-help information, and connections to off-campus mental health resources.
Disability Support Services (x3315, MGC 206) offers technical and practical support and assistance with
accommodations for students with physical, medical, or psychological disabilities. If you qualify for
accommodations because of a disability, please notify me in a timely manner with a letter from the Academic
Support Center or Disability Support Services so that we can make arrangements to address your needs.
Kogod Center for Business Communications (x1920, KSB 101) To improve your writing, public
speaking, and team assignments for this class, contact the Kogod Center for Business Communications. You
can get advice for any written or oral assignment or for any type of business communication, including
memos, reports, individual and group presentations, and PowerPoint slides. Hours are flexible and include
evenings. Go to http://www.kogod.american.edu/cbc and click on "make an appointment," visit KSB 101, or
email cbc@american.edu. You may also call x1920.
Financial Services and Information Technology Lab (FSIT) (x1904, KSB T51) to excel in your course
work and to maximize your business information literacy in preparation for your chosen career paths, we
strongly recommend to take advantage of all software applications, databases and workshops in the FSIT
Lab. The FSIT Lab promotes action-based learning through the use of real time market data and analytical
tools used by business professionals in the market place. These include Bloomberg, Thomson Reuters,
Argus Commercial Real Estate, Compustat, CRSP, @Risk etc. For more information, please check out the
website at Kogod.american.edu/fsit/ or send an email to fsitlab@american.edu.
EMERGENCY PREPAREDNESS FOR DISRUPTION OF CLASSES: In the event of an emergency,
American University will implement a plan for meeting the needs of all members of the university
community. Should the university be required to close for a period of time, we are committed to ensuring
that all aspects of our educational programs will be delivered to our students. These may include altering and
extending the duration of the traditional term schedule to complete essential instruction in the traditional
format and/or use of distance instructional methods. Specific strategies will vary from class to class,
depending on the format of the course and the timing of the emergency. Faculty will communicate
class-specific information to students via AU e-mail and Blackboard, while students must inform their
faculty immediately of any absence. Students are responsible for checking their AU e-mail regularly and
keeping themselves informed of emergencies. In the event of an emergency, students should refer to the AU
Student Portal, the AU Web site (www. prepared. american.edu) and the AU information line at (202) 8851100 for general university-wide information, as well as contact their faculty and/or respective dean’s office
for course and school/ college-specific information.
15
TENTATIVE ASSIGNMENT SCHEDULE
Date
Class 1
Topic and Assignment
Intro & Syllabus
Conceptual Framework of Accounting, Qualitative Characteristics of Financial Reporting
Information, Key Assumptions and Principles, Differences between US GAAP and IFRS,
Convergence Project Status, and the Accounting Processing Cycle (from Transaction
Analysis to the Closing Process).
CH 6: Time Value of Money; Present Value and Future Value Computations and Applications
to Financial Accounting
Homework (HW): P6-3, Other problems TBD
Class 2
Quiz CH 6
CH 12. Investments
HW: Problems TBD
Class 3
Quiz CH 12
CH 14: Bonds and Long Term Notes
HW: P14-5, P14-10, P14-12, Other problems TBD
Class 4
Quiz CH 14
CH 15: Leases
HW: P15-1, P15-3, P15-11, Other problems TBD
Class 5
CH 15: Special Leasing Arrangements
 Sale-Leaseback Arrangements

Real Estate Leases
Detailed Discussion of accounting treatment for leases under International Financial Reporting
Standards (IFRS) and US GAAP changes proposed by FASB
HW: Problems TBD
Quiz CH 15 (no Quiz or In-class Quiz)
Class 6
Exam
on Chapters
6, Chapters
12, 14-156, 12, 14-15
Review1 for
Exam 1 on
16
Class 7
CH 16: Accounting for Income Taxes
HW: E16-3, E16-9, E16-10; E16-11; E16-13, Other problems TBD
Class 8
Quiz CH 16
CH 17: Pensions and other postretirement benefits
HW: E17-1, E17-3. E17-16, E17-17, P17-10, Other problems TBD
Class 9
Quiz CH 17
HW: Pension Problem Set Due
CH 18: Shareholders’ Equity (Parts A & B)
HW 10: E18-20, P18-1, P18-4, Other problems TBD
Quiz CH 18 (no Quiz or In-class Quiz)
Review for Exam 2 on Chapters 16-18
Class 10
Exam 2 on Chapters 16-18
Class 11
CH 19: Share-Based Compensation and Earnings Per Share
HW: P19-1, P19-12, P19-19, Other problems TBD
Class 12
Quiz CH 19
CH 20: Accounting Changes and Error Corrections
HW: Problems TBD
Class 13
Quiz CH 20
CH 21: Statement of Cash Flows Revisited
HW: P21-1,P21-3, P21-7, Other problems TBD
Quiz CH 21
Class 14
Group Project Due and Class Presentations
COMPREHENSIVE FINAL EXAM: TBA
17