ACG 2071 Spring 2024

Introduction to Managerial Accounting Syllabus and Schedule

ACG 2071 INTRODUCTION TO MANAGERIAL ACCOUNTING

Syllabus and Schedule
GENERAL INFORMATION

Instructor: Michael Schadewald, PhD, CPA

Email: ACG2071Instructor@warrington.ufl.edu
Emails must be sent from your official UF email address and must be sent to
ACG2071Instructor@warrington.ufl.edu. Do NOT send messages through Canvas or
from a non-UF email account (Gmail, etc.), as I will not respond.
Office: Gerson 311 Phone (352) 273-0211
Live class: Stuzin 104 Monday and Wednesday, 11:45 am to 1:25 pm ET
Office hours: See Connect with Us on the course website for office hours
SAs: See Connect with Us on the course website for email addresses and office hours
Website: elearning.ufl.edu (use Google Chrome to access course website)
For technical difficulties with the course website, contact the Technology
Assistance Center at TAC@warrington.ufl.edu or call 352-273-0248.

Description. This course will help you understand how managers use accounting information for
planning, performance evaluation, and decision-making purposes. Much of the course focuses on
methodologies for identifying relevant costs. Topics include job costing, activity-based costing, process
costing, cost-volume-profit analysis, variable costing, segment reporting, operational budgeting,
variance analysis, DuPont analysis, differential analysis, capital budgeting, analyzing cash flows, and
financial statement analysis. Examples of skills you will learn include evaluating the profitability of
product lines, computing the sales revenue needed to achieve a target profit, and identifying relevant
costs for outsourcing decisions. The overriding objective is to help students become competent
participants in the managerial decisions of an organization.

Prerequisites. ACG 2021, Introduction to Financial Accounting, or its equivalent. The primary difference
between ACG 2021 and ACG 2071 is that financial accounting focuses on providing information used by
external parties (primarily, stockholders and creditors), whereas managerial accounting focuses on
providing information used internally by managers.

Textbook and learning platform. The textbook is Introduction to Managerial Accounting, 9th Ed., by
Brewer et al. and published by McGraw-Hill. You must also acquire access to McGraw-Hill’s Connect
learning platform. UF All Access is the least expensive way to obtain these materials
(bsd.ufl.edu/allaccess). Registration instructions are posted on the Syllabus page of the course website.

For technical difficulties with Connect, you can call McGraw-Hill technical support at (800) 331-5094 or
visit mheducation.com/highered/support/student/connect.html#contact. Support hours are Mon-Thu
24 hours, Fri 12am-9pm ET, Sat 10am-8pm ET, and Sun 12pm-12am ET.

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GRADES

Course grades are based solely on points (not percentages), which are earned as follows:
▪ Exams (3 × 150 points) ...................................... 450
▪ Quizzes (14 chapters × 2-5 points) .................... 54
▪ Homework (14 chapters × 3 points) ................. 42
▪ Excel assignments (5 × 2-6 points) .................. 14
Total course points ......................... 560

The minimum number of total course points needed to achieve each letter grade is as follows:
A 504 points, B+ 487 points, B 448 points, C+ 431 points, C 392 points, D+ 375 points, D 336 points,
E less than 336 points. The grade point value per credit hour for each letter grade is assigned by the
Registrar’s Office. For details, see catalog.ufl.edu/ugrad/current/regulations/info/grades.aspx. Extra
credit is not available and grades are not subject to negotiation, even if you are just one point short of
a higher grade. I will not respond to emails raising these concerns.

HOW TO SUCCEED IN THE COURSE

We will cover a significant amount of technical material in a short period of time, so it is important that
you study effectively. You should plan to spend 10 to 12 hours per week working on this four-credit
course. The course covers at least one chapter of the textbook each week. To help ensure that you
perform to the best of your ability, complete the following steps for each chapter:
1. Read the chapter and complete the related SmartBook assignment.
2. Watch the pre-recorded lecture videos for each chapter. There are 4 to 6 videos for each chapter,
organized by topic. Do not let yourself fall behind schedule on the readings and lectures.
3. Complete the homework assignments in Connect. If you need more practice, complete the
supplemental exercises that include guided example videos.
4. Watch the videos of the live class sessions, where the focus is on working through problems that
will help prepare you for the chapter quiz and the exam.
5. Take the time to carefully work through each question in the chapter quiz.
6. Work through the exam prep questions for the chapter. These questions can be found in the
exam review packet posted on the course website.
7. Attend office hours if you have any questions or concerns.

VIDEO LECTURES

The pre-recorded lecture videos, PowerPoint slides, and live class videos are all posted on the course
website. The slides are not a substitute for watching the lectures. For technical difficulties with the
videos, contact the Technology Assistance Center at TAC@warrington.ufl.edu or call 352-273-0248.

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EXAMS

Dates and times. The three exams will be administered on the following dates:
 Exam 1 – February 13, Tuesday
 Exam 2 – March 25, Monday
 Exam 3 – April 22, Monday
You will have 120 minutes to complete each exam. At the end of 120 minutes, the exam will close.
Exams start at 8:20 pm Eastern Time, USA. The start time is not adjusted to the time zone in which you
are physically located while taking the exam. You will have 20 minutes to start an exam. Exams started
after 8:40 pm may be invalidated. The due dates that you see in Canvas do not accurately convey the
start or end times of your exam.

Assembly exams are scheduled by the University and have priority over regular classes and regular
exams scheduled at the same time. If you have a conflict with an assembly exam in another course or
with the observance of a religious holiday, you must notify the instructor via email at least seven days
prior to the exam date. Accommodations made for conflicts with religious holidays will not include
accommodations for travel plans.

Content. Each exam consists of 30 questions, including both multiple choice questions and free
response questions. Each question is worth 5 points. The exams are closed book and closed notes. You
may use up to three sheets of scratch paper. The only type of calculator allowed is a hand-held, non-
programmable calculator. The exams are not cumulative. Instead, each exam covers selected chapters
in the textbook as outlined in the course schedule. The exam questions relate to the material covered
in the quizzes, class exercises, homework, lectures, and readings. Answers to free response questions
must be properly formatted to receive credit (see Honorlock Practice Exam for examples).

Preparing for the exams. Prior to each exam, exam review materials including additional study
questions will be posted on the course website. Be sure to review these questions when studying for
the exams. Here are some suggestions for how to prepare for the exams.
 The exams are problem oriented, so it is important to work problems when studying for the exam.
Nevertheless, it is also important to study the conceptual material discussed in the lecture videos
and textbook readings. A solid understanding of the underlying concepts is essential to answering
the more challenging numerical exam questions as well as the conceptual exam questions.
 Make sure you can do the problems on your own. It is easy to think you know how to solve a
problem when you are looking at the solution or watching someone else solve the problem. When
studying for the exam, be sure to try to solve the problems on you own first. If you get stuck, you
can peek at the solution for a hint.
 Be able to explain why. When solving a problem, take the time to think about why you are
performing each step. This will help you better understand the concepts involved and better
remember how to get from one step of a problem to the next. You may want to outline the steps
that you work through to solve a problem and include “why” for each step.

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 Shorter study periods distributed over many days are more effective than a marathon study
session the day before the exam. Long study sessions lead to a lack of concentration, and you miss
the benefit of repetition.

Excused absences. Excused absences from exams are at the discretion of the instructor. Events such as
weddings, family vacations and reunions, cruises, conventions, student competitions, student
organization events, job interviews and club sports are not considered excused absences from an
exam. If you believe you have a valid conflict with an exam, you must notify the instructor via email at
least seven days prior to the exam date. If you miss an exam without a valid, documented excuse, you
will receive a grade of zero for the exam. No exceptions.

Excused absences due to injury or illness require a doctor’s note that must be dated within one day of
the exam date (one day before or after) and must be received within two days of the exam date. The
note must say that you were medically unable to take the exam on the exam date. If you miss an exam
for an excused reason and have provided your medical documentation within two days of the exam
date, you will be allowed to take a makeup exam at a date and time determined by the instructor. If a
student misses Exam 3 for an excused reason and has completed all other course requirements, the
student will be assigned a grade of incomplete and will take Exam 3 during the next semester.

Procedures. All students will take the exams on Canvas using Honorlock, which records each exam
session. The UF Student Honor Code will be strictly enforced and the recordings will be used in any
suspected cases of academic dishonesty. You will be required to show your official UF Gator One photo
ID card at each exam.

A wired internet connection is strongly recommended. Even with a good wireless connection, stability
can be an issue due to the extra load created by the proctoring software. To create the best
opportunity for a good internet connection, restart your computer and do not open any extraneous
programs or apps. Having a computer that cannot access the internet is not a valid excuse for missing
an exam. You cannot use a cellphone, iPad, or other mobile device to take an exam.

Prior to taking your first exam using Honorlock, you should do the following:
 Download and install the Honorlock extension from the Chrome Web Store.
 Ensure that Chrome is not blocking third-party cookies and that the pop-up blocker is disabled.
 Take the Honorlock practice exam posted on the course website.

Before every exam, you may want to restart your computer. To avoid being flagged for a post-exam
integrity review, prepare a clean desk space in a place where no wall art or other images are displayed
behind you, behave the same way you would in an in-person exam (no talking or eating), and keep
your face in the camera frame to avoid having your exam paused. If you encounter technical issues
with Honorlock, you must attempt to resolve the issue by initiating the 24/7 Proctoring Support (live
chat) via the right-hand toolbar.

If you experience any issues with your exam, you must notify the instructor via email as soon as
possible and no later than 12 hours after you finish the exam.

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You may review your exam during a student assistant’s Zoom office hours. During the Zoom session,
you must turn on your camera so that the student assistant can see you and you must show your UF
Gator One photo ID card. The amount of time for exam review is limited to ten minutes to give all
students an opportunity to review their exam. You may not record any portion of the review session.
UF policy and state law prohibits any unauthorized recording or sharing of recorded materials.

QUIZZES

The quizzes provide valuable feedback regarding how well you understand the course content. Some of
the exam questions will be similar to the quiz questions, so be sure to review the quizzes when
studying for the exams. There is one quiz for each of the 14 chapters in the textbook. You may refer to
your notes, slides, and textbook when taking the quizzes. However, you must take each quiz on your
own. This prohibits the use of friends, online connections, and similar aids. Collaborating with anyone
on a quiz is a violation of the UF Honor Code.

Dates and times. The quiz dates are summarized in the course schedule. Each quiz will open from
12:00 am to 11:59 pm ET, on the assigned date. You may take the quiz any time during that 24-hour
period. There is no time limit on how long you take to finish a quiz, but you must finish the quiz by
11:59 pm ET on the due date.

Procedures. The quizzes are taken in Canvas. Do not start a quiz unless you have enough time to finish
the quiz. Once you start a quiz, you cannot close out of the quiz and start over later. If you close out of
a quiz before pressing submit, your quiz will not be graded, and you cannot retake the quiz. Once you
press submit, your quiz will be graded, and it cannot be reopened. Your quiz score will display
immediately, and you can review your quiz the next day. Any questions regarding the grade you
received on a quiz (as posted in Canvas) must be emailed to the instructor within one day of the due
date for the quiz.

Excused absences. Excused absences from quizzes are at the discretion of the instructor. As with
exams, events such as weddings, family vacations and reunions, cruises, conventions, student
competitions, student organization events, job interviews and club sports are not considered excused
absences from a quiz. If you are medically unable to take a quiz on the assigned date, you must email
documentation in the form of a doctor’s note to the instructor within two days of the quiz date. No
make-up quizzes will be allowed after April 19. An excused absence for a quiz does NOT apply to the
graded homework assignments that are due on the quiz date.

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HOMEWORK

The graded homework assignments are completed in Connect. You are required to complete these
assignments on your own. There are three types of assignments for each chapter of the textbook, as
follows:
 SmartBook – Helps ensure that you have a baseline knowledge of the topics in the chapter by
highlighting and testing your understanding of the key concepts.
 Comprehensive problem – Includes 15 questions related to a single dataset. The questions cover
most of the learning objectives in the chapter.
 Exercises – Provide practice in answering numerical questions and include guided example videos
which provide step-by-step explanations for how to solve the problem. Click on the “Hint” button
to watch the video.

In addition to the graded homework, some ungraded study materials are also assigned in Connect for
students who want additional help, as follows:
 Supplemental exercises – Provide practice in answering numerical questions and include guided
example videos. Listings are posted on the course website, by chapter.
 Concept overview videos – The Media Bank in Connect includes a library of videos which explain
key concepts. Listings are posted on the course website, by chapter.

Due dates. For simplicity, the homework assignments for all the chapters related to an exam will open
at the same time and the homework for a specific chapter is due on the same day as the quiz date for
that chapter, as follows:
Start date for Due date for a
Module Chapters all chapters specific chapter Exam date
Exam 1 1 to 5 Jan 8, Mon Same as quiz date Feb 13, Tue
Exam 2 6 to 10 Feb 14, Wed Same as quiz date Mar 25, Mon
Exam 3 11 to 14 Mar 26, Tue Same as quiz date Apr 22, Mon
For example, as indicated in the course schedule, the Chapter 1 quiz is on Jan 17. You must take the
quiz on that date. However, you have ten days (Jan 8 to 17) to complete the graded homework
assignments for Chapter 1.

Procedures. You are allowed three attempts on each comprehensive problem and set of exercises, and
on each attempt, you may revise your previous attempts. In addition, during each attempt to answer a
specific question, you may use the Connect “check my work” function up to three times. Thus, you are
effectively allowed up to nine opportunities to arrive at the correct answer for each question.

Your official score for each Connect assignment is the grade recorded in the Canvas gradebook, and the
Canvas score should reflect your highest score on your Connect homework. Any questions regarding
the grade you received on a homework assignment (as posted in Canvas) must be emailed to the
instructor within one day of the due date for the homework.

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Excused absences. Each graded homework assignment is open and available for at least one week and
in most cases for two or more weeks. This provides students considerable flexibility in terms of when
to complete an assignment. THERE ARE NO EXTENSIONS ALLOWED FOR THESE ASSIGNMENTS, SO
PLEASE DO NOT ASK. Consequently, you should plan to complete the assignments in advance of the
due date. If you wait until the last minute and an unexpected personal issue or technical problem
arises, that is your responsibility.

If the Connect system is unavailable (system failure) for over 24 hours, the due date will be extended
for all students. Due dates are not adjusted for university-approved absences, such as religious
holidays, unless the event prevents a student from completing the assignment during the entire time
that the assignment is available to complete.

EXCEL ASSIGNMENTS

The Excel assignments provide practice in using Excel to analyze accounting data. You are required to
complete the Excel assignments on your own.

Due dates. As with the other graded homework, all the Excel assignments related to an exam will open
at the same time and the assignments for a specific chapter are due on the same day as the quiz date
for that chapter. The due dates are summarized in the course schedule.

Procedures. The Excel assignments are completed in Connect and students are responsible for
uploading their Excel files within Connect. If you have technical difficulties uploading a file, contact
McGraw-Hill technical support. Also, be sure that your worksheet is complete and accurate before you
upload it in Connect. Do NOT email an Excel file to the instructor as it will not be hand graded.

Each Excel chapter assignment includes two parts which are separately graded. In part one, you will
download an Excel form worksheet and then use that form to create your own worksheet version of an
Applying Excel problem by entering the correct formula in each cell. To get credit for part one, you
must upload your completed worksheet to the Connect website. In part two, you will use the Excel
worksheet you created in part one to answer questions regarding the effects of changes in business
conditions. Most assignments also include an Excel simulation (no points) which is designed to assist
students who have little experience with Excel.

The Excel Charts assignment also requires you to answer questions within Connect as well as upload
the worksheet containing the charts you created to answer the questions. Explanations for how to
create the requisite charts will be posted on the Canvas website.

Any questions regarding the grade you received on an Excel assignment (as posted in Canvas) must be
emailed to the instructor within one day of the due date for the assignment.

Excused absences. Each Excel assignment is open and available for two or more weeks. This provides
students considerable flexibility in terms of when to complete the assignment. The same excused
absence policy that applies to the graded homework (see Homework section above) also applies to the
Excel assignments.

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GETTING ASSISTANCE AND STAYING IN TOUCH

Office hours. Please see the instructor during office hours if you have any questions or concerns
regarding the course. The student assistants also hold office hours. For information about days and
times, see Connect with Us on the course website.

Announcements. Any change in the course schedule or procedures as well as any corrections or
revisions to the course materials will be posted on the Announcements section of the course website.
You are responsible for all posted announcements.

Emails. In most cases, you can expect a response to your email within 1 to 2 days. If your concern
applies to most of the class, an announcement will be posted on the course website.

FINAL CAVEAT

This syllabus represents the instructor’s current plans. As the semester unfolds, these plans may need
to change. Such changes are not unusual and should be expected. Any changes to the course schedule,
procedures or materials will be posted on the Announcements page on the course website. You are
responsible for all posted announcements.

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UNIVERSITY POLICIES
UF Student Honor Code. Students are required to know and comply with the university’s policy on academic honesty.
Academic dishonesty will not be tolerated. UF students are bound by The Honor Pledge which states, “We, the members of
the University of Florida community, pledge to hold ourselves and our peers to the highest standards of honor and integrity
by abiding by the Student Honor Code. On all work submitted for credit by Students at the University of Florida, the
following pledge is either required or implied: ‘On my honor, I have neither given nor received unauthorized aid in doing
this assignment.’” The UF Student Honor Code (sccr.dso.ufl.edu/process/student-conduct-code/) specifies behaviors that
are in violation of this code and the possible sanctions.
Students with disabilities. Students requesting accommodations for disabilities must contact the Disability Resource Center
(disability.ufl.edu/students/get-started/). To receive accommodations on an exam, an accommodation letter issued by the
DRC must be emailed to the instructor at least one week prior to the exam date.
Course evaluations. Students are expected to provide professional and respectful feedback on the quality of instruction in
this course by completing course evaluations online via GatorEvals (for guidance, see gatorevals.aa.ufl.edu/students/). You
will be notified when the evaluation period opens, and you can complete the evaluations at ufl.bluera.com/ufl/. Summaries
of evaluation results are available at gatorevals.aa.ufl.edu/public-results/.
U Matter, We Care. If you or someone you know is in distress, please contact umatter@ufl.edu, 352-392-1575, or visit
umatter.ufl.edu to refer or report a concern and a team member will reach out to the student in distress.
Assessments. UF requires that any assessment equivalent to 15 percent or more of a student’s final course grade must be
proctored. This policy protects both the value of your academic degree and your own time and effort in becoming a
successful WCBA student. Please expect all assessments to be proctored and all assignments to utilize plagiarism software.
For online proctored exams, you must have a working webcam and computer, Google Chrome including the extension for
Honorlock, and a private workspace. The WCBA is strongly committed to academic integrity and will rigorously enforce
violations of the UF Honor Code and/or additional WCBA academic integrity policies.
Audio and video recordings. Our class sessions may be audio visually recorded for students in the class to refer back and
for enrolled students who are unable to attend live. Students who participate with their camera engaged or utilize a profile
image are agreeing to have their video or image recorded. If you are unwilling to consent to have your profile or video
image recorded, be sure to keep your camera off and do not use a profile image. Likewise, students who un-mute during
class and participate orally are agreeing to have their voices recorded. If you are not willing to consent to have your voice
recorded during class, you will need to keep your mute button activated and communicate exclusively using the “chat”
feature, which allows students to type questions and comments live. The chat will not be recorded or shared. As in all
courses, unauthorized recording and unauthorized sharing of recorded materials is prohibited.
Use of recordings. Students are allowed to record video or audio of class lectures. However, the purposes for which these
recordings may be used are strictly controlled. The only allowable purposes are (1) for personal educational use, (2) in
connection with a complaint to the university, or (3) as evidence in, or in preparation for, a criminal or civil proceeding. All
other purposes are prohibited. Students may not publish recorded lectures without the written consent of the instructor.
A “class lecture” is an educational presentation intended to inform or teach enrolled students about a particular subject,
including any instructor-led discussions that form part of the presentation, and delivered by any instructor hired or
appointed by the University, or by a guest instructor, as part of a University of Florida course. A class lecture does not
include lab sessions, student presentations, clinical presentations such as patient history, academic exercises involving
solely student participation, assessments (quizzes, tests, exams), field trips, private conversations between students in the
class or between a student and the faculty or lecturer during a class session.
Publication without permission of the instructor is prohibited. To “publish” means to share, transmit, circulate, distribute,
or provide access to a recording, regardless of format or medium, to another person (or persons), including but not limited
to another student within the same class section. Additionally, a recording, or transcript of a recording, is considered
published if it is posted on or uploaded to, in whole or in part, any media platform, including but not limited to social media,
book, magazine, newspaper, leaflet, or third party note/tutoring services. A student who publishes a recording without
written consent may be subject to a civil cause of action instituted by a person injured by the publication and/or discipline
under UF Regulation 4.040 Student Honor Code and Student Conduct Code.

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COURSE CONTENT

Topic Chapter Examples of key concepts

 Product versus period costs

Cost
1. Cost Classification  Fixed versus variable costs
Classification
 Direct versus indirect costs

 Method for computing product costs

2-3. Job Costing  Allocating overhead costs to jobs
Product  Computing inventory and cost of goods sold
Costing
4. Activity-Based Costing  More accurate allocations of indirect costs to products
5. Process Costing  Product costing for mass production of homogeneous units

 Contribution margin income statement

6. Cost-Volume-Profit Analysis
7. Variable Costing
 Profit planning and breakeven points
 Margin of safety
 Operating leverage
 Method for computing incremental production costs

 Segmented contribution margin income statement

Decision 7. Segment Reporting
Making  Traceable versus common fixed costs, segment margin

 Relevant versus irrelevant costs

 Sell or process further decisions
 Accept or reject special order decisions
11. Differential Analysis
 Drop or add segment decisions
 Make or buy (outsourcing) decisions
 Product mix decisions when resources are limited

 Working capital budgets—inventory, receivables, payables

8. Operational Budgeting
Planning
12. Capital Budgeting
13. Cash Flows from Operations
 Budgeted financial statements
 NPV, IRR, payback period, simple rate of return
 Using accounting data to compute operating cash flows

 Revenue and spending variances

 Standard cost accounting system
9. Variance Analysis
 Price and quantity variances for material and labor costs
 Variances for fixed and variable overhead costs

Performance 10. Performance Measurement  DuPont model: ROI, margin, turnover, and residual income
Evaluation of Segments  Responsibility centers: Cost, revenue, profit, investment
 Working capital management ratios
14. Financial Statement  Debt management ratios
Analysis  Profitability ratios
 Market performance ratios

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COURSE SCHEDULE
Date Chapters, Live Class Sessions, Exams HWK Quiz Excel

Jan 8 Mon Syllabus, Overview of Managerial Accounting (pp. 13-15)

Jan 10 Wed Ch 1. Cost Classification
Jan 15 Mon No class, UF holiday
Jan 17 Wed Ch 1, cont. Ch 1 Ch 1
Jan 22 Mon Ch 2. Job Costing, Unit Product Costs Ch 2 Ch 2
Jan 24 Wed Ch 3. Job Costing, Inventory and COGS (skip appx.)
Jan 29 Mon Ch 3, cont. Ch 3 Ch 3
Jan 31 Wed Ch 4. Activity-Based Costing Ch 4 Ch 4 Ch 4
Feb 5 Mon Ch 5. Process Costing (skip appx.)
Feb 7 Wed Ch 5, cont. Ch 5 Ch 5 Ch 5
Feb 12 Mon Catch-up and exam review
Feb 13 Tue Exam 1. Chapters 1 to 5 (no class on Wed, Feb 14)

Feb 19 Mon Ch 6. Cost-Volume-Profit Analysis (skip appx.)

Feb 21 Wed Ch 6, cont. Ch 6 Ch 6
Feb 26 Mon Ch 7. Variable Costing and Segment Reporting
Feb 28 Wed Ch 8. Operational Budgeting Ch 7 Ch 7 Ch 7
Mar 4 Mon Ch 9. Variance Analysis (including appx.) Ch 8 Ch 8 Ch 8
Mar 6 Wed Ch 9, cont. Ch 9 Ch 9
Mar 11 & 13 Spring Break
Mar 18 Mon Ch 10. Performance Measurement of Segments (pp. 191-195)
Mar 20 Wed Catch-up and exam review Ch 10 Ch 10
Mar 25 Mon Exam 2. Chapters 6 to 10 (no class)
Mar 27 Wed Ch 11. Differential Analysis
Apr 1 Mon Ch 11, cont. Ch 11 Ch 11
Apr 3 Wed Ch 12. Capital Budgeting (including appx.)
Apr 8 Mon Ch 12, cont. Ch 12 Ch 12
Apr 10 Wed Ch 13. Cash Flows from Operations (including appx)
Apr 15 Mon Ch 13, cont. Ch 13 Ch 13
Apr 17 Wed Ch 14. Financial Statement Analysis Ch 14 Ch 14 Charts
Apr 22 Mon Exam 3. Chapters 11 to 14 (no class)

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