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Lesson 1: Introduction to Financial Statements

Lesson 1 Activities

Lesson 1 Zoom Session—Financial Statements

These live sessions are not required but are intended as supplemental learning experiences that delve deeper into each lesson. If you choose not to attend a live session, you should watch the recording at your convenience.

All synchronous sessions will be recorded for later viewing. To view recordings, select Media Gallery in the navigation menu.

To join the synchronous session, select Zoom in the course navigation window, and select "Join" for this session. Details and support are available in the Zoom Video Conferencing module.

Lesson 1 Discussion: Introduction (Single post due Sunday by 11:59 p.m. (ET)

Assignment AI Policy Select for Details       
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No AI Use

AI Use Guidance

You may not use AI in this assignment.  You may not use any GenAI assistance to complete any part of this assignment.

See Key to AI Use for more information.

Please use this discussion board to introduce yourself to the class. Since this course is entirely online, it is a nice area to get to know your classmates or team project members.

For your initial post, do the following:

  • Provide a brief summary of details you feel comfortable sharing, such as where you live, where you work, job role, and so on.
  • MBA programs often require one or more Accounting courses. How do you see fundamental accounting knowledge benefitting your career goals?
  • Please offer an additional interesting fact. Examples of this are “I speak five languages" or "I have 15 first cousins” or why you decided to return to school.

You may respond to another student’s post if you wish, although for this discussion it is not required.

Note: For some discussions in this course, there are two posts required. If there are two posts, the initial post is due by Thursday, 11:59 p.m. (ET) of the lesson week, and it is your thoughts based on the discussion prompt. The second post is due by the end of the lesson week (Sunday, 11:59 p.m. ET), and it is a reply to at least one other student’s post. A quirk within Canvas only allows the listing of one due date and the Sunday date is shown, so please make note of the earlier (Thursday) requirement for future discussions.

Posts should be 100–250 words in length. If you use any outside source for your posts, please include citations. Please see the rubric for the grading breakdown and the Syllabus for instructions about late posts.

Key to AI Use

Icons related to the use of generative artificial intelligence (GenAI) technologies, such as ChatGPT and Copilot, are used in the course. If GenAI is allowed in the course, each assignment should have an AI policy that will indicate how you may use GenAI, along with guidance on usage, ethics, and how to cite your use. Ask your course instructor or TA if you have questions.

Where to Find the Assignment AI Policy

First, look for the Assignment AI Policy at the top of your assignment and select the box to show the details. Select the box again to hide the details. Your assignment will have one of the following AI policies and should include details like which types of GenAI you may use, the purposes you may use them for, citation requirements, and other details. The following represent examples of AI Assignment Policies and details.

Assignment AI Policy Select for Details       
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Limited AI Use

  • AI Use Guidance

    You may use minimal GenAI assistance for the following purpose:

    AI use permitted for intra-sentence text edits (e.g., spellcheck, grammar). to check spelling and grammar

  • Citations

    Acknowledge the type of GenAI used.

  • Ethical AI Use Reminder

    Across all levels of GenAI use, you should consider ethical implications, which includes using a safe, secure, humane, transparent, and environmentally friendly approach to GenAI.

See Key to AI Use for more information.

Assignment AI Policy

Your assignment will have one of the following GenAI assignment policies, along with details. If you don't find an AI Assignment Policy, assume that you cannot use GenAI. Ask your course instructor or TA if you have any questions.

No AI Use

No AI Use Example

You may not use AI in this assignment.  You may not use any GenAI assistance to complete any part of this assignment.

As your instructor, I am most interested in your thoughts and reflections from traveling and how you express the integration of course concepts into your travel experiences. For this reason, no GenAI use is permitted in the completion of this assignment.

Limited AI Use

Limited AI Use Example

You may use minimal GenAI assistance for the following purpose:

AI use permitted for intra-sentence text edits (e.g., spellcheck, grammar). to check spelling and grammar

  • Citations

    If you use GenAI tools for minimum assistance, add an acknowledgement statement that includes the type of GenAI used (e.g., I acknowledge that I have used [insert name of GenAI tool—Grammarly, Copilot] to edit my document for grammar and spelling.)

  • Ethical AI Use Reminder

    Across all levels of GenAI use, you should consider ethical implications, which include using a safe, secure, humane, transparent, and environmentally friendly approach to GenAI.

Moderate AI Use

Moderate AI Use Example

You may use GenAI for moderate assistance, including the following:

AI use permitted for generating ideas. idea generation and general brainstorming

AI use permitted for analyzing data. to assist with data analysis

AI use permitted for intra-sentence text edits (e.g., spellcheck, grammar). to check spelling and grammar

  • Citations

    Acknowledge the type of GenAI used. You may be asked to explain where and how GenAI was used in this assignment, as well as your contribution to the assignment.

  • Ethical AI Use Reminder

    Across all levels of GenAI use, you should consider ethical implications, which include using a safe, secure, humane, transparent, and environmentally friendly approach to GenAI.

Full AI Use

Full AI Use Example

You may make full use of GenAI, including the following:

AI use permitted for generating ideas. idea generation and general brainstorming

AI use permitted for analyzing data. to assist with data analysis

AI use permitted for intra-sentence text edits (e.g., spellcheck, grammar). to check spelling and grammar

AI use permitted for creating outlines. to outline a paper or assignment

AI use permitted to generate the first draft of a work product. to generate the initial work product or first draft

AI use permitted for rewriting, editing, polishing, or debugging purposes. to rewrite, edit, or polish

AI use permitted for generating images. to generate images

AI use permitted for generating audio. to generate audio

AI use permitted for generating video. to generate video

Specific AI assignment expectations and notes. This icon may be used alone or with other icons to provide specific GenAI usage guidelines for an assignment.

  • Citations

    Acknowledge the type of GenAI used. You may be asked to explain where and how GenAI was used in this assignment, as well as your contribution to the assignment.

  • Ethical AI Use Reminder

    Across all levels of GenAI use, you should consider ethical implications, which include using a safe, secure, humane, transparent, and environmentally friendly approach to GenAI.

Specific Assignment AI Expectations and Notes

Specific AI assignment expectations and notes. This icon may be used alone or with other icons to provide specific GenAI usage guidelines for an assignment. Always check individual assignment instructions.

Creative Commons BY (credit original creator) and SA (share alike) Modified from the AI Icon Project at Oregon State University. This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


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