library open hours

Regular Fall and Spring Semester Hours

Day	Library Hours
Monday - Thursday	7:00 AM - 12:00 AM
Friday	7:00 AM - 7:00 PM
Saturday	11:00 AM - 7:00 PM
Sunday	11:00 AM - 12:00 AM

Summer hours

Mon  - Thurs 7 am – 10 pm

Fri 7 am – 6 pm

Sat & Sun 10 am – 6 pm

Samuel C. Sachs Branch Hours

Monday-Thursday
9:00 a.m. - 9:00 p.m.

Friday and Saturday
9:00 a.m. - 5:00 p.m.

MU 2016-2017 academic calendar

Fall 2016
August 2016
Wed	24	President’s Convocation for Faculty and Staff - Auditorium
Thu	25	Residence Halls Open - New Students New Student Orientation Begins
Sat	27	Residence Halls Open - Returning Students
Mon	29	Full Semester, 1st 8-Week & Alternate A Week Courses Begin
September
Fri	2	Add/Drop period ends at 5:00pm for Full Semester & 1st 8-Week courses Alternate A Week Courses Begin
Mon	5	University Holiday, Labor Day - No Classes
Tues	6	Alternate B Week Courses Begin
Fri	9	Add/Drop period ends at 5:00pm for Alternate B Week Courses Alternating Weekend Courses Begin
Thu	15	Last Day to Apply for Graduation - December Degree Completion
Fri	16	Add/Drop period ends at 5:00 for Alternating Weekend Courses
Tue	TBA	Maryville Reaches Out Day - Day Classes Before 4:00pm Cancelled
October
Fri	7	Last Day to Withdraw - 1st 8-Week Courses Last Day for Pass/No Pass Grading, 1st 8-Week Undergraduate Courses
Sat	15	Books & Supplies Orders due for Spring 2017
Fri	21	1st 8-Week Courses End
Mon	24	2nd 8-Week Courses Begin
Thu	27	Mid-term Deficiency Grades Due for Day and Alternating Weekend Courses Final grades Due for 1st 8-Week Courses
Fri	28	Add/Drop period ends at 5:00pm for 2nd 8-Week Courses
November
Mon-Thu	7 - 10	Spring 2017 Registration Begins
Fri	11	Last Day to Withdraw - Full Semester Courses Last Day for Pass/No Pass Grading, Full Semester Undergraduate Courses
Tue	15	Last Day to Apply for Graduation - May Degree Completion
Mon-Sun	21 - 27	Thanksgiving Holiday - No Full Semester Classes (Day Only)
Thurs-Sun	24 - 27	University Holiday, Thanksgiving - No Classes University Offices Closed Wed-Sun,  Nov. 23-27
Mon	28	Last Day to Withdraw - 2nd 8 Week Courses Last Day for Pass/No Pass Grading, 2nd 8 Week Undergraduate Courses
December
Fri	9	Alternate A Week Courses End
Sun	11	Alternating Weekend Courses End
Thu	15	Final Grades Due for Courses Ending by Dec. 11th
Fri	16	Full Semester, 2nd 8 Week & Alternate B Week Courses End
Thu	22	Final Grades due for Courses Ending between Dec 12th - 18th
Fall 2016 Alternating Weekend: 9/9, 9/23, 10/7, 10/21, 11/4, 11/18, 12/2*, 12/9*
* These session dates are consecutive.
Spring 2017
January 2017
Sat	14	Residence Halls Open
Mon	16	University Holiday, Dr. Martin Luther King Jr. Holiday
Tue	17	Full Semester, 1st 8-Week & Alternate A Week Courses Begin
Fri	20	Add/Drop period ends at 5:00pm for Full Semester, 1st 8-Week & Alternate A Week Courses Alternating Weekend Courses Begin
Mon	23	Alternate B Week Courses Begin
Fri	27	Add/Drop period ends at 5:00pm for Weekend & Alternate B Week Courses
Februrary
Wed	15	Books & Supplies Orders due for Summer 2017
Fri	17	Last Day to Withdraw - 1st 8-Week Courses Last Day for Pass/No Pass Grading, 1st 8-Week Undergraduate Courses
Mon	27	Summer 2017 Registration Begins
March
Fri	10	1st 8-Week Courses End
Mon	13	2nd 8-Week Courses Begin
Mon-Fri	13-17	Spring Break - No Undergraduate Day Classes or Graduate Full 16 week classes
Wed	15	Books & Supplies Orders due for Fall 2017
Thu	16	Mid-term Deficiency Grades Due for Day and Alternating Weekend Courses Final grades Due for 1st 8-Week Courses
Fri	17	Add/Drop period ends at 5:00pm for 2nd 8-Week Courses
Mon-Thu	27 - 30	Fall 2017 Registration Begins
Fri	31	Last Day to Withdraw - Full Semester Courses Last Day for Pass/No Pass Grading, Full Semester Undergraduate Courses
April
Fri	14	Last Day to Withdraw - 2nd 8 Week Courses Last Day for Pass/No Pass Grading, 2nd 8 Week Undergraduate Courses
Fri - Sun	14-16	University Holiday, Easter - No Classes
Sun	23	Alternating Weekend Courses End
Fri	28	Alternate A Week Courses End
May
Thu	4	Final Grades Due for Courses Ending by Apr 30th
Fri	5	Full Semester, 2nd 8-Week & Alternate B Week Courses End
Sat	6	Commencement Ceremony
Thu	11	Final Grades due for Courses Ending between May 1st - 7th
Spring 2017 Alternating Weekend: 1/20*, 1/27*, 2/10, 2/24, 3/10, 3/24, 4/7, 4/21
* These session dates are consecutive.
Summer 2017
May 2017
Mon	8	Full Semester, 1st 8 Week & Alternate A Week Courses Begin
Fri	12	Add/Drop period ends at 5:00pm for Full Semester & 1st 8 Week Courses Alternating Weekend Courses Begin
Mon	15	Last Day to Apply for Graduation - August Degree Completion
Mon	29	University Holiday, Memmorial Day - No Classes
June
Mon	5	Undergraduate Day Courses Begin
Thu	8	Final Grades Due for Courses Ending by Jun. 4th
Fri	16	Last Day to Withdraw - 1st 8-Week Courses Last Day for Pass/No Pass Grading, 1st 8-Week Undergraduate Courses
Thu	29	Mid-term Deficiency Grades Due for Alternating Weekend Courses
Fri	30	1st 8-Week Courses End
July
Mon	3	2nd 8-Week Courses Begin
Tue	4	University Holiday, Independence Day - No Classes
Thu	6	Final grades Due for 1st 8-Week & All Courses Ending by July 2nd
Fri	7	Add/Drop period ends at 5:00pm for 2nd 8-Week Courses
Fri	28	Last Day to Withdraw - Full Semester Courses Last Day for Pass/No Pass Grading, Full Semester Undergraduate Courses
August
Thu	10	Final Grades Due for Courses Ending by Aug. 6th
Fri	11	Last Day to Withdraw - 2nd 8-Week Courses Last Day for Pass/No Pass Grading, 2nd 8-Week Undergraduate Courses
Sun	13	Alternating Weekend Courses End
Thu	17	Final Grades Due for courses Ending by Aug. 14th
Fri	25	Full Semester & 2nd 8-Week Courses End
Thu	31	Final Grades Due for Classes Ending by Aug. 27th
Summer 2017 Alternating Weekend: 5/12*, 5/19*, 6/2, 6/16, 7/7, 7/21, 8/4*, 8/11*
* These session dates are consecutive.

Read, read, and read

Read the books carefully
Watch the videos actively
Do the excises efficiently

back to cpa review

It's been for a while without study, now it's time to beat it.
keep in mind
If it's important, you will find a way... if not, you will find an excuse. LET 2016 be the year!!!!

屠呦呦获得诺贝尔奖

Tu Youyou  won this year's Nobel Prizes
for her discoveries concerning a novel therapy against Malaria

http://www.nytimes.com/2015/10/06/science/william-c-campbell-satoshi-omura-youyou-tu-nobel-prize-physiology-medicine.html?_r=0

做学问当如屠呦呦
《詩經・小雅・鹿鳴》：「呦呦鹿鳴，食野之萍」，「呦（音同優）呦」就是鹿鳴的聲音。

26 U.S. Code § 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

https://www.law.cornell.edu/uscode/text/26/6695

(a) Failure to furnish copy to taxpayer

Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with section 6107(a) with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.

(b) Failure to sign return

Any person who is a tax return preparer with respect to any return or claim for refund, who is required by regulations prescribed by the Secretary to sign such return or claim, and who fails to comply with such regulations with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.

(c) Failure to furnish identifying number

Any person who is a tax return preparer with respect to any return or claim for refund and who fails to comply with section 6109(a)(4) with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year shall not exceed $25,000.

(d) Failure to retain copy or list

Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with section 6107(b) with respect to such return or claim shall pay a penalty of $50 for each such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to any return period shall not exceed $25,000.

(e) Failure to file correct information returns

Any person required to make a return under section 6060 who fails to comply with the requirements of such section shall pay a penalty of $50 for—

(1)each failure to file a return as required under such section, and

(2)each failure to set forth an item in the return as required under section,

unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to any return period shall not exceed $25,000.

(f) Negotiation of check

Any person who is a tax return preparer who endorses or otherwise negotiates (directly or through an agent) any check made in respect of the taxes imposed by this title which is issued to a taxpayer (other than the tax return preparer) shall pay a penalty of $500 with respect to each such check. The preceding sentence shall not apply with respect to the deposit by a bank (within the meaning of section 581) of the full amount of the check in the taxpayer’s account in such bank for the benefit of the taxpayer.

(g) Failure to be diligent in determining eligibility for earned income credit

Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with due diligence requirements imposed by the Secretary by regulations with respect to determining eligibility for, or the amount of, the credit allowable by section 32 shall pay a penalty of $500 for each such failure.

Job interview

Had an interview last Wednesday, still waiting for the result.
If no update till tomorrow, I will call them to ask the decision
If I failed on this job interview, I will go back and review my CPA examination
That's the only correct thing I better to do

Encumbrance

In accounting, an encumbrance is a transaction that occurs when someone needs to put money away (to hold it) for a specific purpose. In municipal accounting, an encumbrance is created when a Purchase Order is issued to buy goods or services. The money has not yet been spent, but is "earmarked" for that purchase and no one else can use it.

In real life, if you put money into an envelope to hold it to pay a bill, you have encumbered that money. You probably don’t use budget codes, but if you have an envelope in your dresser drawer marked “ELECTRIC BILL”, the money you stash away for the next bill is your encumbrance. How much should be encumbered? How much do you THINK your bill is going to be? That’s the encumbrance.

In accounting, encumbrances are the recognition of commitments that will subsequently become expenditures when goods and services are received. Encumbrances are posted for documents such as purchase estimates, purchase orders, and contracts

Encumbrances help manage available appropriation, allotment, and budget balances more effectively. When an encumbrance is posted to an agency's financial records, the amount of money available for spending by the agency is reduced by the amount of the encumbrance. By recording the estimated cost of purchase orders and contracts as encumbrances, managers are aware of the future impact of previous financial decisions.