id	sid	tid	token	lemma	pos
absel-3078	1	1	teaching	teach	VERB
absel-3078	1	2	financial	financial	ADJ
absel-3078	1	3	ratio	ratio	NOUN
absel-3078	1	4	analysis	analysis	NOUN
absel-3078	1	5	with	with	ADP
absel-3078	1	6	xbrl	xbrl	PROPN
absel-3078	1	7	and	and	CCONJ
absel-3078	1	8	excel	excel	PROPN
absel-3078	1	9	page	page	NOUN
absel-3078	1	10	116	116	NUM
absel-3078	1	11	developments	development	NOUN
absel-3078	1	12	in	in	ADP
absel-3078	1	13	business	business	NOUN
absel-3078	1	14	simulation	simulation	NOUN
absel-3078	1	15	and	and	CCONJ
absel-3078	1	16	experiential	experiential	ADJ
absel-3078	1	17	learning	learning	NOUN
absel-3078	1	18	,	,	PUNCT
absel-3078	1	19	volume	volume	NOUN
absel-3078	1	20	44	44	NUM
absel-3078	1	21	,	,	PUNCT
absel-3078	1	22	2017	2017	NUM
absel-3078	1	23	abstract	abstract	ADJ
absel-3078	1	24	both	both	CCONJ
absel-3078	1	25	professional	professional	ADJ
absel-3078	1	26	accountants	accountant	NOUN
absel-3078	1	27	and	and	CCONJ
absel-3078	1	28	accounting	accounting	NOUN
absel-3078	1	29	academics	academic	NOUN
absel-3078	1	30	are	be	AUX
absel-3078	1	31	interested	interested	ADJ
absel-3078	1	32	in	in	ADP
absel-3078	1	33	developing	develop	VERB
absel-3078	1	34	higher	high	ADJ
absel-3078	1	35	-	-	PUNCT
absel-3078	1	36	order	order	NOUN
absel-3078	1	37	skills	skill	NOUN
absel-3078	1	38	in	in	ADP
absel-3078	1	39	accounting	accounting	NOUN
absel-3078	1	40	graduates	graduate	NOUN
absel-3078	1	41	.	.	PUNCT
absel-3078	2	1	accounting	accounting	NOUN
absel-3078	2	2	graduates	graduate	NOUN
absel-3078	2	3	not	not	PART
absel-3078	2	4	only	only	ADV
absel-3078	2	5	need	need	VERB
absel-3078	2	6	to	to	PART
absel-3078	2	7	know	know	VERB
absel-3078	2	8	the	the	DET
absel-3078	2	9	dense	dense	ADJ
absel-3078	2	10	body	body	NOUN
absel-3078	2	11	of	of	ADP
absel-3078	2	12	detailed	detailed	ADJ
absel-3078	2	13	knowledge	knowledge	NOUN
absel-3078	2	14	required	require	VERB
absel-3078	2	15	to	to	PART
absel-3078	2	16	practice	practice	VERB
absel-3078	2	17	as	as	ADP
absel-3078	2	18	an	an	DET
absel-3078	2	19	accountant	accountant	NOUN
absel-3078	2	20	,	,	PUNCT
absel-3078	2	21	but	but	CCONJ
absel-3078	2	22	are	be	AUX
absel-3078	2	23	also	also	ADV
absel-3078	2	24	expected	expect	VERB
absel-3078	2	25	to	to	PART
absel-3078	2	26	have	have	VERB
absel-3078	2	27	critical	critical	ADJ
absel-3078	2	28	thinking	thinking	NOUN
absel-3078	2	29	,	,	PUNCT
absel-3078	2	30	problem	problem	NOUN
absel-3078	2	31	solving	solving	NOUN
absel-3078	2	32	and	and	CCONJ
absel-3078	2	33	other	other	ADJ
absel-3078	2	34	higher	high	ADJ
absel-3078	2	35	-	-	PUNCT
absel-3078	2	36	order	order	NOUN
absel-3078	2	37	analytical	analytical	ADJ
absel-3078	2	38	skills	skill	NOUN
absel-3078	2	39	.	.	PUNCT
absel-3078	3	1	experiential	experiential	ADJ
absel-3078	3	2	learning	learning	NOUN
absel-3078	3	3	curriculum	curriculum	NOUN
absel-3078	3	4	enables	enable	VERB
absel-3078	3	5	instructors	instructor	NOUN
absel-3078	3	6	to	to	PART
absel-3078	3	7	engage	engage	VERB
absel-3078	3	8	students	student	NOUN
absel-3078	3	9	and	and	CCONJ
absel-3078	3	10	develop	develop	VERB
absel-3078	3	11	these	these	DET
absel-3078	3	12	skills	skill	NOUN
absel-3078	3	13	by	by	ADP
absel-3078	3	14	using	use	VERB
absel-3078	3	15	rich	rich	ADJ
absel-3078	3	16	,	,	PUNCT
absel-3078	3	17	real	real	ADJ
absel-3078	3	18	-	-	PUNCT
absel-3078	3	19	world	world	NOUN
absel-3078	3	20	,	,	PUNCT
absel-3078	3	21	complex	complex	ADJ
absel-3078	3	22	scenarios	scenario	NOUN
absel-3078	3	23	.	.	PUNCT
absel-3078	4	1	this	this	DET
absel-3078	4	2	paper	paper	NOUN
absel-3078	4	3	presents	present	VERB
absel-3078	4	4	a	a	DET
absel-3078	4	5	curriculum	curriculum	NOUN
absel-3078	4	6	unit	unit	NOUN
absel-3078	4	7	designed	design	VERB
absel-3078	4	8	to	to	PART
absel-3078	4	9	be	be	AUX
absel-3078	4	10	delivered	deliver	VERB
absel-3078	4	11	to	to	ADP
absel-3078	4	12	accounting	accounting	NOUN
absel-3078	4	13	majors	major	NOUN
absel-3078	4	14	in	in	ADP
absel-3078	4	15	an	an	DET
absel-3078	4	16	undergraduate	undergraduate	ADJ
absel-3078	4	17	accounting	accounting	NOUN
absel-3078	4	18	information	information	NOUN
absel-3078	4	19	course	course	NOUN
absel-3078	4	20	.	.	PUNCT
absel-3078	5	1	in	in	ADP
absel-3078	5	2	this	this	DET
absel-3078	5	3	curriculum	curriculum	NOUN
absel-3078	5	4	unit	unit	NOUN
absel-3078	5	5	,	,	PUNCT
absel-3078	5	6	students	student	NOUN
absel-3078	5	7	use	use	VERB
absel-3078	5	8	xbrl	xbrl	PROPN
absel-3078	5	9	data	data	PROPN
absel-3078	5	10	and	and	CCONJ
absel-3078	5	11	google	google	PROPN
absel-3078	5	12	sheets	sheet	NOUN
absel-3078	5	13	to	to	PART
absel-3078	5	14	aggregate	aggregate	VERB
absel-3078	5	15	real	real	ADJ
absel-3078	5	16	-	-	PUNCT
absel-3078	5	17	time	time	NOUN
absel-3078	5	18	corporate	corporate	ADJ
absel-3078	5	19	financial	financial	ADJ
absel-3078	5	20	data	datum	NOUN
absel-3078	5	21	and	and	CCONJ
absel-3078	5	22	generate	generate	VERB
absel-3078	5	23	financial	financial	ADJ
absel-3078	5	24	ratios	ratio	NOUN
absel-3078	5	25	.	.	PUNCT
absel-3078	6	1	the	the	DET
absel-3078	6	2	ratios	ratio	NOUN
absel-3078	6	3	are	be	AUX
absel-3078	6	4	then	then	ADV
absel-3078	6	5	analyzed	analyze	VERB
absel-3078	6	6	to	to	PART
absel-3078	6	7	make	make	VERB
absel-3078	6	8	judgements	judgement	NOUN
absel-3078	6	9	regarding	regard	VERB
absel-3078	6	10	the	the	DET
absel-3078	6	11	financial	financial	ADJ
absel-3078	6	12	health	health	NOUN
absel-3078	6	13	of	of	ADP
absel-3078	6	14	the	the	DET
absel-3078	6	15	business	business	NOUN
absel-3078	6	16	organizations	organization	NOUN
absel-3078	6	17	.	.	PUNCT
absel-3078	7	1	introduction	introduction	NOUN
absel-3078	7	2	financial	financial	ADJ
absel-3078	7	3	ratio	ratio	NOUN
absel-3078	7	4	analysis	analysis	NOUN
absel-3078	7	5	is	be	AUX
absel-3078	7	6	a	a	DET
absel-3078	7	7	key	key	ADJ
absel-3078	7	8	tool	tool	NOUN
absel-3078	7	9	used	use	VERB
absel-3078	7	10	by	by	ADP
absel-3078	7	11	accounting	account	VERB
absel-3078	7	12	,	,	PUNCT
absel-3078	7	13	auditing	auditing	NOUN
absel-3078	7	14	,	,	PUNCT
absel-3078	7	15	and	and	CCONJ
absel-3078	7	16	finance	finance	NOUN
absel-3078	7	17	professionals	professional	NOUN
absel-3078	7	18	to	to	PART
absel-3078	7	19	assess	assess	VERB
absel-3078	7	20	the	the	DET
absel-3078	7	21	financial	financial	ADJ
absel-3078	7	22	health	health	NOUN
absel-3078	7	23	of	of	ADP
absel-3078	7	24	a	a	DET
absel-3078	7	25	business	business	NOUN
absel-3078	7	26	organization	organization	NOUN
absel-3078	7	27	,	,	PUNCT
absel-3078	7	28	the	the	DET
absel-3078	7	29	reasonableness	reasonableness	NOUN
absel-3078	7	30	of	of	ADP
absel-3078	7	31	reported	report	VERB
absel-3078	7	32	financial	financial	ADJ
absel-3078	7	33	results	result	NOUN
absel-3078	7	34	,	,	PUNCT
absel-3078	7	35	and	and	CCONJ
absel-3078	7	36	to	to	PART
absel-3078	7	37	predict	predict	VERB
absel-3078	7	38	future	future	ADJ
absel-3078	7	39	performance	performance	NOUN
absel-3078	7	40	.	.	PUNCT
absel-3078	8	1	analytical	analytical	ADJ
absel-3078	8	2	procedures	procedure	NOUN
absel-3078	8	3	,	,	PUNCT
absel-3078	8	4	including	include	VERB
absel-3078	8	5	ratio	ratio	NOUN
absel-3078	8	6	analysis	analysis	NOUN
absel-3078	8	7	,	,	PUNCT
absel-3078	8	8	are	be	AUX
absel-3078	8	9	recognized	recognize	VERB
absel-3078	8	10	as	as	ADP
absel-3078	8	11	an	an	DET
absel-3078	8	12	essential	essential	ADJ
absel-3078	8	13	component	component	NOUN
absel-3078	8	14	of	of	ADP
absel-3078	8	15	both	both	PRON
absel-3078	8	16	planning	plan	VERB
absel-3078	8	17	an	an	DET
absel-3078	8	18	audit	audit	NOUN
absel-3078	8	19	and	and	CCONJ
absel-3078	8	20	carrying	carry	VERB
absel-3078	8	21	out	out	ADP
absel-3078	8	22	substantive	substantive	ADJ
absel-3078	8	23	testing	testing	NOUN
absel-3078	8	24	and	and	CCONJ
absel-3078	8	25	au	au	ADP
absel-3078	8	26	section	section	NOUN
absel-3078	8	27	329.02	329.02	NUM
absel-3078	8	28	states	state	NOUN
absel-3078	8	29	,	,	PUNCT
absel-3078	8	30	“	"	PUNCT
absel-3078	8	31	a	a	DET
absel-3078	8	32	basic	basic	ADJ
absel-3078	8	33	premise	premise	NOUN
absel-3078	8	34	underlying	underlie	VERB
absel-3078	8	35	the	the	DET
absel-3078	8	36	application	application	NOUN
absel-3078	8	37	of	of	ADP
absel-3078	8	38	analytical	analytical	ADJ
absel-3078	8	39	procedures	procedure	NOUN
absel-3078	8	40	is	be	AUX
absel-3078	8	41	that	that	PRON
absel-3078	8	42	plausible	plausible	ADJ
absel-3078	8	43	relationships	relationship	NOUN
absel-3078	8	44	among	among	ADP
absel-3078	8	45	data	datum	NOUN
absel-3078	8	46	may	may	AUX
absel-3078	8	47	reasonably	reasonably	ADV
absel-3078	8	48	be	be	AUX
absel-3078	8	49	expected	expect	VERB
absel-3078	8	50	to	to	PART
absel-3078	8	51	exist	exist	VERB
absel-3078	8	52	and	and	CCONJ
absel-3078	8	53	continue	continue	VERB
absel-3078	8	54	in	in	ADP
absel-3078	8	55	the	the	DET
absel-3078	8	56	absence	absence	NOUN
absel-3078	8	57	of	of	ADP
absel-3078	8	58	known	know	VERB
absel-3078	8	59	conditions	condition	NOUN
absel-3078	8	60	to	to	ADP
absel-3078	8	61	the	the	DET
absel-3078	8	62	contrary	contrary	NOUN
absel-3078	8	63	.	.	PUNCT
absel-3078	8	64	”	"	PUNCT
absel-3078	9	1	knowledge	knowledge	NOUN
absel-3078	9	2	of	of	ADP
absel-3078	9	3	financial	financial	ADJ
absel-3078	9	4	statement	statement	NOUN
absel-3078	9	5	analysis	analysis	NOUN
absel-3078	9	6	using	use	VERB
absel-3078	9	7	ratios	ratio	NOUN
absel-3078	9	8	is	be	AUX
absel-3078	9	9	a	a	DET
absel-3078	9	10	component	component	NOUN
absel-3078	9	11	of	of	ADP
absel-3078	9	12	several	several	ADJ
absel-3078	9	13	professional	professional	ADJ
absel-3078	9	14	certifications	certification	NOUN
absel-3078	9	15	,	,	PUNCT
absel-3078	9	16	including	include	VERB
absel-3078	9	17	the	the	DET
absel-3078	9	18	cpa	cpa	PROPN
absel-3078	9	19	(	(	PUNCT
absel-3078	9	20	certified	certify	VERB
absel-3078	9	21	public	public	ADJ
absel-3078	9	22	accountant	accountant	NOUN
absel-3078	9	23	)	)	PUNCT
absel-3078	9	24	,	,	PUNCT
absel-3078	9	25	cma	cma	PROPN
absel-3078	9	26	(	(	PUNCT
absel-3078	9	27	certified	certified	ADJ
absel-3078	9	28	management	management	NOUN
absel-3078	9	29	accountant	accountant	NOUN
absel-3078	9	30	)	)	PUNCT
absel-3078	9	31	and	and	CCONJ
absel-3078	9	32	cfa	cfa	PROPN
absel-3078	9	33	(	(	PUNCT
absel-3078	9	34	certified	certify	VERB
absel-3078	9	35	financial	financial	ADJ
absel-3078	9	36	analyst	analyst	NOUN
absel-3078	9	37	)	)	PUNCT
absel-3078	9	38	certifications	certification	NOUN
absel-3078	9	39	.	.	PUNCT
absel-3078	10	1	in	in	ADP
absel-3078	10	2	undergraduate	undergraduate	ADJ
absel-3078	10	3	accounting	accounting	NOUN
absel-3078	10	4	programs	program	NOUN
absel-3078	10	5	,	,	PUNCT
absel-3078	10	6	the	the	DET
absel-3078	10	7	topic	topic	NOUN
absel-3078	10	8	of	of	ADP
absel-3078	10	9	financial	financial	ADJ
absel-3078	10	10	ratios	ratio	NOUN
absel-3078	10	11	is	be	AUX
absel-3078	10	12	often	often	ADV
absel-3078	10	13	not	not	PART
absel-3078	10	14	given	give	VERB
absel-3078	10	15	high	high	ADJ
absel-3078	10	16	priority	priority	NOUN
absel-3078	10	17	.	.	PUNCT
absel-3078	11	1	coverage	coverage	NOUN
absel-3078	11	2	is	be	AUX
absel-3078	11	3	typically	typically	ADV
absel-3078	11	4	fractured	fractured	ADJ
absel-3078	11	5	and	and	CCONJ
absel-3078	11	6	spread	spread	VERB
absel-3078	11	7	throughout	throughout	ADP
absel-3078	11	8	the	the	DET
absel-3078	11	9	required	require	VERB
absel-3078	11	10	financial	financial	ADJ
absel-3078	11	11	accounting	accounting	NOUN
absel-3078	11	12	courses	course	NOUN
absel-3078	11	13	as	as	ADP
absel-3078	11	14	an	an	DET
absel-3078	11	15	afterthought	afterthought	NOUN
absel-3078	11	16	.	.	PUNCT
absel-3078	12	1	many	many	ADJ
absel-3078	12	2	programs	program	NOUN
absel-3078	12	3	offer	offer	VERB
absel-3078	12	4	an	an	DET
absel-3078	12	5	elective	elective	ADJ
absel-3078	12	6	course	course	NOUN
absel-3078	12	7	in	in	ADP
absel-3078	12	8	financial	financial	ADJ
absel-3078	12	9	statement	statement	NOUN
absel-3078	12	10	analysis	analysis	NOUN
absel-3078	12	11	toward	toward	ADP
absel-3078	12	12	the	the	DET
absel-3078	12	13	end	end	NOUN
absel-3078	12	14	of	of	ADP
absel-3078	12	15	the	the	DET
absel-3078	12	16	required	require	VERB
absel-3078	12	17	sequence	sequence	NOUN
absel-3078	12	18	of	of	ADP
absel-3078	12	19	accounting	accounting	NOUN
absel-3078	12	20	courses	course	NOUN
absel-3078	12	21	,	,	PUNCT
absel-3078	12	22	which	which	PRON
absel-3078	12	23	is	be	AUX
absel-3078	12	24	the	the	DET
absel-3078	12	25	case	case	NOUN
absel-3078	12	26	in	in	ADP
absel-3078	12	27	the	the	DET
absel-3078	12	28	undergraduate	undergraduate	NOUN
absel-3078	12	29	accounting	accounting	NOUN
absel-3078	12	30	major	major	NOUN
absel-3078	12	31	at	at	ADP
absel-3078	12	32	the	the	DET
absel-3078	12	33	college	college	PROPN
absel-3078	12	34	of	of	ADP
absel-3078	12	35	business	business	PROPN
absel-3078	12	36	administration	administration	NOUN
absel-3078	12	37	of	of	ADP
absel-3078	12	38	the	the	DET
absel-3078	12	39	university	university	PROPN
absel-3078	12	40	of	of	ADP
absel-3078	12	41	pittsburgh	pittsburgh	PROPN
absel-3078	12	42	.	.	PUNCT
absel-3078	13	1	in	in	ADP
absel-3078	13	2	addition	addition	NOUN
absel-3078	13	3	,	,	PUNCT
absel-3078	13	4	students	student	NOUN
absel-3078	13	5	are	be	AUX
absel-3078	13	6	not	not	PART
absel-3078	13	7	required	require	VERB
absel-3078	13	8	to	to	PART
absel-3078	13	9	take	take	VERB
absel-3078	13	10	this	this	DET
absel-3078	13	11	course	course	NOUN
absel-3078	13	12	and	and	CCONJ
absel-3078	13	13	often	often	ADV
absel-3078	13	14	do	do	AUX
absel-3078	13	15	not	not	PART
absel-3078	13	16	take	take	VERB
absel-3078	13	17	it	it	PRON
absel-3078	13	18	.	.	PUNCT
absel-3078	14	1	publishers	publisher	NOUN
absel-3078	14	2	of	of	ADP
absel-3078	14	3	introductory	introductory	ADJ
absel-3078	14	4	financial	financial	ADJ
absel-3078	14	5	accounting	accounting	NOUN
absel-3078	14	6	textbooks	textbook	NOUN
absel-3078	14	7	generally	generally	ADV
absel-3078	14	8	have	have	VERB
absel-3078	14	9	two	two	NUM
absel-3078	14	10	approaches	approach	NOUN
absel-3078	14	11	to	to	ADP
absel-3078	14	12	the	the	DET
absel-3078	14	13	presentation	presentation	NOUN
absel-3078	14	14	of	of	ADP
absel-3078	14	15	financial	financial	ADJ
absel-3078	14	16	ratios	ratio	NOUN
absel-3078	14	17	.	.	PUNCT
absel-3078	15	1	in	in	ADP
absel-3078	15	2	the	the	DET
absel-3078	15	3	first	first	ADJ
absel-3078	15	4	approach	approach	NOUN
absel-3078	15	5	,	,	PUNCT
absel-3078	15	6	the	the	DET
absel-3078	15	7	ratios	ratio	NOUN
absel-3078	15	8	are	be	AUX
absel-3078	15	9	scattered	scatter	VERB
absel-3078	15	10	through	through	ADP
absel-3078	15	11	the	the	DET
absel-3078	15	12	text	text	NOUN
absel-3078	15	13	material	material	NOUN
absel-3078	15	14	and	and	CCONJ
absel-3078	15	15	are	be	AUX
absel-3078	15	16	introduced	introduce	VERB
absel-3078	15	17	in	in	ADP
absel-3078	15	18	chapters	chapter	NOUN
absel-3078	15	19	covering	cover	VERB
absel-3078	15	20	the	the	DET
absel-3078	15	21	related	relate	VERB
absel-3078	15	22	accounts	account	NOUN
absel-3078	15	23	.	.	PUNCT
absel-3078	16	1	this	this	PRON
absel-3078	16	2	means	mean	VERB
absel-3078	16	3	that	that	SCONJ
absel-3078	16	4	ratios	ratio	NOUN
absel-3078	16	5	may	may	AUX
absel-3078	16	6	not	not	PART
absel-3078	16	7	be	be	AUX
absel-3078	16	8	grouped	group	VERB
absel-3078	16	9	by	by	ADP
absel-3078	16	10	type	type	NOUN
absel-3078	16	11	or	or	CCONJ
absel-3078	16	12	purpose	purpose	NOUN
absel-3078	16	13	(	(	PUNCT
absel-3078	16	14	for	for	ADP
absel-3078	16	15	example	example	NOUN
absel-3078	16	16	,	,	PUNCT
absel-3078	16	17	liquidity	liquidity	NOUN
absel-3078	16	18	ratios	ratio	NOUN
absel-3078	16	19	versus	versus	ADP
absel-3078	16	20	profitability	profitability	NOUN
absel-3078	16	21	ratios	ratio	NOUN
absel-3078	16	22	)	)	PUNCT
absel-3078	16	23	but	but	CCONJ
absel-3078	16	24	are	be	AUX
absel-3078	16	25	included	include	VERB
absel-3078	16	26	simply	simply	ADV
absel-3078	16	27	because	because	SCONJ
absel-3078	16	28	the	the	DET
absel-3078	16	29	chapter	chapter	NOUN
absel-3078	16	30	in	in	ADP
absel-3078	16	31	which	which	PRON
absel-3078	16	32	these	these	DET
absel-3078	16	33	ratios	ratio	NOUN
absel-3078	16	34	are	be	AUX
absel-3078	16	35	presented	present	VERB
absel-3078	16	36	discuss	discuss	VERB
absel-3078	16	37	those	those	DET
absel-3078	16	38	accounts	account	NOUN
absel-3078	16	39	.	.	PUNCT
absel-3078	17	1	for	for	ADP
absel-3078	17	2	example	example	NOUN
absel-3078	17	3	,	,	PUNCT
absel-3078	17	4	financial	financial	ADJ
absel-3078	17	5	accounting	accounting	NOUN
absel-3078	17	6	fundamentals	fundamental	NOUN
absel-3078	17	7	(	(	PUNCT
absel-3078	17	8	wild	wild	ADJ
absel-3078	17	9	,	,	PUNCT
absel-3078	17	10	2016	2016	NUM
absel-3078	17	11	)	)	PUNCT
absel-3078	17	12	introduces	introduce	VERB
absel-3078	17	13	both	both	DET
absel-3078	17	14	net	net	ADJ
absel-3078	17	15	profit	profit	NOUN
absel-3078	17	16	margin	margin	NOUN
absel-3078	17	17	and	and	CCONJ
absel-3078	17	18	the	the	DET
absel-3078	17	19	current	current	ADJ
absel-3078	17	20	ratio	ratio	NOUN
absel-3078	17	21	at	at	ADP
absel-3078	17	22	the	the	DET
absel-3078	17	23	end	end	NOUN
absel-3078	17	24	of	of	ADP
absel-3078	17	25	the	the	DET
absel-3078	17	26	third	third	ADJ
absel-3078	17	27	chapter	chapter	NOUN
absel-3078	17	28	focusing	focus	VERB
absel-3078	17	29	on	on	ADP
absel-3078	17	30	adjusting	adjust	VERB
absel-3078	17	31	journal	journal	ADJ
absel-3078	17	32	entries	entry	NOUN
absel-3078	17	33	while	while	SCONJ
absel-3078	17	34	financial	financial	ADJ
absel-3078	17	35	accounting	accounting	NOUN
absel-3078	17	36	(	(	PUNCT
absel-3078	17	37	libby	libby	PROPN
absel-3078	17	38	et	et	PROPN
absel-3078	17	39	al	al	PROPN
absel-3078	17	40	.	.	PROPN
absel-3078	17	41	,	,	PUNCT
absel-3078	17	42	2017	2017	NUM
absel-3078	17	43	)	)	PUNCT
absel-3078	17	44	introduces	introduce	VERB
absel-3078	17	45	net	net	ADJ
absel-3078	17	46	profit	profit	NOUN
absel-3078	17	47	margin	margin	NOUN
absel-3078	17	48	in	in	ADP
absel-3078	17	49	the	the	DET
absel-3078	17	50	third	third	ADJ
absel-3078	17	51	chapter	chapter	NOUN
absel-3078	17	52	focused	focus	VERB
absel-3078	17	53	on	on	ADP
absel-3078	17	54	the	the	DET
absel-3078	17	55	income	income	NOUN
absel-3078	17	56	statement	statement	NOUN
absel-3078	17	57	,	,	PUNCT
absel-3078	17	58	and	and	CCONJ
absel-3078	17	59	the	the	DET
absel-3078	17	60	current	current	ADJ
absel-3078	17	61	ratio	ratio	NOUN
absel-3078	17	62	in	in	ADP
absel-3078	17	63	the	the	DET
absel-3078	17	64	second	second	ADJ
absel-3078	17	65	chapter	chapter	NOUN
absel-3078	17	66	focused	focus	VERB
absel-3078	17	67	on	on	ADP
absel-3078	17	68	the	the	DET
absel-3078	17	69	balance	balance	NOUN
absel-3078	17	70	sheet	sheet	NOUN
absel-3078	17	71	,	,	PUNCT
absel-3078	17	72	but	but	CCONJ
absel-3078	17	73	then	then	ADV
absel-3078	17	74	introduces	introduce	VERB
absel-3078	17	75	roa	roa	PROPN
absel-3078	17	76	(	(	PUNCT
absel-3078	17	77	return	return	VERB
absel-3078	17	78	on	on	ADP
absel-3078	17	79	assets	asset	NOUN
absel-3078	17	80	)	)	PUNCT
absel-3078	17	81	and	and	CCONJ
absel-3078	17	82	gross	gross	ADJ
absel-3078	17	83	profit	profit	NOUN
absel-3078	17	84	percentage	percentage	NOUN
absel-3078	17	85	in	in	ADP
absel-3078	17	86	the	the	DET
absel-3078	17	87	fifth	fifth	ADJ
absel-3078	17	88	chapter	chapter	NOUN
absel-3078	17	89	focused	focus	VERB
absel-3078	17	90	on	on	ADP
absel-3078	17	91	communicating	communicate	VERB
absel-3078	17	92	accounting	accounting	NOUN
absel-3078	17	93	information	information	NOUN
absel-3078	17	94	.	.	PUNCT
absel-3078	18	1	both	both	PRON
absel-3078	18	2	of	of	ADP
absel-3078	18	3	these	these	DET
absel-3078	18	4	introductory	introductory	ADJ
absel-3078	18	5	texts	text	NOUN
absel-3078	18	6	tie	tie	VERB
absel-3078	18	7	the	the	DET
absel-3078	18	8	fractured	fractured	ADJ
absel-3078	18	9	ratio	ratio	NOUN
absel-3078	18	10	presentations	presentation	NOUN
absel-3078	18	11	together	together	ADV
absel-3078	18	12	in	in	ADP
absel-3078	18	13	a	a	DET
absel-3078	18	14	later	later	ADJ
absel-3078	18	15	chapter	chapter	NOUN
absel-3078	18	16	on	on	ADP
absel-3078	18	17	financial	financial	ADJ
absel-3078	18	18	statement	statement	NOUN
absel-3078	18	19	analysis	analysis	NOUN
absel-3078	18	20	at	at	ADP
absel-3078	18	21	the	the	DET
absel-3078	18	22	end	end	NOUN
absel-3078	18	23	of	of	ADP
absel-3078	18	24	the	the	DET
absel-3078	18	25	book	book	NOUN
absel-3078	18	26	,	,	PUNCT
absel-3078	18	27	but	but	CCONJ
absel-3078	18	28	instructors	instructor	NOUN
absel-3078	18	29	rarely	rarely	ADV
absel-3078	18	30	have	have	VERB
absel-3078	18	31	time	time	NOUN
absel-3078	18	32	in	in	ADP
absel-3078	18	33	a	a	DET
absel-3078	18	34	typical	typical	ADJ
absel-3078	18	35	undergraduate	undergraduate	NOUN
absel-3078	18	36	semester	semester	NOUN
absel-3078	18	37	to	to	PART
absel-3078	18	38	cover	cover	VERB
absel-3078	18	39	that	that	DET
absel-3078	18	40	chapter	chapter	NOUN
absel-3078	18	41	material	material	NOUN
absel-3078	18	42	as	as	ADP
absel-3078	18	43	a	a	DET
absel-3078	18	44	unit	unit	NOUN
absel-3078	18	45	.	.	PUNCT
absel-3078	19	1	as	as	ADP
absel-3078	19	2	an	an	DET
absel-3078	19	3	alternative	alternative	NOUN
absel-3078	19	4	,	,	PUNCT
absel-3078	19	5	the	the	DET
absel-3078	19	6	second	second	ADJ
absel-3078	19	7	approach	approach	NOUN
absel-3078	19	8	is	be	AUX
absel-3078	19	9	to	to	PART
absel-3078	19	10	present	present	VERB
absel-3078	19	11	all	all	DET
absel-3078	19	12	ratios	ratio	NOUN
absel-3078	19	13	in	in	ADP
absel-3078	19	14	a	a	DET
absel-3078	19	15	cohesive	cohesive	ADJ
absel-3078	19	16	chapter	chapter	NOUN
absel-3078	19	17	toward	toward	ADP
absel-3078	19	18	the	the	DET
absel-3078	19	19	beginning	beginning	NOUN
absel-3078	19	20	of	of	ADP
absel-3078	19	21	the	the	DET
absel-3078	19	22	book	book	NOUN
absel-3078	19	23	,	,	PUNCT
absel-3078	19	24	such	such	ADJ
absel-3078	19	25	as	as	ADP
absel-3078	19	26	in	in	ADP
absel-3078	19	27	financial	financial	ADJ
absel-3078	19	28	accounting	accounting	NOUN
absel-3078	19	29	(	(	PUNCT
absel-3078	19	30	weil	weil	PROPN
absel-3078	19	31	et	et	PROPN
absel-3078	19	32	al	al	PROPN
absel-3078	19	33	.	.	PROPN
absel-3078	19	34	,	,	PUNCT
absel-3078	19	35	2014	2014	NUM
absel-3078	19	36	)	)	PUNCT
absel-3078	19	37	which	which	PRON
absel-3078	19	38	devotes	devote	VERB
absel-3078	19	39	chapter	chapter	NOUN
absel-3078	19	40	7	7	NUM
absel-3078	19	41	to	to	ADP
absel-3078	19	42	this	this	DET
absel-3078	19	43	topic	topic	NOUN
absel-3078	19	44	.	.	PUNCT
absel-3078	20	1	then	then	ADV
absel-3078	20	2	,	,	PUNCT
absel-3078	20	3	as	as	SCONJ
absel-3078	20	4	the	the	DET
absel-3078	20	5	text	text	NOUN
absel-3078	20	6	progresses	progress	VERB
absel-3078	20	7	,	,	PUNCT
absel-3078	20	8	the	the	DET
absel-3078	20	9	ratios	ratio	NOUN
absel-3078	20	10	are	be	AUX
absel-3078	20	11	used	use	VERB
absel-3078	20	12	in	in	ADP
absel-3078	20	13	applied	apply	VERB
absel-3078	20	14	cases	case	NOUN
absel-3078	20	15	and	and	CCONJ
absel-3078	20	16	discussion	discussion	NOUN
absel-3078	20	17	questions	question	NOUN
absel-3078	20	18	embedded	embed	VERB
absel-3078	20	19	in	in	ADP
absel-3078	20	20	the	the	DET
absel-3078	20	21	later	later	ADJ
absel-3078	20	22	chapters	chapter	NOUN
absel-3078	20	23	.	.	PUNCT
absel-3078	21	1	but	but	CCONJ
absel-3078	21	2	this	this	DET
absel-3078	21	3	early	early	ADJ
absel-3078	21	4	introduction	introduction	NOUN
absel-3078	21	5	of	of	ADP
absel-3078	21	6	ratios	ratio	NOUN
absel-3078	21	7	is	be	AUX
absel-3078	21	8	often	often	ADV
absel-3078	21	9	challenging	challenge	VERB
absel-3078	21	10	for	for	ADP
absel-3078	21	11	new	new	ADJ
absel-3078	21	12	undergraduate	undergraduate	ADJ
absel-3078	21	13	accounting	accounting	NOUN
absel-3078	21	14	students	student	NOUN
absel-3078	21	15	and	and	CCONJ
absel-3078	21	16	is	be	AUX
absel-3078	21	17	better	well	ADV
absel-3078	21	18	suited	suited	ADJ
absel-3078	21	19	to	to	ADP
absel-3078	21	20	a	a	DET
absel-3078	21	21	graduate	graduate	ADJ
absel-3078	21	22	level	level	NOUN
absel-3078	21	23	accounting	accounting	NOUN
absel-3078	21	24	course	course	NOUN
absel-3078	21	25	in	in	ADP
absel-3078	21	26	an	an	DET
absel-3078	21	27	mba	mba	NOUN
absel-3078	21	28	program	program	NOUN
absel-3078	21	29	.	.	PUNCT
absel-3078	22	1	the	the	DET
absel-3078	22	2	accounting	accounting	NOUN
absel-3078	22	3	education	education	NOUN
absel-3078	22	4	change	change	NOUN
absel-3078	22	5	commission	commission	NOUN
absel-3078	22	6	(	(	PUNCT
absel-3078	22	7	1990a	1990a	NOUN
absel-3078	22	8	,	,	PUNCT
absel-3078	22	9	1990b	1990b	NUM
absel-3078	22	10	)	)	PUNCT
absel-3078	22	11	,	,	PUNCT
absel-3078	22	12	albrecht	albrecht	NOUN
absel-3078	22	13	and	and	CCONJ
absel-3078	22	14	sack	sack	NOUN
absel-3078	22	15	(	(	PUNCT
absel-3078	22	16	2000	2000	NUM
absel-3078	22	17	)	)	PUNCT
absel-3078	22	18	and	and	CCONJ
absel-3078	22	19	the	the	DET
absel-3078	22	20	american	american	PROPN
absel-3078	22	21	institute	institute	PROPN
absel-3078	22	22	of	of	ADP
absel-3078	22	23	certified	certify	VERB
absel-3078	22	24	public	public	ADJ
absel-3078	22	25	accountants	accountant	NOUN
absel-3078	22	26	core	core	NOUN
absel-3078	22	27	competency	competency	NOUN
absel-3078	22	28	framework	framework	NOUN
absel-3078	22	29	(	(	PUNCT
absel-3078	22	30	1999	1999	NUM
absel-3078	22	31	)	)	PUNCT
absel-3078	22	32	all	all	PRON
absel-3078	22	33	stated	state	VERB
absel-3078	22	34	that	that	SCONJ
absel-3078	22	35	accounting	accounting	NOUN
absel-3078	22	36	graduates	graduate	NOUN
absel-3078	22	37	should	should	AUX
absel-3078	22	38	be	be	AUX
absel-3078	22	39	lifelong	lifelong	ADJ
absel-3078	22	40	learners	learner	NOUN
absel-3078	22	41	with	with	ADP
absel-3078	22	42	a	a	DET
absel-3078	22	43	skill	skill	NOUN
absel-3078	22	44	set	set	VERB
absel-3078	22	45	ranging	range	VERB
absel-3078	22	46	from	from	ADP
absel-3078	22	47	competency	competency	NOUN
absel-3078	22	48	in	in	ADP
absel-3078	22	49	discipline	discipline	NOUN
absel-3078	22	50	specific	specific	ADJ
absel-3078	22	51	accounting	accounting	NOUN
absel-3078	22	52	knowledge	knowledge	NOUN
absel-3078	22	53	to	to	ADP
absel-3078	22	54	higher	high	ADJ
absel-3078	22	55	-	-	PUNCT
absel-3078	22	56	order	order	NOUN
absel-3078	22	57	skills	skill	NOUN
absel-3078	22	58	of	of	ADP
absel-3078	22	59	critical	critical	ADJ
absel-3078	22	60	reasoning	reasoning	NOUN
absel-3078	22	61	and	and	CCONJ
absel-3078	22	62	problem	problem	NOUN
absel-3078	22	63	solving	solving	NOUN
absel-3078	22	64	.	.	PUNCT
absel-3078	23	1	the	the	DET
absel-3078	23	2	development	development	NOUN
absel-3078	23	3	of	of	ADP
absel-3078	23	4	course	course	NOUN
absel-3078	23	5	content	content	NOUN
absel-3078	23	6	which	which	PRON
absel-3078	23	7	enhances	enhance	VERB
absel-3078	23	8	higher	high	ADJ
absel-3078	23	9	-	-	PUNCT
absel-3078	23	10	order	order	NOUN
absel-3078	23	11	skills	skill	NOUN
absel-3078	23	12	generally	generally	ADV
absel-3078	23	13	involves	involve	VERB
absel-3078	23	14	increasing	increase	VERB
absel-3078	23	15	ambiguity	ambiguity	NOUN
absel-3078	23	16	,	,	PUNCT
absel-3078	23	17	complexity	complexity	NOUN
absel-3078	23	18	,	,	PUNCT
absel-3078	23	19	and	and	CCONJ
absel-3078	23	20	realism	realism	NOUN
absel-3078	23	21	in	in	ADP
absel-3078	23	22	assignments	assignment	NOUN
absel-3078	23	23	.	.	PUNCT
absel-3078	24	1	hamilton	hamilton	PROPN
absel-3078	24	2	and	and	CCONJ
absel-3078	24	3	klebba	klebba	PROPN
absel-3078	24	4	(	(	PUNCT
absel-3078	24	5	2011	2011	NUM
absel-3078	24	6	)	)	PUNCT
absel-3078	24	7	describe	describe	VERB
absel-3078	24	8	an	an	DET
absel-3078	24	9	approach	approach	NOUN
absel-3078	24	10	for	for	ADP
absel-3078	24	11	course	course	NOUN
absel-3078	24	12	design	design	NOUN
absel-3078	24	13	which	which	PRON
absel-3078	24	14	focuses	focus	VERB
absel-3078	24	15	on	on	ADP
absel-3078	24	16	these	these	DET
absel-3078	24	17	characteristics	characteristic	NOUN
absel-3078	24	18	and	and	CCONJ
absel-3078	24	19	they	they	PRON
absel-3078	24	20	argue	argue	VERB
absel-3078	24	21	that	that	SCONJ
absel-3078	24	22	experiential	experiential	ADJ
absel-3078	24	23	learning	learning	NOUN
absel-3078	24	24	represents	represent	VERB
absel-3078	24	25	a	a	DET
absel-3078	24	26	viable	viable	ADJ
absel-3078	24	27	way	way	NOUN
absel-3078	24	28	to	to	PART
absel-3078	24	29	improve	improve	VERB
absel-3078	24	30	critical	critical	ADJ
absel-3078	24	31	thinking	thinking	NOUN
absel-3078	24	32	skills	skill	NOUN
absel-3078	24	33	since	since	SCONJ
absel-3078	24	34	higher	high	ADJ
absel-3078	24	35	-	-	PUNCT
absel-3078	24	36	order	order	NOUN
absel-3078	24	37	thinking	thinking	NOUN
absel-3078	24	38	skills	skill	NOUN
absel-3078	24	39	are	be	AUX
absel-3078	24	40	enhanced	enhance	VERB
absel-3078	24	41	when	when	SCONJ
absel-3078	24	42	students	student	NOUN
absel-3078	24	43	are	be	AUX
absel-3078	24	44	asked	ask	VERB
absel-3078	24	45	to	to	PART
absel-3078	24	46	apply	apply	VERB
absel-3078	24	47	,	,	PUNCT
absel-3078	24	48	analyze	analyze	VERB
absel-3078	24	49	,	,	PUNCT
absel-3078	24	50	evaluate	evaluate	VERB
absel-3078	24	51	,	,	PUNCT
absel-3078	24	52	and	and	CCONJ
absel-3078	24	53	create	create	VERB
absel-3078	24	54	(	(	PUNCT
absel-3078	24	55	krathwohl	krathwohl	NOUN
absel-3078	24	56	,	,	PUNCT
absel-3078	24	57	2002	2002	NUM
absel-3078	24	58	)	)	PUNCT
absel-3078	24	59	.	.	PUNCT
absel-3078	25	1	analytical	analytical	ADJ
absel-3078	25	2	procedures	procedure	NOUN
absel-3078	25	3	are	be	AUX
absel-3078	25	4	of	of	ADP
absel-3078	25	5	increasing	increase	VERB
absel-3078	25	6	importance	importance	NOUN
absel-3078	25	7	in	in	ADP
absel-3078	25	8	auditing	auditing	NOUN
absel-3078	25	9	,	,	PUNCT
absel-3078	25	10	and	and	CCONJ
absel-3078	25	11	we	we	PRON
absel-3078	25	12	believe	believe	VERB
absel-3078	25	13	the	the	DET
absel-3078	25	14	use	use	NOUN
absel-3078	25	15	of	of	ADP
absel-3078	25	16	financial	financial	ADJ
absel-3078	25	17	statement	statement	NOUN
absel-3078	25	18	ratios	ratio	NOUN
absel-3078	25	19	to	to	PART
absel-3078	25	20	perform	perform	VERB
absel-3078	25	21	financial	financial	ADJ
absel-3078	25	22	statement	statement	NOUN
absel-3078	25	23	analysis	analysis	NOUN
absel-3078	25	24	should	should	AUX
absel-3078	25	25	be	be	AUX
absel-3078	25	26	given	give	VERB
absel-3078	25	27	more	more	ADJ
absel-3078	25	28	focus	focus	NOUN
absel-3078	25	29	in	in	ADP
absel-3078	25	30	our	our	PRON
absel-3078	25	31	undergraduate	undergraduate	NOUN
absel-3078	25	32	curriculum	curriculum	NOUN
absel-3078	25	33	.	.	PUNCT
absel-3078	26	1	similar	similar	ADJ
absel-3078	26	2	to	to	ADP
absel-3078	26	3	most	most	ADJ
absel-3078	26	4	undergraduate	undergraduate	ADJ
absel-3078	26	5	accounting	accounting	NOUN
absel-3078	26	6	programs	program	NOUN
absel-3078	26	7	,	,	PUNCT
absel-3078	26	8	we	we	PRON
absel-3078	26	9	require	require	VERB
absel-3078	26	10	that	that	SCONJ
absel-3078	26	11	accounting	accounting	NOUN
absel-3078	26	12	majors	major	NOUN
absel-3078	26	13	take	take	VERB
absel-3078	26	14	a	a	DET
absel-3078	26	15	course	course	NOUN
absel-3078	26	16	on	on	ADP
absel-3078	26	17	accounting	accounting	NOUN
absel-3078	26	18	information	information	NOUN
absel-3078	26	19	systems	system	NOUN
absel-3078	26	20	after	after	SCONJ
absel-3078	26	21	they	they	PRON
absel-3078	26	22	have	have	AUX
absel-3078	26	23	taken	take	VERB
absel-3078	26	24	the	the	DET
absel-3078	26	25	introductory	introductory	ADJ
absel-3078	26	26	accounting	accounting	NOUN
absel-3078	26	27	courses	course	NOUN
absel-3078	26	28	in	in	ADP
absel-3078	26	29	the	the	DET
absel-3078	26	30	undergraduate	undergraduate	NOUN
absel-3078	26	31	core	core	NOUN
absel-3078	26	32	curriculum	curriculum	NOUN
absel-3078	26	33	.	.	PUNCT
absel-3078	27	1	most	most	ADJ
absel-3078	27	2	students	student	NOUN
absel-3078	27	3	enrolled	enrol	VERB
absel-3078	27	4	in	in	ADP
absel-3078	27	5	accounting	accounting	NOUN
absel-3078	27	6	information	information	NOUN
absel-3078	27	7	systems	system	NOUN
absel-3078	27	8	are	be	AUX
absel-3078	27	9	concurrently	concurrently	ADV
absel-3078	27	10	enrolled	enrol	VERB
absel-3078	27	11	in	in	ADP
absel-3078	27	12	teaching	teach	VERB
absel-3078	27	13	financial	financial	ADJ
absel-3078	27	14	ratio	ratio	NOUN
absel-3078	27	15	analysis	analysis	NOUN
absel-3078	27	16	using	use	VERB
absel-3078	27	17	xbrl	xbrl	PROPN
absel-3078	27	18	elise	elise	PROPN
absel-3078	27	19	boyas	boyas	PROPN
absel-3078	27	20	university	university	PROPN
absel-3078	27	21	of	of	ADP
absel-3078	27	22	pittsburgh	pittsburgh	PROPN
absel-3078	27	23	eaboyas@katz.pitt.edu	eaboyas@katz.pitt.edu	PROPN
absel-3078	27	24	ryan	ryan	PROPN
absel-3078	27	25	teeter	teeter	PROPN
absel-3078	27	26	university	university	PROPN
absel-3078	27	27	of	of	ADP
absel-3078	27	28	pittsburgh	pittsburgh	PROPN
absel-3078	27	29	ryan.teeter@pitt.edu	ryan.teeter@pitt.edu	PROPN
absel-3078	27	30	mailto:eaboyas@katz.pitt.edu	mailto:eaboyas@katz.pitt.edu	PROPN
absel-3078	27	31	mailto:ryan.teeter@pitt.edu	mailto:ryan.teeter@pitt.edu	PROPN
absel-3078	27	32	page	page	VERB
absel-3078	27	33	117	117	NUM
absel-3078	27	34	developments	development	NOUN
absel-3078	27	35	in	in	ADP
absel-3078	27	36	business	business	NOUN
absel-3078	27	37	simulation	simulation	NOUN
absel-3078	27	38	and	and	CCONJ
absel-3078	27	39	experiential	experiential	ADJ
absel-3078	27	40	learning	learning	NOUN
absel-3078	27	41	,	,	PUNCT
absel-3078	27	42	volume	volume	NOUN
absel-3078	27	43	44	44	NUM
absel-3078	27	44	,	,	PUNCT
absel-3078	27	45	2017	2017	NUM
absel-3078	27	46	either	either	CCONJ
absel-3078	27	47	the	the	DET
absel-3078	27	48	first	first	ADJ
absel-3078	27	49	or	or	CCONJ
absel-3078	27	50	second	second	ADJ
absel-3078	27	51	intermediate	intermediate	ADJ
absel-3078	27	52	accounting	accounting	NOUN
absel-3078	27	53	course	course	NOUN
absel-3078	27	54	,	,	PUNCT
absel-3078	27	55	so	so	ADV
absel-3078	27	56	they	they	PRON
absel-3078	27	57	already	already	ADV
absel-3078	27	58	understand	understand	VERB
absel-3078	27	59	the	the	DET
absel-3078	27	60	nature	nature	NOUN
absel-3078	27	61	of	of	ADP
absel-3078	27	62	financial	financial	ADJ
absel-3078	27	63	statements	statement	NOUN
absel-3078	27	64	and	and	CCONJ
absel-3078	27	65	accounts	account	NOUN
absel-3078	27	66	.	.	PUNCT
absel-3078	28	1	the	the	DET
absel-3078	28	2	content	content	NOUN
absel-3078	28	3	of	of	ADP
absel-3078	28	4	the	the	DET
absel-3078	28	5	accounting	accounting	NOUN
absel-3078	28	6	information	information	NOUN
absel-3078	28	7	systems	system	NOUN
absel-3078	28	8	course	course	NOUN
absel-3078	28	9	can	can	AUX
absel-3078	28	10	get	get	VERB
absel-3078	28	11	stale	stale	ADJ
absel-3078	28	12	quickly	quickly	ADV
absel-3078	28	13	and	and	CCONJ
absel-3078	28	14	must	must	AUX
absel-3078	28	15	be	be	AUX
absel-3078	28	16	periodically	periodically	ADV
absel-3078	28	17	updated	update	VERB
absel-3078	28	18	to	to	PART
absel-3078	28	19	ensure	ensure	VERB
absel-3078	28	20	that	that	SCONJ
absel-3078	28	21	the	the	DET
absel-3078	28	22	curriculum	curriculum	NOUN
absel-3078	28	23	is	be	AUX
absel-3078	28	24	current	current	ADJ
absel-3078	28	25	and	and	CCONJ
absel-3078	28	26	relevant	relevant	ADJ
absel-3078	28	27	to	to	PART
absel-3078	28	28	practice	practice	VERB
absel-3078	28	29	.	.	PUNCT
absel-3078	29	1	as	as	ADP
absel-3078	29	2	a	a	DET
absel-3078	29	3	result	result	NOUN
absel-3078	29	4	,	,	PUNCT
absel-3078	29	5	we	we	PRON
absel-3078	29	6	determined	determine	VERB
absel-3078	29	7	that	that	SCONJ
absel-3078	29	8	a	a	DET
absel-3078	29	9	hands	hand	NOUN
absel-3078	29	10	-	-	PUNCT
absel-3078	29	11	on	on	ADP
absel-3078	29	12	experiential	experiential	ADJ
absel-3078	29	13	unit	unit	NOUN
absel-3078	29	14	on	on	ADP
absel-3078	29	15	financial	financial	ADJ
absel-3078	29	16	statement	statement	NOUN
absel-3078	29	17	ratios	ratio	NOUN
absel-3078	29	18	fits	fit	VERB
absel-3078	29	19	well	well	ADV
absel-3078	29	20	in	in	ADP
absel-3078	29	21	our	our	PRON
absel-3078	29	22	accounting	accounting	NOUN
absel-3078	29	23	information	information	NOUN
absel-3078	29	24	systems	system	NOUN
absel-3078	29	25	course	course	NOUN
absel-3078	29	26	and	and	CCONJ
absel-3078	29	27	satisfies	satisfy	VERB
absel-3078	29	28	multiple	multiple	ADJ
absel-3078	29	29	learning	learning	NOUN
absel-3078	29	30	objectives	objective	NOUN
absel-3078	29	31	.	.	PUNCT
absel-3078	30	1	in	in	ADP
absel-3078	30	2	addition	addition	NOUN
absel-3078	30	3	to	to	ADP
absel-3078	30	4	presenting	present	VERB
absel-3078	30	5	financial	financial	ADJ
absel-3078	30	6	ratios	ratio	NOUN
absel-3078	30	7	,	,	PUNCT
absel-3078	30	8	accounting	account	VERB
absel-3078	30	9	information	information	NOUN
absel-3078	30	10	systems	system	NOUN
absel-3078	30	11	courses	course	NOUN
absel-3078	30	12	can	can	AUX
absel-3078	30	13	also	also	ADV
absel-3078	30	14	provide	provide	VERB
absel-3078	30	15	students	student	NOUN
absel-3078	30	16	with	with	ADP
absel-3078	30	17	an	an	DET
absel-3078	30	18	explanation	explanation	NOUN
absel-3078	30	19	of	of	ADP
absel-3078	30	20	xbrl	xbrl	PROPN
absel-3078	30	21	(	(	PUNCT
absel-3078	30	22	extensible	extensible	ADJ
absel-3078	30	23	business	business	NOUN
absel-3078	30	24	reporting	reporting	NOUN
absel-3078	30	25	language	language	NOUN
absel-3078	30	26	)	)	PUNCT
absel-3078	30	27	but	but	CCONJ
absel-3078	30	28	generally	generally	ADV
absel-3078	30	29	fail	fail	VERB
absel-3078	30	30	to	to	PART
absel-3078	30	31	provide	provide	VERB
absel-3078	30	32	concrete	concrete	ADJ
absel-3078	30	33	examples	example	NOUN
absel-3078	30	34	of	of	ADP
absel-3078	30	35	how	how	SCONJ
absel-3078	30	36	it	it	PRON
absel-3078	30	37	works	work	VERB
absel-3078	30	38	and	and	CCONJ
absel-3078	30	39	the	the	DET
absel-3078	30	40	benefits	benefit	NOUN
absel-3078	30	41	of	of	ADP
absel-3078	30	42	access	access	NOUN
absel-3078	30	43	to	to	ADP
absel-3078	30	44	computer	computer	NOUN
absel-3078	30	45	-	-	PUNCT
absel-3078	30	46	readable	readable	ADJ
absel-3078	30	47	financial	financial	ADJ
absel-3078	30	48	data	datum	NOUN
absel-3078	30	49	.	.	PUNCT
absel-3078	31	1	for	for	ADP
absel-3078	31	2	this	this	DET
absel-3078	31	3	reason	reason	NOUN
absel-3078	31	4	,	,	PUNCT
absel-3078	31	5	financial	financial	ADJ
absel-3078	31	6	ratio	ratio	NOUN
absel-3078	31	7	analysis	analysis	NOUN
absel-3078	31	8	is	be	AUX
absel-3078	31	9	enhanced	enhance	VERB
absel-3078	31	10	through	through	ADP
absel-3078	31	11	the	the	DET
absel-3078	31	12	use	use	NOUN
absel-3078	31	13	of	of	ADP
absel-3078	31	14	xbrl	xbrl	PROPN
absel-3078	31	15	data	data	PROPN
absel-3078	31	16	,	,	PUNCT
absel-3078	31	17	enabling	enable	VERB
absel-3078	31	18	students	student	NOUN
absel-3078	31	19	to	to	PART
absel-3078	31	20	dynamically	dynamically	ADV
absel-3078	31	21	select	select	VERB
absel-3078	31	22	publicly	publicly	ADV
absel-3078	31	23	-	-	PUNCT
absel-3078	31	24	listed	list	VERB
absel-3078	31	25	companies	company	NOUN
absel-3078	31	26	and	and	CCONJ
absel-3078	31	27	various	various	ADJ
absel-3078	31	28	financial	financial	ADJ
absel-3078	31	29	accounts	account	NOUN
absel-3078	31	30	,	,	PUNCT
absel-3078	31	31	represented	represent	VERB
absel-3078	31	32	by	by	ADP
absel-3078	31	33	xbrl	xbrl	PROPN
absel-3078	31	34	tags	tag	NOUN
absel-3078	31	35	,	,	PUNCT
absel-3078	31	36	to	to	PART
absel-3078	31	37	provide	provide	VERB
absel-3078	31	38	a	a	DET
absel-3078	31	39	concrete	concrete	ADJ
absel-3078	31	40	example	example	NOUN
absel-3078	31	41	of	of	ADP
absel-3078	31	42	the	the	DET
absel-3078	31	43	benefits	benefit	NOUN
absel-3078	31	44	of	of	ADP
absel-3078	31	45	xbrl	xbrl	PROPN
absel-3078	31	46	for	for	ADP
absel-3078	31	47	financial	financial	ADJ
absel-3078	31	48	statement	statement	NOUN
absel-3078	31	49	users	user	NOUN
absel-3078	31	50	.	.	PUNCT
absel-3078	32	1	the	the	DET
absel-3078	32	2	remainder	remainder	NOUN
absel-3078	32	3	of	of	ADP
absel-3078	32	4	this	this	DET
absel-3078	32	5	paper	paper	NOUN
absel-3078	32	6	describes	describe	VERB
absel-3078	32	7	a	a	DET
absel-3078	32	8	unit	unit	NOUN
absel-3078	32	9	we	we	PRON
absel-3078	32	10	have	have	AUX
absel-3078	32	11	developed	develop	VERB
absel-3078	32	12	that	that	PRON
absel-3078	32	13	is	be	AUX
absel-3078	32	14	currently	currently	ADV
absel-3078	32	15	in	in	ADP
absel-3078	32	16	use	use	NOUN
absel-3078	32	17	in	in	ADP
absel-3078	32	18	our	our	PRON
absel-3078	32	19	undergraduate	undergraduate	ADJ
absel-3078	32	20	accounting	accounting	NOUN
absel-3078	32	21	information	information	NOUN
absel-3078	32	22	systems	system	NOUN
absel-3078	32	23	course	course	NOUN
absel-3078	32	24	.	.	PUNCT
absel-3078	33	1	it	it	PRON
absel-3078	33	2	requires	require	VERB
absel-3078	33	3	students	student	NOUN
absel-3078	33	4	to	to	PART
absel-3078	33	5	access	access	VERB
absel-3078	33	6	a	a	DET
absel-3078	33	7	financial	financial	ADJ
absel-3078	33	8	ratios	ratio	NOUN
absel-3078	33	9	template	template	NOUN
absel-3078	33	10	in	in	ADP
absel-3078	33	11	google	google	PROPN
absel-3078	33	12	sheets	sheet	NOUN
absel-3078	33	13	that	that	PRON
absel-3078	33	14	is	be	AUX
absel-3078	33	15	connected	connect	VERB
absel-3078	33	16	to	to	ADP
absel-3078	33	17	company	company	NOUN
absel-3078	33	18	xbrl	xbrl	PROPN
absel-3078	33	19	data	data	PROPN
absel-3078	33	20	using	use	VERB
absel-3078	33	21	a	a	DET
absel-3078	33	22	publicly	publicly	ADV
absel-3078	33	23	-	-	PUNCT
absel-3078	33	24	available	available	ADJ
absel-3078	33	25	add	add	NOUN
absel-3078	33	26	-	-	PUNCT
absel-3078	33	27	in	in	NOUN
absel-3078	33	28	.	.	PUNCT
absel-3078	34	1	the	the	DET
absel-3078	34	2	students	student	NOUN
absel-3078	34	3	manipulate	manipulate	VERB
absel-3078	34	4	the	the	DET
absel-3078	34	5	data	datum	NOUN
absel-3078	34	6	in	in	ADP
absel-3078	34	7	the	the	DET
absel-3078	34	8	spreadsheet	spreadsheet	NOUN
absel-3078	34	9	to	to	PART
absel-3078	34	10	perform	perform	VERB
absel-3078	34	11	financial	financial	ADJ
absel-3078	34	12	ratio	ratio	NOUN
absel-3078	34	13	analysis	analysis	NOUN
absel-3078	34	14	,	,	PUNCT
absel-3078	34	15	and	and	CCONJ
absel-3078	34	16	then	then	ADV
absel-3078	34	17	interpret	interpret	VERB
absel-3078	34	18	the	the	DET
absel-3078	34	19	results	result	NOUN
absel-3078	34	20	.	.	PUNCT
absel-3078	35	1	this	this	DET
absel-3078	35	2	unit	unit	NOUN
absel-3078	35	3	achieves	achieve	VERB
absel-3078	35	4	multiple	multiple	ADJ
absel-3078	35	5	curriculum	curriculum	NOUN
absel-3078	35	6	goals	goal	NOUN
absel-3078	35	7	.	.	PUNCT
absel-3078	36	1	first	first	ADV
absel-3078	36	2	,	,	PUNCT
absel-3078	36	3	it	it	PRON
absel-3078	36	4	teaches	teach	VERB
absel-3078	36	5	students	student	NOUN
absel-3078	36	6	how	how	SCONJ
absel-3078	36	7	to	to	PART
absel-3078	36	8	access	access	VERB
absel-3078	36	9	xbrl	xbrl	PROPN
absel-3078	36	10	data	data	PROPN
absel-3078	36	11	and	and	CCONJ
absel-3078	36	12	use	use	VERB
absel-3078	36	13	google	google	NOUN
absel-3078	36	14	sheets	sheet	NOUN
absel-3078	36	15	to	to	PART
absel-3078	36	16	manipulate	manipulate	VERB
absel-3078	36	17	the	the	DET
absel-3078	36	18	data	datum	NOUN
absel-3078	36	19	.	.	PUNCT
absel-3078	37	1	second	second	ADJ
absel-3078	37	2	,	,	PUNCT
absel-3078	37	3	it	it	PRON
absel-3078	37	4	requires	require	VERB
absel-3078	37	5	students	student	NOUN
absel-3078	37	6	who	who	PRON
absel-3078	37	7	have	have	VERB
absel-3078	37	8	some	some	DET
absel-3078	37	9	knowledge	knowledge	NOUN
absel-3078	37	10	of	of	ADP
absel-3078	37	11	financial	financial	ADJ
absel-3078	37	12	accounting	accounting	NOUN
absel-3078	37	13	information	information	NOUN
absel-3078	37	14	to	to	PART
absel-3078	37	15	create	create	VERB
absel-3078	37	16	and	and	CCONJ
absel-3078	37	17	interpret	interpret	VERB
absel-3078	37	18	financial	financial	ADJ
absel-3078	37	19	ratios	ratio	NOUN
absel-3078	37	20	in	in	ADP
absel-3078	37	21	an	an	DET
absel-3078	37	22	exercise	exercise	NOUN
absel-3078	37	23	using	use	VERB
absel-3078	37	24	real	real	ADJ
absel-3078	37	25	world	world	NOUN
absel-3078	37	26	data	datum	NOUN
absel-3078	37	27	.	.	PUNCT
absel-3078	38	1	it	it	PRON
absel-3078	38	2	also	also	ADV
absel-3078	38	3	allows	allow	VERB
absel-3078	38	4	students	student	NOUN
absel-3078	38	5	to	to	PART
absel-3078	38	6	identify	identify	VERB
absel-3078	38	7	limitations	limitation	NOUN
absel-3078	38	8	in	in	ADP
absel-3078	38	9	xbrl	xbrl	PROPN
absel-3078	38	10	and	and	CCONJ
absel-3078	38	11	apply	apply	VERB
absel-3078	38	12	judgment	judgment	NOUN
absel-3078	38	13	in	in	ADP
absel-3078	38	14	selecting	select	VERB
absel-3078	38	15	appropriate	appropriate	ADJ
absel-3078	38	16	xbrl	xbrl	NOUN
absel-3078	38	17	tags	tag	NOUN
absel-3078	38	18	(	(	PUNCT
absel-3078	38	19	accounts	account	NOUN
absel-3078	38	20	)	)	PUNCT
absel-3078	38	21	for	for	ADP
absel-3078	38	22	their	their	PRON
absel-3078	38	23	analysis	analysis	NOUN
absel-3078	38	24	.	.	PUNCT
absel-3078	39	1	overview	overview	NOUN
absel-3078	39	2	:	:	PUNCT
absel-3078	39	3	classroom	classroom	NOUN
absel-3078	39	4	exercise	exercise	NOUN
absel-3078	39	5	in	in	ADP
absel-3078	39	6	this	this	DET
absel-3078	39	7	exercise	exercise	NOUN
absel-3078	39	8	,	,	PUNCT
absel-3078	39	9	we	we	PRON
absel-3078	39	10	demonstrate	demonstrate	VERB
absel-3078	39	11	to	to	ADP
absel-3078	39	12	students	student	NOUN
absel-3078	39	13	the	the	DET
absel-3078	39	14	value	value	NOUN
absel-3078	39	15	of	of	ADP
absel-3078	39	16	xbrl	xbrl	PROPN
absel-3078	39	17	in	in	ADP
absel-3078	39	18	data	data	NOUN
absel-3078	39	19	analysis	analysis	NOUN
absel-3078	39	20	and	and	CCONJ
absel-3078	39	21	generate	generate	VERB
absel-3078	39	22	financial	financial	ADJ
absel-3078	39	23	ratios	ratio	NOUN
absel-3078	39	24	to	to	PART
absel-3078	39	25	compare	compare	VERB
absel-3078	39	26	the	the	DET
absel-3078	39	27	financial	financial	ADJ
absel-3078	39	28	performance	performance	NOUN
absel-3078	39	29	of	of	ADP
absel-3078	39	30	several	several	ADJ
absel-3078	39	31	companies	company	NOUN
absel-3078	39	32	.	.	PUNCT
absel-3078	40	1	this	this	DET
absel-3078	40	2	exercise	exercise	NOUN
absel-3078	40	3	is	be	AUX
absel-3078	40	4	designed	design	VERB
absel-3078	40	5	to	to	PART
absel-3078	40	6	be	be	AUX
absel-3078	40	7	completed	complete	VERB
absel-3078	40	8	within	within	ADP
absel-3078	40	9	one	one	NUM
absel-3078	40	10	75	75	NUM
absel-3078	40	11	-	-	PUNCT
absel-3078	40	12	minute	minute	NOUN
absel-3078	40	13	class	class	NOUN
absel-3078	40	14	period	period	NOUN
absel-3078	40	15	,	,	PUNCT
absel-3078	40	16	although	although	SCONJ
absel-3078	40	17	students	student	NOUN
absel-3078	40	18	may	may	AUX
absel-3078	40	19	also	also	ADV
absel-3078	40	20	work	work	VERB
absel-3078	40	21	on	on	ADP
absel-3078	40	22	this	this	DET
absel-3078	40	23	outside	outside	NOUN
absel-3078	40	24	of	of	ADP
absel-3078	40	25	class	class	NOUN
absel-3078	40	26	.	.	PUNCT
absel-3078	41	1	preexercise	preexercise	NOUN
absel-3078	41	2	instruction	instruction	NOUN
absel-3078	41	3	relates	relate	VERB
absel-3078	41	4	to	to	ADP
absel-3078	41	5	the	the	DET
absel-3078	41	6	mechanics	mechanic	NOUN
absel-3078	41	7	of	of	ADP
absel-3078	41	8	and	and	CCONJ
absel-3078	41	9	meaning	mean	VERB
absel-3078	41	10	behind	behind	ADP
absel-3078	41	11	the	the	DET
absel-3078	41	12	financial	financial	ADJ
absel-3078	41	13	ratios	ratio	NOUN
absel-3078	41	14	.	.	PUNCT
absel-3078	42	1	the	the	DET
absel-3078	42	2	goals	goal	NOUN
absel-3078	42	3	of	of	ADP
absel-3078	42	4	this	this	DET
absel-3078	42	5	in	in	ADP
absel-3078	42	6	-	-	PUNCT
absel-3078	42	7	class	class	NOUN
absel-3078	42	8	exercise	exercise	NOUN
absel-3078	42	9	are	be	AUX
absel-3078	42	10	to	to	PART
absel-3078	42	11	:	:	PUNCT
absel-3078	42	12	1	1	X
absel-3078	42	13	.	.	X
absel-3078	42	14	analyze	analyze	VERB
absel-3078	42	15	financial	financial	ADJ
absel-3078	42	16	changes	change	NOUN
absel-3078	42	17	over	over	ADP
absel-3078	42	18	a	a	DET
absel-3078	42	19	three	three	NUM
absel-3078	42	20	-	-	PUNCT
absel-3078	42	21	year	year	NOUN
absel-3078	42	22	period	period	NOUN
absel-3078	42	23	for	for	ADP
absel-3078	42	24	a	a	DET
absel-3078	42	25	single	single	ADJ
absel-3078	42	26	company	company	NOUN
absel-3078	42	27	.	.	PUNCT
absel-3078	43	1	2	2	X
absel-3078	43	2	.	.	X
absel-3078	43	3	compare	compare	VERB
absel-3078	43	4	financial	financial	ADJ
absel-3078	43	5	metrics	metric	NOUN
absel-3078	43	6	across	across	ADP
absel-3078	43	7	competing	compete	VERB
absel-3078	43	8	companies	company	NOUN
absel-3078	43	9	within	within	ADP
absel-3078	43	10	one	one	NUM
absel-3078	43	11	industry	industry	NOUN
absel-3078	43	12	for	for	ADP
absel-3078	43	13	a	a	DET
absel-3078	43	14	single	single	ADJ
absel-3078	43	15	period	period	NOUN
absel-3078	43	16	.	.	PUNCT
absel-3078	44	1	3	3	X
absel-3078	44	2	.	.	X
absel-3078	44	3	identify	identify	VERB
absel-3078	44	4	potential	potential	ADJ
absel-3078	44	5	flaws	flaw	NOUN
absel-3078	44	6	or	or	CCONJ
absel-3078	44	7	shortcomings	shortcoming	NOUN
absel-3078	44	8	in	in	ADP
absel-3078	44	9	the	the	DET
absel-3078	44	10	data	datum	NOUN
absel-3078	44	11	.	.	PUNCT
absel-3078	45	1	4	4	X
absel-3078	45	2	.	.	X
absel-3078	45	3	understand	understand	VERB
absel-3078	45	4	how	how	SCONJ
absel-3078	45	5	xbrl	xbrl	PROPN
absel-3078	45	6	facilitates	facilitate	VERB
absel-3078	45	7	complex	complex	ADJ
absel-3078	45	8	financial	financial	ADJ
absel-3078	45	9	analyses	analysis	NOUN
absel-3078	45	10	.	.	PUNCT
absel-3078	46	1	before	before	ADP
absel-3078	46	2	the	the	DET
absel-3078	46	3	in	in	ADP
absel-3078	46	4	-	-	PUNCT
absel-3078	46	5	class	class	NOUN
absel-3078	46	6	exercise	exercise	NOUN
absel-3078	46	7	,	,	PUNCT
absel-3078	46	8	students	student	NOUN
absel-3078	46	9	learn	learn	VERB
absel-3078	46	10	about	about	ADP
absel-3078	46	11	the	the	DET
absel-3078	46	12	use	use	NOUN
absel-3078	46	13	of	of	ADP
absel-3078	46	14	financial	financial	ADJ
absel-3078	46	15	ratios	ratio	NOUN
absel-3078	46	16	,	,	PUNCT
absel-3078	46	17	including	include	VERB
absel-3078	46	18	indicators	indicator	NOUN
absel-3078	46	19	of	of	ADP
absel-3078	46	20	liquidity	liquidity	NOUN
absel-3078	46	21	,	,	PUNCT
absel-3078	46	22	financing	financing	NOUN
absel-3078	46	23	(	(	PUNCT
absel-3078	46	24	leverage	leverage	NOUN
absel-3078	46	25	)	)	PUNCT
absel-3078	46	26	,	,	PUNCT
absel-3078	46	27	activity	activity	NOUN
absel-3078	46	28	,	,	PUNCT
absel-3078	46	29	and	and	CCONJ
absel-3078	46	30	profitability	profitability	NOUN
absel-3078	46	31	.	.	PUNCT
absel-3078	47	1	these	these	DET
absel-3078	47	2	common	common	ADJ
absel-3078	47	3	ratios	ratio	NOUN
absel-3078	47	4	are	be	AUX
absel-3078	47	5	consistent	consistent	ADJ
absel-3078	47	6	with	with	ADP
absel-3078	47	7	those	those	PRON
absel-3078	47	8	found	find	VERB
absel-3078	47	9	in	in	ADP
absel-3078	47	10	typical	typical	ADJ
absel-3078	47	11	intermediate	intermediate	ADJ
absel-3078	47	12	accounting	accounting	NOUN
absel-3078	47	13	textbooks	textbook	NOUN
absel-3078	47	14	,	,	PUNCT
absel-3078	47	15	for	for	ADP
absel-3078	47	16	example	example	NOUN
absel-3078	47	17	,	,	PUNCT
absel-3078	47	18	the	the	DET
absel-3078	47	19	risk	risk	NOUN
absel-3078	47	20	analysis	analysis	NOUN
absel-3078	47	21	presentation	presentation	NOUN
absel-3078	47	22	in	in	ADP
absel-3078	47	23	chapter	chapter	NOUN
absel-3078	47	24	3	3	NUM
absel-3078	47	25	and	and	CCONJ
absel-3078	47	26	the	the	DET
absel-3078	47	27	profitability	profitability	NOUN
absel-3078	47	28	analysis	analysis	NOUN
absel-3078	47	29	presentation	presentation	NOUN
absel-3078	47	30	in	in	ADP
absel-3078	47	31	chapter	chapter	NOUN
absel-3078	47	32	5	5	NUM
absel-3078	47	33	of	of	ADP
absel-3078	47	34	intermediate	intermediate	ADJ
absel-3078	47	35	accounting	accounting	NOUN
absel-3078	47	36	(	(	PUNCT
absel-3078	47	37	spiceland	spiceland	NOUN
absel-3078	47	38	et	et	PROPN
absel-3078	47	39	al	al	PROPN
absel-3078	47	40	.	.	PROPN
absel-3078	47	41	,	,	PUNCT
absel-3078	47	42	2016	2016	NUM
absel-3078	47	43	)	)	PUNCT
absel-3078	47	44	.	.	PUNCT
absel-3078	48	1	we	we	PRON
absel-3078	48	2	discuss	discuss	VERB
absel-3078	48	3	the	the	DET
absel-3078	48	4	drivers	driver	NOUN
absel-3078	48	5	behind	behind	ADP
absel-3078	48	6	the	the	DET
absel-3078	48	7	calculated	calculated	ADJ
absel-3078	48	8	values	value	NOUN
absel-3078	48	9	(	(	PUNCT
absel-3078	48	10	for	for	ADP
absel-3078	48	11	example	example	NOUN
absel-3078	48	12	,	,	PUNCT
absel-3078	48	13	higher	high	ADJ
absel-3078	48	14	leveraged	leveraged	ADJ
absel-3078	48	15	companies	company	NOUN
absel-3078	48	16	will	will	AUX
absel-3078	48	17	have	have	VERB
absel-3078	48	18	higher	high	ADJ
absel-3078	48	19	interest	interest	NOUN
absel-3078	48	20	expense	expense	NOUN
absel-3078	48	21	and	and	CCONJ
absel-3078	48	22	consequently	consequently	ADV
absel-3078	48	23	lower	low	ADJ
absel-3078	48	24	times	times	ADP
absel-3078	48	25	interest	interest	NOUN
absel-3078	48	26	earned	earn	VERB
absel-3078	48	27	)	)	PUNCT
absel-3078	48	28	as	as	ADV
absel-3078	48	29	well	well	ADV
absel-3078	48	30	as	as	ADP
absel-3078	48	31	what	what	PRON
absel-3078	48	32	the	the	DET
absel-3078	48	33	ratios	ratio	NOUN
absel-3078	48	34	might	might	AUX
absel-3078	48	35	indicate	indicate	VERB
absel-3078	48	36	(	(	PUNCT
absel-3078	48	37	for	for	ADP
absel-3078	48	38	example	example	NOUN
absel-3078	48	39	,	,	PUNCT
absel-3078	48	40	return	return	VERB
absel-3078	48	41	on	on	ADP
absel-3078	48	42	assets	asset	NOUN
absel-3078	48	43	will	will	AUX
absel-3078	48	44	be	be	AUX
absel-3078	48	45	much	much	ADV
absel-3078	48	46	higher	high	ADJ
absel-3078	48	47	for	for	ADP
absel-3078	48	48	an	an	DET
absel-3078	48	49	older	old	ADJ
absel-3078	48	50	company	company	NOUN
absel-3078	48	51	with	with	ADP
absel-3078	48	52	older	old	ADJ
absel-3078	48	53	assets	asset	NOUN
absel-3078	48	54	recorded	record	VERB
absel-3078	48	55	at	at	ADP
absel-3078	48	56	historic	historic	ADJ
absel-3078	48	57	costs	cost	NOUN
absel-3078	48	58	than	than	ADP
absel-3078	48	59	for	for	ADP
absel-3078	48	60	a	a	DET
absel-3078	48	61	newer	new	ADJ
absel-3078	48	62	company	company	NOUN
absel-3078	48	63	with	with	ADP
absel-3078	48	64	newer	new	ADJ
absel-3078	48	65	assets	asset	NOUN
absel-3078	48	66	recorded	record	VERB
absel-3078	48	67	at	at	ADP
absel-3078	48	68	amounts	amount	NOUN
absel-3078	48	69	closer	close	ADV
absel-3078	48	70	to	to	ADP
absel-3078	48	71	market	market	NOUN
absel-3078	48	72	value	value	NOUN
absel-3078	48	73	)	)	PUNCT
absel-3078	48	74	.	.	PUNCT
absel-3078	49	1	we	we	PRON
absel-3078	49	2	also	also	ADV
absel-3078	49	3	identify	identify	VERB
absel-3078	49	4	the	the	DET
absel-3078	49	5	advantages	advantage	NOUN
absel-3078	49	6	and	and	CCONJ
absel-3078	49	7	disadvantages	disadvantage	NOUN
absel-3078	49	8	of	of	ADP
absel-3078	49	9	making	make	VERB
absel-3078	49	10	comparisons	comparison	NOUN
absel-3078	49	11	over	over	ADP
absel-3078	49	12	time	time	NOUN
absel-3078	49	13	and	and	CCONJ
absel-3078	49	14	across	across	ADP
absel-3078	49	15	companies	company	NOUN
absel-3078	49	16	(	(	PUNCT
absel-3078	49	17	for	for	ADP
absel-3078	49	18	example	example	NOUN
absel-3078	49	19	,	,	PUNCT
absel-3078	49	20	unusual	unusual	ADJ
absel-3078	49	21	and	and	CCONJ
absel-3078	49	22	transitory	transitory	ADJ
absel-3078	49	23	income	income	NOUN
absel-3078	49	24	statement	statement	NOUN
absel-3078	49	25	items	item	NOUN
absel-3078	49	26	will	will	AUX
absel-3078	49	27	skew	skew	VERB
absel-3078	49	28	results	result	NOUN
absel-3078	49	29	,	,	PUNCT
absel-3078	49	30	or	or	CCONJ
absel-3078	49	31	large	large	ADJ
absel-3078	49	32	companies	company	NOUN
absel-3078	49	33	are	be	AUX
absel-3078	49	34	not	not	PART
absel-3078	49	35	always	always	ADV
absel-3078	49	36	comparable	comparable	ADJ
absel-3078	49	37	with	with	ADP
absel-3078	49	38	each	each	DET
absel-3078	49	39	other	other	ADJ
absel-3078	49	40	because	because	SCONJ
absel-3078	49	41	they	they	PRON
absel-3078	49	42	are	be	AUX
absel-3078	49	43	organized	organize	VERB
absel-3078	49	44	differently	differently	ADV
absel-3078	49	45	or	or	CCONJ
absel-3078	49	46	use	use	VERB
absel-3078	49	47	different	different	ADJ
absel-3078	49	48	accounting	accounting	NOUN
absel-3078	49	49	methods	method	NOUN
absel-3078	49	50	)	)	PUNCT
absel-3078	49	51	.	.	PUNCT
absel-3078	50	1	students	student	NOUN
absel-3078	50	2	are	be	AUX
absel-3078	50	3	given	give	VERB
absel-3078	50	4	a	a	DET
absel-3078	50	5	list	list	NOUN
absel-3078	50	6	of	of	ADP
absel-3078	50	7	“	"	PUNCT
absel-3078	50	8	comparable	comparable	ADJ
absel-3078	50	9	”	"	PUNCT
absel-3078	50	10	companies	company	NOUN
absel-3078	50	11	across	across	ADP
absel-3078	50	12	different	different	ADJ
absel-3078	50	13	industries	industry	NOUN
absel-3078	50	14	,	,	PUNCT
absel-3078	50	15	included	include	VERB
absel-3078	50	16	in	in	ADP
absel-3078	50	17	table	table	NOUN
absel-3078	50	18	1	1	NUM
absel-3078	50	19	in	in	ADP
absel-3078	50	20	the	the	DET
absel-3078	50	21	next	next	ADJ
absel-3078	50	22	section	section	NOUN
absel-3078	50	23	of	of	ADP
absel-3078	50	24	the	the	DET
absel-3078	50	25	paper	paper	NOUN
absel-3078	50	26	.	.	PUNCT
absel-3078	51	1	students	student	NOUN
absel-3078	51	2	must	must	AUX
absel-3078	51	3	select	select	VERB
absel-3078	51	4	one	one	NUM
absel-3078	51	5	of	of	ADP
absel-3078	51	6	the	the	DET
absel-3078	51	7	industries	industry	NOUN
absel-3078	51	8	for	for	ADP
absel-3078	51	9	the	the	DET
absel-3078	51	10	analysis	analysis	NOUN
absel-3078	51	11	and	and	CCONJ
absel-3078	51	12	choose	choose	VERB
absel-3078	51	13	one	one	NUM
absel-3078	51	14	company	company	NOUN
absel-3078	51	15	for	for	ADP
absel-3078	51	16	primary	primary	ADJ
absel-3078	51	17	analysis	analysis	NOUN
absel-3078	51	18	within	within	ADP
absel-3078	51	19	that	that	DET
absel-3078	51	20	industry	industry	NOUN
absel-3078	51	21	.	.	PUNCT
absel-3078	52	1	they	they	PRON
absel-3078	52	2	must	must	AUX
absel-3078	52	3	calculate	calculate	VERB
absel-3078	52	4	14	14	NUM
absel-3078	52	5	financial	financial	ADJ
absel-3078	52	6	ratios	ratio	NOUN
absel-3078	52	7	for	for	ADP
absel-3078	52	8	this	this	DET
absel-3078	52	9	company	company	NOUN
absel-3078	52	10	for	for	ADP
absel-3078	52	11	the	the	DET
absel-3078	52	12	past	past	ADJ
absel-3078	52	13	three	three	NUM
absel-3078	52	14	years	year	NOUN
absel-3078	52	15	and	and	CCONJ
absel-3078	52	16	calculate	calculate	VERB
absel-3078	52	17	the	the	DET
absel-3078	52	18	same	same	ADJ
absel-3078	52	19	ratios	ratio	NOUN
absel-3078	52	20	for	for	ADP
absel-3078	52	21	the	the	DET
absel-3078	52	22	remaining	remain	VERB
absel-3078	52	23	two	two	NUM
absel-3078	52	24	companies	company	NOUN
absel-3078	52	25	in	in	ADP
absel-3078	52	26	their	their	PRON
absel-3078	52	27	industry	industry	NOUN
absel-3078	52	28	for	for	ADP
absel-3078	52	29	the	the	DET
absel-3078	52	30	most	most	ADV
absel-3078	52	31	recent	recent	ADJ
absel-3078	52	32	year	year	NOUN
absel-3078	52	33	.	.	PUNCT
absel-3078	53	1	when	when	SCONJ
absel-3078	53	2	reviewing	review	VERB
absel-3078	53	3	the	the	DET
absel-3078	53	4	requirements	requirement	NOUN
absel-3078	53	5	of	of	ADP
absel-3078	53	6	the	the	DET
absel-3078	53	7	exercise	exercise	NOUN
absel-3078	53	8	,	,	PUNCT
absel-3078	53	9	we	we	PRON
absel-3078	53	10	discuss	discuss	VERB
absel-3078	53	11	how	how	SCONJ
absel-3078	53	12	tedious	tedious	ADJ
absel-3078	53	13	it	it	PRON
absel-3078	53	14	would	would	AUX
absel-3078	53	15	be	be	AUX
absel-3078	53	16	to	to	PART
absel-3078	53	17	collect	collect	VERB
absel-3078	53	18	the	the	DET
absel-3078	53	19	data	datum	NOUN
absel-3078	53	20	needed	need	VERB
absel-3078	53	21	to	to	PART
absel-3078	53	22	calculate	calculate	VERB
absel-3078	53	23	financial	financial	ADJ
absel-3078	53	24	ratios	ratio	NOUN
absel-3078	53	25	for	for	ADP
absel-3078	53	26	the	the	DET
absel-3078	53	27	selected	select	VERB
absel-3078	53	28	companies	company	NOUN
absel-3078	53	29	if	if	SCONJ
absel-3078	53	30	we	we	PRON
absel-3078	53	31	had	have	VERB
absel-3078	53	32	to	to	PART
absel-3078	53	33	manually	manually	ADV
absel-3078	53	34	review	review	VERB
absel-3078	53	35	each	each	DET
absel-3078	53	36	company	company	NOUN
absel-3078	53	37	’s	’s	PART
absel-3078	53	38	financial	financial	ADJ
absel-3078	53	39	statements	statement	NOUN
absel-3078	53	40	and	and	CCONJ
absel-3078	53	41	extract	extract	VERB
absel-3078	53	42	the	the	DET
absel-3078	53	43	data	datum	NOUN
absel-3078	53	44	(	(	PUNCT
absel-3078	53	45	via	via	ADP
absel-3078	53	46	copy	copy	NOUN
absel-3078	53	47	-	-	PUNCT
absel-3078	53	48	and	and	CCONJ
absel-3078	53	49	-	-	PUNCT
absel-3078	53	50	paste	paste	NOUN
absel-3078	53	51	)	)	PUNCT
absel-3078	53	52	into	into	ADP
absel-3078	53	53	a	a	DET
absel-3078	53	54	spreadsheet	spreadsheet	NOUN
absel-3078	53	55	.	.	PUNCT
absel-3078	54	1	fortunately	fortunately	ADV
absel-3078	54	2	,	,	PUNCT
absel-3078	54	3	students	student	NOUN
absel-3078	54	4	have	have	VERB
absel-3078	54	5	two	two	NUM
absel-3078	54	6	key	key	ADJ
absel-3078	54	7	resources	resource	NOUN
absel-3078	54	8	which	which	PRON
absel-3078	54	9	streamline	streamline	VERB
absel-3078	54	10	this	this	DET
absel-3078	54	11	task	task	NOUN
absel-3078	54	12	:	:	PUNCT
absel-3078	54	13	(	(	PUNCT
absel-3078	54	14	1	1	X
absel-3078	54	15	)	)	PUNCT
absel-3078	54	16	spreadsheet	spreadsheet	NOUN
absel-3078	54	17	templates	template	NOUN
absel-3078	54	18	and	and	CCONJ
absel-3078	54	19	(	(	PUNCT
absel-3078	54	20	2	2	X
absel-3078	54	21	)	)	PUNCT
absel-3078	54	22	xbrl	xbrl	PROPN
absel-3078	54	23	data	data	PROPN
absel-3078	54	24	.	.	PUNCT
absel-3078	55	1	since	since	SCONJ
absel-3078	55	2	these	these	DET
absel-3078	55	3	financial	financial	ADJ
absel-3078	55	4	ratios	ratio	NOUN
absel-3078	55	5	are	be	AUX
absel-3078	55	6	commonly	commonly	ADV
absel-3078	55	7	used	use	VERB
absel-3078	55	8	,	,	PUNCT
absel-3078	55	9	there	there	PRON
absel-3078	55	10	are	be	VERB
absel-3078	55	11	a	a	DET
absel-3078	55	12	number	number	NOUN
absel-3078	55	13	of	of	ADP
absel-3078	55	14	input	input	NOUN
absel-3078	55	15	-	-	PUNCT
absel-3078	55	16	ready	ready	ADJ
absel-3078	55	17	templates	template	NOUN
absel-3078	55	18	in	in	ADP
absel-3078	55	19	the	the	DET
absel-3078	55	20	public	public	ADJ
absel-3078	55	21	domain	domain	NOUN
absel-3078	55	22	with	with	ADP
absel-3078	55	23	formulas	formula	NOUN
absel-3078	55	24	pre	pre	VERB
absel-3078	55	25	-	-	VERB
absel-3078	55	26	calculated	calculated	ADJ
absel-3078	55	27	.	.	PUNCT
absel-3078	56	1	we	we	PRON
absel-3078	56	2	use	use	VERB
absel-3078	56	3	an	an	DET
absel-3078	56	4	available	available	ADJ
absel-3078	56	5	template	template	NOUN
absel-3078	56	6	,	,	PUNCT
absel-3078	56	7	but	but	CCONJ
absel-3078	56	8	instructors	instructor	NOUN
absel-3078	56	9	can	can	AUX
absel-3078	56	10	easily	easily	ADV
absel-3078	56	11	alter	alter	VERB
absel-3078	56	12	this	this	DET
absel-3078	56	13	exercise	exercise	NOUN
absel-3078	56	14	to	to	PART
absel-3078	56	15	require	require	VERB
absel-3078	56	16	students	student	NOUN
absel-3078	56	17	to	to	PART
absel-3078	56	18	create	create	VERB
absel-3078	56	19	their	their	PRON
absel-3078	56	20	own	own	ADJ
absel-3078	56	21	spreadsheet	spreadsheet	NOUN
absel-3078	56	22	.	.	PUNCT
absel-3078	57	1	regarding	regard	VERB
absel-3078	57	2	the	the	DET
absel-3078	57	3	financial	financial	ADJ
absel-3078	57	4	data	datum	NOUN
absel-3078	57	5	,	,	PUNCT
absel-3078	57	6	students	student	NOUN
absel-3078	57	7	learn	learn	VERB
absel-3078	57	8	that	that	SCONJ
absel-3078	57	9	public	public	ADJ
absel-3078	57	10	companies	company	NOUN
absel-3078	57	11	have	have	AUX
absel-3078	57	12	been	be	AUX
absel-3078	57	13	required	require	VERB
absel-3078	57	14	to	to	PART
absel-3078	57	15	use	use	VERB
absel-3078	57	16	xbrl	xbrl	PROPN
absel-3078	57	17	in	in	ADP
absel-3078	57	18	sec	sec	PROPN
absel-3078	57	19	filings	filing	NOUN
absel-3078	57	20	since	since	SCONJ
absel-3078	57	21	2011	2011	NUM
absel-3078	57	22	,	,	PUNCT
absel-3078	57	23	and	and	CCONJ
absel-3078	57	24	that	that	SCONJ
absel-3078	57	25	xbrl	xbrl	PROPN
absel-3078	57	26	is	be	AUX
absel-3078	57	27	used	use	VERB
absel-3078	57	28	worldwide	worldwide	ADV
absel-3078	57	29	.	.	PUNCT
absel-3078	58	1	xbrl	xbrl	PROPN
absel-3078	58	2	is	be	AUX
absel-3078	58	3	a	a	DET
absel-3078	58	4	system	system	NOUN
absel-3078	58	5	which	which	PRON
absel-3078	58	6	tags	tag	VERB
absel-3078	58	7	financial	financial	ADJ
absel-3078	58	8	data	datum	NOUN
absel-3078	58	9	that	that	PRON
absel-3078	58	10	is	be	AUX
absel-3078	58	11	presented	present	VERB
absel-3078	58	12	in	in	ADP
absel-3078	58	13	a	a	DET
absel-3078	58	14	computer	computer	NOUN
absel-3078	58	15	-	-	PUNCT
absel-3078	58	16	readable	readable	ADJ
absel-3078	58	17	format	format	NOUN
absel-3078	58	18	.	.	PUNCT
absel-3078	59	1	by	by	ADP
absel-3078	59	2	identifying	identify	VERB
absel-3078	59	3	the	the	DET
absel-3078	59	4	appropriate	appropriate	ADJ
absel-3078	59	5	xbrl	xbrl	NOUN
absel-3078	59	6	tags	tag	NOUN
absel-3078	59	7	,	,	PUNCT
absel-3078	59	8	(	(	PUNCT
absel-3078	59	9	for	for	ADP
absel-3078	59	10	example	example	NOUN
absel-3078	59	11	,	,	PUNCT
absel-3078	59	12	profitloss	profitloss	PROPN
absel-3078	59	13	is	be	AUX
absel-3078	59	14	net	net	ADJ
absel-3078	59	15	income	income	NOUN
absel-3078	59	16	or	or	CCONJ
absel-3078	59	17	assetscurrent	assetscurrent	NOUN
absel-3078	59	18	is	be	AUX
absel-3078	59	19	current	current	ADJ
absel-3078	59	20	assets	asset	NOUN
absel-3078	59	21	)	)	PUNCT
absel-3078	59	22	,	,	PUNCT
absel-3078	59	23	we	we	PRON
absel-3078	59	24	can	can	AUX
absel-3078	59	25	generate	generate	VERB
absel-3078	59	26	meaningful	meaningful	ADJ
absel-3078	59	27	analyses	analysis	NOUN
absel-3078	59	28	by	by	ADP
absel-3078	59	29	simply	simply	ADV
absel-3078	59	30	linking	link	VERB
absel-3078	59	31	to	to	ADP
absel-3078	59	32	and	and	CCONJ
absel-3078	59	33	searching	search	VERB
absel-3078	59	34	the	the	DET
absel-3078	59	35	xbrl	xbrl	PROPN
absel-3078	59	36	data	data	PROPN
absel-3078	59	37	.	.	PUNCT
absel-3078	60	1	students	student	NOUN
absel-3078	60	2	are	be	AUX
absel-3078	60	3	also	also	ADV
absel-3078	60	4	made	make	VERB
absel-3078	60	5	aware	aware	ADJ
absel-3078	60	6	of	of	ADP
absel-3078	60	7	the	the	DET
absel-3078	60	8	challenges	challenge	NOUN
absel-3078	60	9	when	when	SCONJ
absel-3078	60	10	using	use	VERB
absel-3078	60	11	xbrl	xbrl	PROPN
absel-3078	60	12	data	data	PROPN
absel-3078	60	13	.	.	PUNCT
absel-3078	61	1	since	since	SCONJ
absel-3078	61	2	many	many	ADJ
absel-3078	61	3	filers	filer	NOUN
absel-3078	61	4	outsource	outsource	VERB
absel-3078	61	5	xbrl	xbrl	PROPN
absel-3078	61	6	tagging	tagging	NOUN
absel-3078	61	7	(	(	PUNCT
absel-3078	61	8	for	for	ADP
absel-3078	61	9	example	example	NOUN
absel-3078	61	10	,	,	PUNCT
absel-3078	61	11	to	to	PART
absel-3078	61	12	rr	rr	PROPN
absel-3078	61	13	donnelley	donnelley	PROPN
absel-3078	61	14	and	and	CCONJ
absel-3078	61	15	fujitsu	fujitsu	PROPN
absel-3078	61	16	)	)	PUNCT
absel-3078	61	17	,	,	PUNCT
absel-3078	61	18	these	these	DET
absel-3078	61	19	providers	provider	NOUN
absel-3078	61	20	often	often	ADV
absel-3078	61	21	choose	choose	VERB
absel-3078	61	22	conflicting	conflicting	ADJ
absel-3078	61	23	or	or	CCONJ
absel-3078	61	24	uncomparable	uncomparable	ADJ
absel-3078	61	25	tags	tag	NOUN
absel-3078	61	26	.	.	PUNCT
absel-3078	62	1	for	for	ADP
absel-3078	62	2	example	example	NOUN
absel-3078	62	3	,	,	PUNCT
absel-3078	62	4	for	for	ADP
absel-3078	62	5	the	the	DET
absel-3078	62	6	balance	balance	NOUN
absel-3078	62	7	sheet	sheet	NOUN
absel-3078	62	8	account	account	NOUN
absel-3078	62	9	“	"	PUNCT
absel-3078	62	10	cash	cash	NOUN
absel-3078	62	11	and	and	CCONJ
absel-3078	62	12	cash	cash	NOUN
absel-3078	62	13	equivalents	equivalent	NOUN
absel-3078	62	14	”	"	PUNCT
absel-3078	62	15	,	,	PUNCT
absel-3078	62	16	one	one	NUM
absel-3078	62	17	company	company	NOUN
absel-3078	62	18	may	may	AUX
absel-3078	62	19	use	use	VERB
absel-3078	62	20	the	the	DET
absel-3078	62	21	tag	tag	NOUN
absel-3078	62	22	cashandcashequivalents	cashandcashequivalent	NOUN
absel-3078	62	23	while	while	SCONJ
absel-3078	62	24	a	a	DET
absel-3078	62	25	different	different	ADJ
absel-3078	62	26	company	company	NOUN
absel-3078	62	27	may	may	AUX
absel-3078	62	28	use	use	VERB
absel-3078	62	29	cashandcashequivalentsatcarryingvalue	cashandcashequivalentsatcarryingvalue	NOUN
absel-3078	62	30	.	.	PUNCT
absel-3078	63	1	these	these	PRON
absel-3078	63	2	are	be	AUX
absel-3078	63	3	completely	completely	ADV
absel-3078	63	4	different	different	ADJ
absel-3078	63	5	xbrl	xbrl	PROPN
absel-3078	63	6	tags	tag	NOUN
absel-3078	63	7	representing	represent	VERB
absel-3078	63	8	the	the	DET
absel-3078	63	9	same	same	ADJ
absel-3078	63	10	financial	financial	ADJ
absel-3078	63	11	statement	statement	NOUN
absel-3078	63	12	data	datum	NOUN
absel-3078	63	13	and	and	CCONJ
absel-3078	63	14	a	a	DET
absel-3078	63	15	spreadsheet	spreadsheet	NOUN
absel-3078	63	16	formula	formula	NOUN
absel-3078	63	17	may	may	AUX
absel-3078	63	18	not	not	PART
absel-3078	63	19	load	load	VERB
absel-3078	63	20	both	both	DET
absel-3078	63	21	values	value	NOUN
absel-3078	63	22	if	if	SCONJ
absel-3078	63	23	we	we	PRON
absel-3078	63	24	explicitly	explicitly	ADV
absel-3078	63	25	choose	choose	VERB
absel-3078	63	26	only	only	ADV
absel-3078	63	27	one	one	NUM
absel-3078	63	28	.	.	PUNCT
absel-3078	64	1	to	to	PART
absel-3078	64	2	mitigate	mitigate	VERB
absel-3078	64	3	this	this	PRON
absel-3078	64	4	,	,	PUNCT
absel-3078	64	5	some	some	DET
absel-3078	64	6	software	software	NOUN
absel-3078	64	7	will	will	AUX
absel-3078	64	8	use	use	VERB
absel-3078	64	9	“	"	PUNCT
absel-3078	64	10	normalized	normalize	VERB
absel-3078	64	11	”	"	PUNCT
absel-3078	64	12	accounts	account	NOUN
absel-3078	64	13	which	which	PRON
absel-3078	64	14	essentially	essentially	ADV
absel-3078	64	15	group	group	VERB
absel-3078	64	16	similar	similar	ADJ
absel-3078	64	17	items	item	NOUN
absel-3078	64	18	under	under	ADP
absel-3078	64	19	a	a	DET
absel-3078	64	20	common	common	ADJ
absel-3078	64	21	tag	tag	NOUN
absel-3078	64	22	,	,	PUNCT
absel-3078	64	23	as	as	SCONJ
absel-3078	64	24	shown	show	VERB
absel-3078	64	25	in	in	ADP
absel-3078	64	26	this	this	DET
absel-3078	64	27	exercise	exercise	NOUN
absel-3078	64	28	.	.	PUNCT
absel-3078	65	1	students	student	NOUN
absel-3078	65	2	are	be	AUX
absel-3078	65	3	made	make	VERB
absel-3078	65	4	aware	aware	ADJ
absel-3078	65	5	,	,	PUNCT
absel-3078	65	6	however	however	ADV
absel-3078	65	7	,	,	PUNCT
absel-3078	65	8	that	that	SCONJ
absel-3078	65	9	some	some	DET
absel-3078	65	10	values	value	NOUN
absel-3078	65	11	may	may	AUX
absel-3078	65	12	not	not	PART
absel-3078	65	13	load	load	VERB
absel-3078	65	14	into	into	ADP
absel-3078	65	15	the	the	DET
absel-3078	65	16	spreadsheet	spreadsheet	NOUN
absel-3078	65	17	,	,	PUNCT
absel-3078	65	18	and	and	CCONJ
absel-3078	65	19	this	this	PRON
absel-3078	65	20	will	will	AUX
absel-3078	65	21	distort	distort	VERB
absel-3078	65	22	the	the	DET
absel-3078	65	23	financial	financial	ADJ
absel-3078	65	24	ratio	ratio	NOUN
absel-3078	65	25	analysis	analysis	NOUN
absel-3078	65	26	.	.	PUNCT
absel-3078	66	1	at	at	ADP
absel-3078	66	2	this	this	DET
absel-3078	66	3	point	point	NOUN
absel-3078	66	4	we	we	PRON
absel-3078	66	5	are	be	AUX
absel-3078	66	6	ready	ready	ADJ
absel-3078	66	7	to	to	PART
absel-3078	66	8	begin	begin	VERB
absel-3078	66	9	the	the	DET
absel-3078	66	10	in	in	ADP
absel-3078	66	11	-	-	PUNCT
absel-3078	66	12	class	class	NOUN
absel-3078	66	13	lab	lab	NOUN
absel-3078	66	14	.	.	PUNCT
absel-3078	67	1	students	student	NOUN
absel-3078	67	2	have	have	AUX
absel-3078	67	3	responded	respond	VERB
absel-3078	67	4	positively	positively	ADV
absel-3078	67	5	to	to	ADP
absel-3078	67	6	this	this	DET
absel-3078	67	7	lab	lab	NOUN
absel-3078	67	8	.	.	PUNCT
absel-3078	68	1	at	at	ADP
absel-3078	68	2	the	the	DET
absel-3078	68	3	conclusion	conclusion	NOUN
absel-3078	68	4	of	of	ADP
absel-3078	68	5	the	the	DET
absel-3078	68	6	fall	fall	NOUN
absel-3078	68	7	2016	2016	NUM
absel-3078	68	8	semester	semester	NOUN
absel-3078	68	9	,	,	PUNCT
absel-3078	68	10	52	52	NUM
absel-3078	68	11	students	student	NOUN
absel-3078	68	12	were	be	AUX
absel-3078	68	13	asked	ask	VERB
absel-3078	68	14	a	a	DET
absel-3078	68	15	general	general	ADJ
absel-3078	68	16	question	question	NOUN
absel-3078	68	17	about	about	ADP
absel-3078	68	18	the	the	DET
absel-3078	68	19	usefulness	usefulness	NOUN
absel-3078	68	20	of	of	ADP
absel-3078	68	21	the	the	DET
absel-3078	68	22	lab	lab	NOUN
absel-3078	68	23	in	in	ADP
absel-3078	68	24	understanding	understand	VERB
absel-3078	68	25	xbrl	xbrl	PROPN
absel-3078	68	26	(	(	PUNCT
absel-3078	68	27	1=	1=	X
absel-3078	68	28	not	not	PART
absel-3078	68	29	useful	useful	ADJ
absel-3078	68	30	,	,	PUNCT
absel-3078	68	31	5	5	NUM
absel-3078	68	32	=	=	SYM
absel-3078	68	33	very	very	ADV
absel-3078	68	34	useful	useful	ADJ
absel-3078	68	35	)	)	PUNCT
absel-3078	68	36	and	and	CCONJ
absel-3078	68	37	the	the	DET
absel-3078	68	38	average	average	ADJ
absel-3078	68	39	response	response	NOUN
absel-3078	68	40	was	be	AUX
absel-3078	68	41	3.94/5	3.94/5	NUM
absel-3078	68	42	.	.	PUNCT
absel-3078	69	1	in	in	ADP
absel-3078	69	2	future	future	ADJ
absel-3078	69	3	semesters	semester	NOUN
absel-3078	69	4	,	,	PUNCT
absel-3078	69	5	the	the	DET
absel-3078	69	6	authors	author	NOUN
absel-3078	69	7	will	will	AUX
absel-3078	69	8	use	use	VERB
absel-3078	69	9	pre	pre	VERB
absel-3078	69	10	and	and	CCONJ
absel-3078	69	11	post	post	VERB
absel-3078	69	12	assessment	assessment	NOUN
absel-3078	69	13	tools	tool	NOUN
absel-3078	69	14	to	to	PART
absel-3078	69	15	provide	provide	VERB
absel-3078	69	16	assurance	assurance	NOUN
absel-3078	69	17	of	of	ADP
absel-3078	69	18	student	student	NOUN
absel-3078	69	19	learning	learning	NOUN
absel-3078	69	20	and	and	CCONJ
absel-3078	69	21	to	to	PART
absel-3078	69	22	identify	identify	VERB
absel-3078	69	23	areas	area	NOUN
absel-3078	69	24	of	of	ADP
absel-3078	69	25	potential	potential	ADJ
absel-3078	69	26	improvement	improvement	NOUN
absel-3078	69	27	for	for	ADP
absel-3078	69	28	future	future	ADJ
absel-3078	69	29	semesters	semester	NOUN
absel-3078	69	30	.	.	PUNCT
absel-3078	70	1	the	the	DET
absel-3078	70	2	following	follow	VERB
absel-3078	70	3	section	section	NOUN
absel-3078	70	4	of	of	ADP
absel-3078	70	5	the	the	DET
absel-3078	70	6	paper	paper	NOUN
absel-3078	70	7	presents	present	VERB
absel-3078	70	8	the	the	DET
absel-3078	70	9	exercise	exercise	NOUN
absel-3078	70	10	given	give	VERB
absel-3078	70	11	to	to	ADP
absel-3078	70	12	students	student	NOUN
absel-3078	70	13	.	.	PUNCT
absel-3078	71	1	this	this	DET
absel-3078	71	2	exercise	exercise	NOUN
absel-3078	71	3	is	be	AUX
absel-3078	71	4	designed	design	VERB
absel-3078	71	5	to	to	PART
absel-3078	71	6	be	be	AUX
absel-3078	71	7	completed	complete	VERB
absel-3078	71	8	by	by	ADP
absel-3078	71	9	students	student	NOUN
absel-3078	71	10	on	on	ADP
absel-3078	71	11	a	a	DET
absel-3078	71	12	laptop	laptop	NOUN
absel-3078	71	13	or	or	CCONJ
absel-3078	71	14	in	in	ADP
absel-3078	71	15	a	a	DET
absel-3078	71	16	computer	computer	NOUN
absel-3078	71	17	lab	lab	NOUN
absel-3078	71	18	using	use	VERB
absel-3078	71	19	a	a	DET
absel-3078	71	20	standard	standard	ADJ
absel-3078	71	21	web	web	NOUN
absel-3078	71	22	browser	browser	NOUN
absel-3078	71	23	.	.	PUNCT
absel-3078	72	1	it	it	PRON
absel-3078	72	2	also	also	ADV
absel-3078	72	3	works	work	VERB
absel-3078	72	4	on	on	ADP
absel-3078	72	5	mobile	mobile	ADJ
absel-3078	72	6	devices	device	NOUN
absel-3078	72	7	,	,	PUNCT
absel-3078	72	8	such	such	DET
absel-3078	72	9	an	an	DET
absel-3078	72	10	ipad	ipad	NOUN
absel-3078	72	11	or	or	CCONJ
absel-3078	72	12	android	android	PROPN
absel-3078	72	13	phone	phone	NOUN
absel-3078	72	14	using	use	VERB
absel-3078	72	15	the	the	DET
absel-3078	72	16	google	google	PROPN
absel-3078	72	17	sheets	sheet	NOUN
absel-3078	72	18	app	app	NOUN
absel-3078	72	19	and	and	CCONJ
absel-3078	72	20	a	a	DET
absel-3078	72	21	google	google	PROPN
absel-3078	72	22	account	account	NOUN
absel-3078	72	23	.	.	PUNCT
absel-3078	73	1	no	no	DET
absel-3078	73	2	additional	additional	ADJ
absel-3078	73	3	tools	tool	NOUN
absel-3078	73	4	or	or	CCONJ
absel-3078	73	5	accounts	account	NOUN
absel-3078	73	6	are	be	AUX
absel-3078	73	7	necessary	necessary	ADJ
absel-3078	73	8	.	.	PUNCT
absel-3078	74	1	for	for	ADP
absel-3078	74	2	page	page	NOUN
absel-3078	74	3	118	118	NUM
absel-3078	74	4	developments	development	NOUN
absel-3078	74	5	in	in	ADP
absel-3078	74	6	business	business	NOUN
absel-3078	74	7	simulation	simulation	NOUN
absel-3078	74	8	and	and	CCONJ
absel-3078	74	9	experiential	experiential	ADJ
absel-3078	74	10	learning	learning	NOUN
absel-3078	74	11	,	,	PUNCT
absel-3078	74	12	volume	volume	NOUN
absel-3078	74	13	44	44	NUM
absel-3078	74	14	,	,	PUNCT
absel-3078	74	15	2017	2017	NUM
absel-3078	74	16	extensions	extension	NOUN
absel-3078	74	17	of	of	ADP
absel-3078	74	18	this	this	DET
absel-3078	74	19	exercise	exercise	NOUN
absel-3078	74	20	,	,	PUNCT
absel-3078	74	21	see	see	VERB
absel-3078	74	22	the	the	DET
absel-3078	74	23	last	last	ADJ
absel-3078	74	24	section	section	NOUN
absel-3078	74	25	of	of	ADP
absel-3078	74	26	the	the	DET
absel-3078	74	27	paper	paper	NOUN
absel-3078	74	28	.	.	PUNCT
absel-3078	75	1	xbrl	xbrl	PROPN
absel-3078	75	2	and	and	CCONJ
absel-3078	75	3	financial	financial	ADJ
absel-3078	75	4	statement	statement	NOUN
absel-3078	75	5	ratio	ratio	NOUN
absel-3078	75	6	exercise	exercise	NOUN
absel-3078	75	7	instructions	instruction	NOUN
absel-3078	75	8	financial	financial	ADJ
absel-3078	75	9	ratios	ratio	NOUN
absel-3078	75	10	can	can	AUX
absel-3078	75	11	more	more	ADV
absel-3078	75	12	easily	easily	ADV
absel-3078	75	13	be	be	AUX
absel-3078	75	14	calculated	calculate	VERB
absel-3078	75	15	using	use	VERB
absel-3078	75	16	spreadsheets	spreadsheet	NOUN
absel-3078	75	17	and	and	CCONJ
absel-3078	75	18	xbrl	xbrl	PROPN
absel-3078	75	19	.	.	PUNCT
absel-3078	76	1	in	in	ADP
absel-3078	76	2	this	this	DET
absel-3078	76	3	lab	lab	NOUN
absel-3078	76	4	,	,	PUNCT
absel-3078	76	5	you	you	PRON
absel-3078	76	6	will	will	AUX
absel-3078	76	7	1	1	NUM
absel-3078	76	8	)	)	PUNCT
absel-3078	76	9	select	select	VERB
absel-3078	76	10	an	an	DET
absel-3078	76	11	industry	industry	NOUN
absel-3078	76	12	to	to	PART
absel-3078	76	13	analyze	analyze	VERB
absel-3078	76	14	,	,	PUNCT
absel-3078	76	15	2	2	X
absel-3078	76	16	)	)	PUNCT
absel-3078	76	17	create	create	VERB
absel-3078	76	18	a	a	DET
absel-3078	76	19	copy	copy	NOUN
absel-3078	76	20	of	of	ADP
absel-3078	76	21	a	a	DET
absel-3078	76	22	spreadsheet	spreadsheet	NOUN
absel-3078	76	23	template	template	NOUN
absel-3078	76	24	,	,	PUNCT
absel-3078	76	25	3	3	X
absel-3078	76	26	)	)	PUNCT
absel-3078	76	27	input	input	NOUN
absel-3078	76	28	ticker	ticker	NOUN
absel-3078	76	29	symbols	symbol	NOUN
absel-3078	76	30	from	from	ADP
absel-3078	76	31	three	three	NUM
absel-3078	76	32	u.s	u.s	PROPN
absel-3078	76	33	.	.	PROPN
absel-3078	76	34	public	public	ADJ
absel-3078	76	35	companies	company	NOUN
absel-3078	76	36	,	,	PUNCT
absel-3078	76	37	and	and	CCONJ
absel-3078	76	38	4	4	X
absel-3078	76	39	)	)	PUNCT
absel-3078	76	40	calculate	calculate	VERB
absel-3078	76	41	financial	financial	ADJ
absel-3078	76	42	ratios	ratio	NOUN
absel-3078	76	43	and	and	CCONJ
absel-3078	76	44	make	make	VERB
absel-3078	76	45	observations	observation	NOUN
absel-3078	76	46	about	about	ADP
absel-3078	76	47	the	the	DET
absel-3078	76	48	state	state	NOUN
absel-3078	76	49	of	of	ADP
absel-3078	76	50	the	the	DET
absel-3078	76	51	companies	company	NOUN
absel-3078	76	52	using	use	VERB
absel-3078	76	53	these	these	DET
absel-3078	76	54	financial	financial	ADJ
absel-3078	76	55	ratios	ratio	NOUN
absel-3078	76	56	.	.	PUNCT
absel-3078	77	1	part	part	NOUN
absel-3078	77	2	1	1	NUM
absel-3078	77	3	:	:	PUNCT
absel-3078	77	4	select	select	VERB
absel-3078	77	5	an	an	DET
absel-3078	77	6	industry	industry	NOUN
absel-3078	77	7	below	below	ADV
absel-3078	77	8	is	be	AUX
absel-3078	77	9	a	a	DET
absel-3078	77	10	list	list	NOUN
absel-3078	77	11	of	of	ADP
absel-3078	77	12	15	15	NUM
absel-3078	77	13	fortune	fortune	NOUN
absel-3078	77	14	100	100	NUM
absel-3078	77	15	companies	company	NOUN
absel-3078	77	16	in	in	ADP
absel-3078	77	17	five	five	NUM
absel-3078	77	18	different	different	ADJ
absel-3078	77	19	industries	industry	NOUN
absel-3078	77	20	.	.	PUNCT
absel-3078	78	1	each	each	PRON
absel-3078	78	2	of	of	ADP
absel-3078	78	3	these	these	DET
absel-3078	78	4	companies	company	NOUN
absel-3078	78	5	has	have	VERB
absel-3078	78	6	attributes	attribute	NOUN
absel-3078	78	7	and	and	CCONJ
absel-3078	78	8	strategies	strategy	NOUN
absel-3078	78	9	that	that	PRON
absel-3078	78	10	are	be	AUX
absel-3078	78	11	similar	similar	ADJ
absel-3078	78	12	to	to	ADP
absel-3078	78	13	and	and	CCONJ
absel-3078	78	14	different	different	ADJ
absel-3078	78	15	from	from	ADP
absel-3078	78	16	their	their	PRON
absel-3078	78	17	competitors	competitor	NOUN
absel-3078	78	18	.	.	PUNCT
absel-3078	79	1	choose	choose	VERB
absel-3078	79	2	one	one	NUM
absel-3078	79	3	industry	industry	NOUN
absel-3078	79	4	to	to	PART
absel-3078	79	5	analyze	analyze	VERB
absel-3078	79	6	.	.	PUNCT
absel-3078	80	1			X
absel-3078	80	2	retail	retail	NOUN
absel-3078	80	3	:	:	PUNCT
absel-3078	80	4	walmar	walmar	PROPN
absel-3078	80	5	t	t	PROPN
absel-3078	80	6	(	(	PUNCT
absel-3078	80	7	wmt	wmt	PROPN
absel-3078	80	8	)	)	PUNCT
absel-3078	80	9	,	,	PUNCT
absel-3078	80	10	target	target	NOUN
absel-3078	80	11	(	(	PUNCT
absel-3078	80	12	tgt	tgt	NOUN
absel-3078	80	13	)	)	PUNCT
absel-3078	80	14	,	,	PUNCT
absel-3078	80	15	and	and	CCONJ
absel-3078	80	16	kroger	kroger	NOUN
absel-3078	80	17	(	(	PUNCT
absel-3078	80	18	kr	kr	PROPN
absel-3078	80	19	)	)	PUNCT
absel-3078	80	20			NOUN
absel-3078	80	21	technology	technology	NOUN
absel-3078	80	22	:	:	PUNCT
absel-3078	81	1	microsoft	microsoft	PROPN
absel-3078	81	2	(	(	PUNCT
absel-3078	81	3	msft	msft	PROPN
absel-3078	81	4	)	)	PUNCT
absel-3078	81	5	,	,	PUNCT
absel-3078	81	6	apple	apple	NOUN
absel-3078	81	7	(	(	PUNCT
absel-3078	81	8	aapl	aapl	NOUN
absel-3078	81	9	)	)	PUNCT
absel-3078	81	10	,	,	PUNCT
absel-3078	81	11	and	and	CCONJ
absel-3078	81	12	facebook	facebook	NOUN
absel-3078	81	13	(	(	PUNCT
absel-3078	81	14	fb	fb	INTJ
absel-3078	81	15	)	)	PUNCT
absel-3078	81	16			NOUN
absel-3078	81	17	pharmaceutical	pharmaceutical	NOUN
absel-3078	81	18	:	:	PUNCT
absel-3078	81	19	johnson	johnson	PROPN
absel-3078	81	20	&	&	CCONJ
absel-3078	81	21	johnson	johnson	PROPN
absel-3078	81	22	(	(	PUNCT
absel-3078	81	23	jnj	jnj	PROPN
absel-3078	81	24	)	)	PUNCT
absel-3078	81	25	,	,	PUNCT
absel-3078	81	26	merck	merck	PROPN
absel-3078	81	27	(	(	PUNCT
absel-3078	81	28	mrk	mrk	PROPN
absel-3078	81	29	)	)	PUNCT
absel-3078	81	30	,	,	PUNCT
absel-3078	81	31	and	and	CCONJ
absel-3078	81	32	bristol	bristol	PROPN
absel-3078	81	33	-	-	PUNCT
absel-3078	81	34	myers	myers	PROPN
absel-3078	81	35	squibb	squibb	PROPN
absel-3078	81	36	(	(	PUNCT
absel-3078	81	37	bmy	bmy	PROPN
absel-3078	81	38	)	)	PUNCT
absel-3078	81	39			NOUN
absel-3078	81	40	finance	finance	NOUN
absel-3078	81	41	:	:	PUNCT
absel-3078	81	42	citigroup	citigroup	NOUN
absel-3078	81	43	(	(	PUNCT
absel-3078	81	44	c	c	NOUN
absel-3078	81	45	)	)	PUNCT
absel-3078	81	46	,	,	PUNCT
absel-3078	81	47	wells	wells	PROPN
absel-3078	81	48	-	-	PUNCT
absel-3078	81	49	fargo	fargo	PROPN
absel-3078	81	50	(	(	PUNCT
absel-3078	81	51	wfc	wfc	PROPN
absel-3078	81	52	)	)	PUNCT
absel-3078	81	53	,	,	PUNCT
absel-3078	81	54	and	and	CCONJ
absel-3078	81	55	jp	jp	NOUN
absel-3078	81	56	morgan	morgan	PROPN
absel-3078	81	57	chase	chase	PROPN
absel-3078	81	58	(	(	PUNCT
absel-3078	81	59	jpm	jpm	PROPN
absel-3078	81	60	)	)	PUNCT
absel-3078	81	61			PRON
absel-3078	81	62	energy	energy	NOUN
absel-3078	81	63	:	:	PUNCT
absel-3078	81	64	exxon	exxon	PROPN
absel-3078	81	65	-	-	PUNCT
absel-3078	81	66	mobil	mobil	PROPN
absel-3078	81	67	(	(	PUNCT
absel-3078	81	68	xom	xom	PROPN
absel-3078	81	69	)	)	PUNCT
absel-3078	81	70	,	,	PUNCT
absel-3078	81	71	chevron	chevron	NOUN
absel-3078	81	72	(	(	PUNCT
absel-3078	81	73	cvs	cvs	PROPN
absel-3078	81	74	)	)	PUNCT
absel-3078	81	75	,	,	PUNCT
absel-3078	81	76	and	and	CCONJ
absel-3078	81	77	phillips	phillips	PROPN
absel-3078	81	78	66	66	NUM
absel-3078	81	79	(	(	PUNCT
absel-3078	81	80	psx	psx	PROPN
absel-3078	81	81	)	)	PUNCT
absel-3078	81	82	part	part	NOUN
absel-3078	81	83	2	2	NUM
absel-3078	81	84	:	:	PUNCT
absel-3078	81	85	creat	creat	NOUN
absel-3078	81	86	a	a	DET
absel-3078	81	87	copy	copy	NOUN
absel-3078	81	88	of	of	ADP
absel-3078	81	89	a	a	DET
absel-3078	81	90	spreadsheet	spreadsheet	NOUN
absel-3078	81	91	template	template	NOUN
absel-3078	81	92	do	do	VERB
absel-3078	81	93	this	this	PRON
absel-3078	81	94	:	:	PUNCT
absel-3078	81	95	1	1	X
absel-3078	81	96	.	.	X
absel-3078	81	97	open	open	VERB
absel-3078	81	98	a	a	DET
absel-3078	81	99	web	web	NOUN
absel-3078	81	100	browser	browser	NOUN
absel-3078	81	101	and	and	CCONJ
absel-3078	81	102	go	go	VERB
absel-3078	81	103	to	to	ADP
absel-3078	81	104	drive.google.com	drive.google.com	PROPN
absel-3078	81	105	.	.	PUNCT
absel-3078	82	1	2	2	X
absel-3078	82	2	.	.	X
absel-3078	82	3	if	if	SCONJ
absel-3078	82	4	you	you	PRON
absel-3078	82	5	have	have	AUX
absel-3078	82	6	n’t	not	PART
absel-3078	82	7	done	do	VERB
absel-3078	82	8	so	so	ADV
absel-3078	82	9	already	already	ADV
absel-3078	82	10	,	,	PUNCT
absel-3078	82	11	sign	sign	VERB
absel-3078	82	12	into	into	ADP
absel-3078	82	13	your	your	PRON
absel-3078	82	14	google	google	PROPN
absel-3078	82	15	account	account	NOUN
absel-3078	82	16	.	.	PUNCT
absel-3078	83	1	figure	figure	VERB
absel-3078	83	2	1	1	NUM
absel-3078	83	3	financial	financial	ADJ
absel-3078	83	4	ratios	ratio	NOUN
absel-3078	83	5	with	with	ADP
absel-3078	83	6	xbrl	xbrl	PROPN
absel-3078	83	7	table	table	NOUN
absel-3078	83	8	1	1	NUM
absel-3078	83	9	input	input	NOUN
absel-3078	83	10	ticker	ticker	PROPN
absel-3078	83	11	symbols	symbols	PROPN
absel-3078	83	12	retail	retail	ADJ
absel-3078	83	13	technology	technology	NOUN
absel-3078	83	14	pharmaceutical	pharmaceutical	NOUN
absel-3078	83	15	finance	finance	NOUN
absel-3078	83	16	energy	energy	NOUN
absel-3078	83	17	wmt	wmt	PROPN
absel-3078	83	18	msft	msft	PROPN
absel-3078	84	1	jnj	jnj	PROPN
absel-3078	84	2	c	c	PROPN
absel-3078	84	3	xom	xom	PROPN
absel-3078	84	4	tgt	tgt	PROPN
absel-3078	84	5	aapl	aapl	PROPN
absel-3078	84	6	mrk	mrk	PROPN
absel-3078	84	7	wfc	wfc	PROPN
absel-3078	84	8	cvs	cvs	PROPN
absel-3078	84	9	kr	kr	PROPN
absel-3078	84	10	fb	fb	INTJ
absel-3078	84	11	bmy	bmy	PROPN
absel-3078	84	12	jpm	jpm	PROPN
absel-3078	84	13	psx	psx	PROPN
absel-3078	84	14	https://drive.google.com/	https://drive.google.com/	PROPN
absel-3078	84	15	page	page	NOUN
absel-3078	84	16	119	119	NUM
absel-3078	84	17	developments	development	NOUN
absel-3078	84	18	in	in	ADP
absel-3078	84	19	business	business	NOUN
absel-3078	84	20	simulation	simulation	NOUN
absel-3078	84	21	and	and	CCONJ
absel-3078	84	22	experiential	experiential	ADJ
absel-3078	84	23	learning	learning	NOUN
absel-3078	84	24	,	,	PUNCT
absel-3078	84	25	volume	volume	NOUN
absel-3078	84	26	44	44	NUM
absel-3078	84	27	,	,	PUNCT
absel-3078	84	28	2017	2017	NUM
absel-3078	84	29	3	3	NUM
absel-3078	84	30	.	.	PUNCT
absel-3078	84	31	go	go	VERB
absel-3078	84	32	to	to	ADP
absel-3078	84	33	http://tinyurl.com/xbrlratios	http://tinyurl.com/xbrlratios	PRON
absel-3078	84	34	.	.	PUNCT
absel-3078	85	1	you	you	PRON
absel-3078	85	2	will	will	AUX
absel-3078	85	3	see	see	VERB
absel-3078	85	4	a	a	DET
absel-3078	85	5	spreadsheet	spreadsheet	NOUN
absel-3078	85	6	similar	similar	ADJ
absel-3078	85	7	to	to	PART
absel-3078	85	8	figure	figure	VERB
absel-3078	85	9	1	1	NUM
absel-3078	85	10	.	.	NOUN
absel-3078	85	11	4	4	X
absel-3078	85	12	.	.	X
absel-3078	85	13	click	click	VERB
absel-3078	85	14	file	file	NOUN
absel-3078	85	15	>	>	X
absel-3078	85	16	make	make	VERB
absel-3078	85	17	a	a	DET
absel-3078	85	18	copy	copy	NOUN
absel-3078	85	19	…	…	PUNCT
absel-3078	85	20	as	as	SCONJ
absel-3078	85	21	shown	show	VERB
absel-3078	85	22	in	in	ADP
absel-3078	85	23	figure	figure	NOUN
absel-3078	85	24	1	1	NUM
absel-3078	85	25	below	below	ADV
absel-3078	85	26	.	.	PUNCT
absel-3078	86	1	5	5	X
absel-3078	86	2	.	.	X
absel-3078	86	3	rename	rename	VERB
absel-3078	86	4	your	your	PRON
absel-3078	86	5	spreadsheet	spreadsheet	NOUN
absel-3078	86	6	,	,	PUNCT
absel-3078	86	7	if	if	SCONJ
absel-3078	86	8	desired	desire	VERB
absel-3078	86	9	,	,	PUNCT
absel-3078	86	10	and	and	CCONJ
absel-3078	86	11	click	click	VERB
absel-3078	86	12	ok	ok	INTJ
absel-3078	86	13	to	to	PART
absel-3078	86	14	save	save	VERB
absel-3078	86	15	a	a	DET
absel-3078	86	16	copy	copy	NOUN
absel-3078	86	17	to	to	ADP
absel-3078	86	18	your	your	PRON
absel-3078	86	19	drive	drive	NOUN
absel-3078	86	20	.	.	PUNCT
absel-3078	87	1	a	a	DET
absel-3078	87	2	new	new	ADJ
absel-3078	87	3	tab	tab	NOUN
absel-3078	87	4	will	will	AUX
absel-3078	87	5	open	open	VERB
absel-3078	87	6	with	with	ADP
absel-3078	87	7	your	your	PRON
absel-3078	87	8	copy	copy	NOUN
absel-3078	87	9	of	of	ADP
absel-3078	87	10	the	the	DET
absel-3078	87	11	spreadsheet	spreadsheet	NOUN
absel-3078	87	12	.	.	PUNCT
absel-3078	88	1	you	you	PRON
absel-3078	88	2	may	may	AUX
absel-3078	88	3	now	now	ADV
absel-3078	88	4	edit	edit	VERB
absel-3078	88	5	the	the	DET
absel-3078	88	6	values	value	NOUN
absel-3078	88	7	and	and	CCONJ
absel-3078	88	8	formulas	formula	NOUN
absel-3078	88	9	.	.	PUNCT
absel-3078	89	1	part	part	NOUN
absel-3078	89	2	3	3	NUM
absel-3078	89	3	:	:	PUNCT
absel-3078	89	4	input	input	NOUN
absel-3078	89	5	ticker	ticker	PROPN
absel-3078	89	6	symbols	symbol	NOUN
absel-3078	89	7	refer	refer	VERB
absel-3078	89	8	to	to	ADP
absel-3078	89	9	table	table	NOUN
absel-3078	89	10	1	1	NUM
absel-3078	89	11	below	below	ADP
absel-3078	89	12	for	for	ADP
absel-3078	89	13	your	your	PRON
absel-3078	89	14	industry	industry	NOUN
absel-3078	89	15	’s	’s	PART
absel-3078	89	16	ticker	ticker	NOUN
absel-3078	89	17	symbols	symbol	NOUN
absel-3078	89	18	.	.	PUNCT
absel-3078	90	1	1	1	X
absel-3078	90	2	.	.	X
absel-3078	90	3	in	in	ADP
absel-3078	90	4	the	the	DET
absel-3078	90	5	“	"	PUNCT
absel-3078	90	6	main	main	ADJ
absel-3078	90	7	company	company	NOUN
absel-3078	90	8	ticker	ticker	NOUN
absel-3078	90	9	”	"	PUNCT
absel-3078	90	10	field	field	NOUN
absel-3078	90	11	,	,	PUNCT
absel-3078	90	12	input	input	VERB
absel-3078	90	13	the	the	DET
absel-3078	90	14	ticker	ticker	NOUN
absel-3078	90	15	of	of	ADP
absel-3078	90	16	the	the	DET
absel-3078	90	17	company	company	NOUN
absel-3078	90	18	you	you	PRON
absel-3078	90	19	would	would	AUX
absel-3078	90	20	like	like	VERB
absel-3078	90	21	to	to	PART
absel-3078	90	22	focus	focus	VERB
absel-3078	90	23	your	your	PRON
absel-3078	90	24	analysis	analysis	NOUN
absel-3078	90	25	on	on	ADP
absel-3078	90	26	and	and	CCONJ
absel-3078	90	27	press	press	NOUN
absel-3078	90	28	enter	enter	VERB
absel-3078	90	29	.	.	PUNCT
absel-3078	91	1	in	in	ADP
absel-3078	91	2	a	a	DET
absel-3078	91	3	moment	moment	NOUN
absel-3078	91	4	,	,	PUNCT
absel-3078	91	5	the	the	DET
absel-3078	91	6	value	value	NOUN
absel-3078	91	7	on	on	ADP
absel-3078	91	8	the	the	DET
absel-3078	91	9	spreadsheet	spreadsheet	NOUN
absel-3078	91	10	will	will	AUX
absel-3078	91	11	change	change	VERB
absel-3078	91	12	to	to	ADP
absel-3078	91	13	loading	loading	NOUN
absel-3078	91	14	…	…	PUNCT
absel-3078	91	15	and	and	CCONJ
absel-3078	91	16	then	then	ADV
absel-3078	91	17	show	show	VERB
absel-3078	91	18	your	your	PRON
absel-3078	91	19	company	company	NOUN
absel-3078	91	20	’s	’s	PART
absel-3078	91	21	financial	financial	ADJ
absel-3078	91	22	figures	figure	NOUN
absel-3078	91	23	.	.	PUNCT
absel-3078	92	1	2	2	X
absel-3078	92	2	.	.	X
absel-3078	92	3	in	in	ADP
absel-3078	92	4	the	the	DET
absel-3078	92	5	“	"	PUNCT
absel-3078	92	6	most	most	ADV
absel-3078	92	7	recent	recent	ADJ
absel-3078	92	8	year	year	NOUN
absel-3078	92	9	”	"	PUNCT
absel-3078	92	10	field	field	NOUN
absel-3078	92	11	,	,	PUNCT
absel-3078	92	12	enter	enter	VERB
absel-3078	92	13	the	the	DET
absel-3078	92	14	most	most	ADV
absel-3078	92	15	recent	recent	ADJ
absel-3078	92	16	reporting	reporting	NOUN
absel-3078	92	17	year	year	NOUN
absel-3078	92	18	.	.	PUNCT
absel-3078	93	1	it	it	PRON
absel-3078	93	2	may	may	AUX
absel-3078	93	3	be	be	AUX
absel-3078	93	4	the	the	DET
absel-3078	93	5	current	current	ADJ
absel-3078	93	6	year	year	NOUN
absel-3078	93	7	or	or	CCONJ
absel-3078	93	8	the	the	DET
absel-3078	93	9	previous	previous	ADJ
absel-3078	93	10	year	year	NOUN
absel-3078	93	11	.	.	PUNCT
absel-3078	94	1	3	3	X
absel-3078	94	2	.	.	X
absel-3078	94	3	in	in	ADP
absel-3078	94	4	the	the	DET
absel-3078	94	5	“	"	PUNCT
absel-3078	94	6	period	period	NOUN
absel-3078	94	7	”	"	PUNCT
absel-3078	94	8	field	field	NOUN
absel-3078	94	9	,	,	PUNCT
absel-3078	94	10	enter	enter	VERB
absel-3078	94	11	either	either	DET
absel-3078	94	12	fy	fy	PROPN
absel-3078	94	13	for	for	ADP
absel-3078	94	14	fiscal	fiscal	ADJ
absel-3078	94	15	year	year	NOUN
absel-3078	94	16	or	or	CCONJ
absel-3078	94	17	q1	q1	PROPN
absel-3078	94	18	for	for	ADP
absel-3078	94	19	1st	1st	ADJ
absel-3078	94	20	quarter	quarter	NOUN
absel-3078	94	21	,	,	PUNCT
absel-3078	94	22	etc	etc	X
absel-3078	94	23	.	.	X
absel-3078	95	1	4	4	X
absel-3078	95	2	.	.	X
absel-3078	95	3	in	in	ADP
absel-3078	95	4	the	the	DET
absel-3078	95	5	“	"	PUNCT
absel-3078	95	6	round	round	NOUN
absel-3078	95	7	to	to	ADP
absel-3078	95	8	”	"	PUNCT
absel-3078	95	9	field	field	NOUN
absel-3078	95	10	,	,	PUNCT
absel-3078	95	11	choose	choose	VERB
absel-3078	95	12	the	the	DET
absel-3078	95	13	rounding	rounding	NOUN
absel-3078	95	14	amount	amount	NOUN
absel-3078	95	15	.	.	PUNCT
absel-3078	96	1	1,000	1,000	NUM
absel-3078	96	2	will	will	AUX
absel-3078	96	3	round	round	VERB
absel-3078	96	4	to	to	ADP
absel-3078	96	5	thousands	thousand	NOUN
absel-3078	96	6	of	of	ADP
absel-3078	96	7	dollars	dollar	NOUN
absel-3078	96	8	;	;	PUNCT
absel-3078	96	9	1,000,000	1,000,000	NUM
absel-3078	96	10	will	will	AUX
absel-3078	96	11	round	round	VERB
absel-3078	96	12	to	to	ADP
absel-3078	96	13	millions	million	NOUN
absel-3078	96	14	of	of	ADP
absel-3078	96	15	dollars	dollar	NOUN
absel-3078	96	16	.	.	PUNCT
absel-3078	97	1	5	5	X
absel-3078	97	2	.	.	X
absel-3078	97	3	in	in	ADP
absel-3078	97	4	the	the	DET
absel-3078	97	5	“	"	PUNCT
absel-3078	97	6	comparable	comparable	ADJ
absel-3078	97	7	1	1	NUM
absel-3078	97	8	ticker	ticker	NOUN
absel-3078	97	9	”	"	PUNCT
absel-3078	97	10	field	field	NOUN
absel-3078	97	11	,	,	PUNCT
absel-3078	97	12	input	input	VERB
absel-3078	97	13	the	the	DET
absel-3078	97	14	ticker	ticker	NOUN
absel-3078	97	15	of	of	ADP
absel-3078	97	16	a	a	DET
absel-3078	97	17	second	second	ADJ
absel-3078	97	18	company	company	NOUN
absel-3078	97	19	you	you	PRON
absel-3078	97	20	would	would	AUX
absel-3078	97	21	like	like	VERB
absel-3078	97	22	to	to	PART
absel-3078	97	23	compare	compare	VERB
absel-3078	97	24	with	with	ADP
absel-3078	97	25	your	your	PRON
absel-3078	97	26	first	first	ADJ
absel-3078	97	27	company	company	NOUN
absel-3078	97	28	.	.	PUNCT
absel-3078	98	1	6	6	X
absel-3078	98	2	.	.	X
absel-3078	98	3	in	in	ADP
absel-3078	98	4	the	the	DET
absel-3078	98	5	“	"	PUNCT
absel-3078	98	6	comparable	comparable	ADJ
absel-3078	98	7	2	2	NUM
absel-3078	98	8	ticker	ticker	NOUN
absel-3078	98	9	”	"	PUNCT
absel-3078	98	10	field	field	NOUN
absel-3078	98	11	,	,	PUNCT
absel-3078	98	12	input	input	VERB
absel-3078	98	13	the	the	DET
absel-3078	98	14	ticker	ticker	NOUN
absel-3078	98	15	of	of	ADP
absel-3078	98	16	a	a	DET
absel-3078	98	17	third	third	ADJ
absel-3078	98	18	company	company	NOUN
absel-3078	98	19	you	you	PRON
absel-3078	98	20	would	would	AUX
absel-3078	98	21	like	like	VERB
absel-3078	98	22	to	to	PART
absel-3078	98	23	compare	compare	VERB
absel-3078	98	24	with	with	ADP
absel-3078	98	25	your	your	PRON
absel-3078	98	26	first	first	ADJ
absel-3078	98	27	company	company	NOUN
absel-3078	98	28	.	.	PUNCT
absel-3078	99	1	part	part	NOUN
absel-3078	99	2	4	4	NUM
absel-3078	99	3	:	:	PUNCT
absel-3078	99	4	analyze	analyze	VERB
absel-3078	99	5	the	the	DET
absel-3078	99	6	financial	financial	ADJ
absel-3078	99	7	ratios	ratio	NOUN
absel-3078	99	8	first	first	ADV
absel-3078	99	9	,	,	PUNCT
absel-3078	99	10	review	review	VERB
absel-3078	99	11	the	the	DET
absel-3078	99	12	facts	fact	NOUN
absel-3078	99	13	sheet	sheet	VERB
absel-3078	99	14	to	to	PART
absel-3078	99	15	determine	determine	VERB
absel-3078	99	16	whether	whether	SCONJ
absel-3078	99	17	there	there	PRON
absel-3078	99	18	are	be	VERB
absel-3078	99	19	any	any	DET
absel-3078	99	20	values	value	NOUN
absel-3078	99	21	missing	miss	VERB
absel-3078	99	22	for	for	ADP
absel-3078	99	23	the	the	DET
absel-3078	99	24	companies	company	NOUN
absel-3078	99	25	you	you	PRON
absel-3078	99	26	are	be	AUX
absel-3078	99	27	analyzing	analyze	VERB
absel-3078	99	28	.	.	PUNCT
absel-3078	100	1	describe	describe	VERB
absel-3078	100	2	what	what	DET
absel-3078	100	3	impact	impact	NOUN
absel-3078	100	4	(	(	PUNCT
absel-3078	100	5	if	if	SCONJ
absel-3078	100	6	any	any	PRON
absel-3078	100	7	)	)	PUNCT
absel-3078	100	8	the	the	DET
absel-3078	100	9	missing	miss	VERB
absel-3078	100	10	data	datum	NOUN
absel-3078	100	11	has	have	VERB
absel-3078	100	12	on	on	ADP
absel-3078	100	13	the	the	DET
absel-3078	100	14	ratios	ratio	NOUN
absel-3078	100	15	.	.	PUNCT
absel-3078	101	1	once	once	SCONJ
absel-3078	101	2	you	you	PRON
absel-3078	101	3	have	have	AUX
absel-3078	101	4	determined	determine	VERB
absel-3078	101	5	whether	whether	SCONJ
absel-3078	101	6	any	any	DET
absel-3078	101	7	data	data	NOUN
absel-3078	101	8	is	be	AUX
absel-3078	101	9	missing	miss	VERB
absel-3078	101	10	,	,	PUNCT
absel-3078	101	11	you	you	PRON
absel-3078	101	12	have	have	VERB
absel-3078	101	13	a	a	DET
absel-3078	101	14	chance	chance	NOUN
absel-3078	101	15	to	to	PART
absel-3078	101	16	find	find	VERB
absel-3078	101	17	some	some	DET
absel-3078	101	18	interesting	interesting	ADJ
absel-3078	101	19	trends	trend	NOUN
absel-3078	101	20	and	and	CCONJ
absel-3078	101	21	comparisons	comparison	NOUN
absel-3078	101	22	in	in	ADP
absel-3078	101	23	the	the	DET
absel-3078	101	24	data	datum	NOUN
absel-3078	101	25	.	.	PUNCT
absel-3078	102	1	you	you	PRON
absel-3078	102	2	will	will	AUX
absel-3078	102	3	click	click	VERB
absel-3078	102	4	through	through	ADP
absel-3078	102	5	the	the	DET
absel-3078	102	6	sheets	sheet	NOUN
absel-3078	102	7	at	at	ADP
absel-3078	102	8	the	the	DET
absel-3078	102	9	bottom	bottom	NOUN
absel-3078	102	10	to	to	PART
absel-3078	102	11	review	review	VERB
absel-3078	102	12	the	the	DET
absel-3078	102	13	ratios	ratio	NOUN
absel-3078	102	14	.	.	PUNCT
absel-3078	103	1	to	to	PART
absel-3078	103	2	aid	aid	VERB
absel-3078	103	3	in	in	ADP
absel-3078	103	4	this	this	DET
absel-3078	103	5	analysis	analysis	NOUN
absel-3078	103	6	,	,	PUNCT
absel-3078	103	7	the	the	DET
absel-3078	103	8	template	template	NOUN
absel-3078	103	9	also	also	ADV
absel-3078	103	10	includes	include	VERB
absel-3078	103	11	sparklines	sparkline	NOUN
absel-3078	103	12	that	that	PRON
absel-3078	103	13	provide	provide	VERB
absel-3078	103	14	a	a	DET
absel-3078	103	15	mini	mini	NOUN
absel-3078	103	16	-	-	NOUN
absel-3078	103	17	graph	graph	NOUN
absel-3078	103	18	to	to	PART
absel-3078	103	19	help	help	VERB
absel-3078	103	20	you	you	PRON
absel-3078	103	21	quickly	quickly	ADV
absel-3078	103	22	visualize	visualize	VERB
absel-3078	103	23	any	any	DET
absel-3078	103	24	significant	significant	ADJ
absel-3078	103	25	values	value	NOUN
absel-3078	103	26	or	or	CCONJ
absel-3078	103	27	trends	trend	NOUN
absel-3078	103	28	.	.	PUNCT
absel-3078	104	1	review	review	VERB
absel-3078	104	2	the	the	DET
absel-3078	104	3	14	14	NUM
absel-3078	104	4	financial	financial	ADJ
absel-3078	104	5	ratios	ratio	NOUN
absel-3078	104	6	and	and	CCONJ
absel-3078	104	7	make	make	VERB
absel-3078	104	8	some	some	DET
absel-3078	104	9	conclusions	conclusion	NOUN
absel-3078	104	10	or	or	CCONJ
absel-3078	104	11	judgements	judgement	NOUN
absel-3078	104	12	about	about	ADP
absel-3078	104	13	the	the	DET
absel-3078	104	14	values	value	NOUN
absel-3078	104	15	,	,	PUNCT
absel-3078	104	16	trends	trend	NOUN
absel-3078	104	17	,	,	PUNCT
absel-3078	104	18	or	or	CCONJ
absel-3078	104	19	comparisons	comparison	NOUN
absel-3078	104	20	with	with	ADP
absel-3078	104	21	the	the	DET
absel-3078	104	22	other	other	ADJ
absel-3078	104	23	companies	company	NOUN
absel-3078	104	24	.	.	PUNCT
absel-3078	105	1	for	for	ADP
absel-3078	105	2	example	example	NOUN
absel-3078	105	3	,	,	PUNCT
absel-3078	105	4	if	if	SCONJ
absel-3078	105	5	one	one	NUM
absel-3078	105	6	company	company	NOUN
absel-3078	105	7	has	have	VERB
absel-3078	105	8	a	a	DET
absel-3078	105	9	significantly	significantly	ADV
absel-3078	105	10	higher	high	ADJ
absel-3078	105	11	debt	debt	NOUN
absel-3078	105	12	-	-	PUNCT
absel-3078	105	13	to	to	ADP
absel-3078	105	14	-	-	PUNCT
absel-3078	105	15	equity	equity	NOUN
absel-3078	105	16	ratio	ratio	NOUN
absel-3078	105	17	than	than	ADP
absel-3078	105	18	the	the	DET
absel-3078	105	19	other	other	ADJ
absel-3078	105	20	two	two	NUM
absel-3078	105	21	,	,	PUNCT
absel-3078	105	22	what	what	PRON
absel-3078	105	23	might	might	AUX
absel-3078	105	24	be	be	AUX
absel-3078	105	25	driving	drive	VERB
absel-3078	105	26	this	this	PRON
absel-3078	105	27	?	?	PUNCT
absel-3078	106	1	has	have	AUX
absel-3078	106	2	the	the	DET
absel-3078	106	3	company	company	NOUN
absel-3078	106	4	you	you	PRON
absel-3078	106	5	are	be	AUX
absel-3078	106	6	analyzing	analyze	VERB
absel-3078	106	7	seen	see	VERB
absel-3078	106	8	any	any	DET
absel-3078	106	9	major	major	ADJ
absel-3078	106	10	changes	change	NOUN
absel-3078	106	11	in	in	ADP
absel-3078	106	12	their	their	PRON
absel-3078	106	13	ratios	ratio	NOUN
absel-3078	106	14	in	in	ADP
absel-3078	106	15	the	the	DET
absel-3078	106	16	past	past	ADJ
absel-3078	106	17	three	three	NUM
absel-3078	106	18	years	year	NOUN
absel-3078	106	19	?	?	PUNCT
absel-3078	107	1	which	which	PRON
absel-3078	107	2	of	of	ADP
absel-3078	107	3	the	the	DET
absel-3078	107	4	three	three	NUM
absel-3078	107	5	companies	company	NOUN
absel-3078	107	6	is	be	AUX
absel-3078	107	7	most	most	ADV
absel-3078	107	8	liquid	liquid	ADJ
absel-3078	107	9	in	in	ADP
absel-3078	107	10	the	the	DET
absel-3078	107	11	most	most	ADV
absel-3078	107	12	current	current	ADJ
absel-3078	107	13	year	year	NOUN
absel-3078	107	14	?	?	PUNCT
absel-3078	108	1	how	how	SCONJ
absel-3078	108	2	has	have	AUX
absel-3078	108	3	your	your	PRON
absel-3078	108	4	company	company	NOUN
absel-3078	108	5	managed	manage	VERB
absel-3078	108	6	short	short	ADJ
absel-3078	108	7	-	-	PUNCT
absel-3078	108	8	term	term	NOUN
absel-3078	108	9	liabilities	liability	NOUN
absel-3078	108	10	over	over	ADP
absel-3078	108	11	the	the	DET
absel-3078	108	12	last	last	ADJ
absel-3078	108	13	three	three	NUM
absel-3078	108	14	years	year	NOUN
absel-3078	108	15	?	?	PUNCT
absel-3078	109	1	make	make	VERB
absel-3078	109	2	sure	sure	ADJ
absel-3078	109	3	you	you	PRON
absel-3078	109	4	analyze	analyze	VERB
absel-3078	109	5	liquidity	liquidity	NOUN
absel-3078	109	6	,	,	PUNCT
absel-3078	109	7	profitability	profitability	NOUN
absel-3078	109	8	,	,	PUNCT
absel-3078	109	9	financing	financing	NOUN
absel-3078	109	10	(	(	PUNCT
absel-3078	109	11	leverage	leverage	NOUN
absel-3078	109	12	)	)	PUNCT
absel-3078	109	13	and	and	CCONJ
absel-3078	109	14	activity	activity	NOUN
absel-3078	109	15	for	for	ADP
absel-3078	109	16	your	your	PRON
absel-3078	109	17	company	company	NOUN
absel-3078	109	18	.	.	PUNCT
absel-3078	110	1	make	make	VERB
absel-3078	110	2	sure	sure	ADJ
absel-3078	110	3	you	you	PRON
absel-3078	110	4	consider	consider	VERB
absel-3078	110	5	the	the	DET
absel-3078	110	6	dupont	dupont	NOUN
absel-3078	110	7	framework	framework	NOUN
absel-3078	110	8	to	to	PART
absel-3078	110	9	interpret	interpret	VERB
absel-3078	110	10	the	the	DET
absel-3078	110	11	results	result	NOUN
absel-3078	110	12	and	and	CCONJ
absel-3078	110	13	make	make	VERB
absel-3078	110	14	sure	sure	ADJ
absel-3078	110	15	you	you	PRON
absel-3078	110	16	make	make	VERB
absel-3078	110	17	a	a	DET
absel-3078	110	18	judgement	judgement	NOUN
absel-3078	110	19	about	about	ADP
absel-3078	110	20	your	your	PRON
absel-3078	110	21	company	company	NOUN
absel-3078	110	22	’s	’s	PART
absel-3078	110	23	financial	financial	ADJ
absel-3078	110	24	position	position	NOUN
absel-3078	110	25	based	base	VERB
absel-3078	110	26	upon	upon	SCONJ
absel-3078	110	27	the	the	DET
absel-3078	110	28	data	datum	NOUN
absel-3078	110	29	.	.	PUNCT
absel-3078	111	1	expanding	expand	VERB
absel-3078	111	2	the	the	DET
absel-3078	111	3	exercise	exercise	NOUN
absel-3078	111	4	additional	additional	ADJ
absel-3078	111	5	companies	company	NOUN
absel-3078	111	6	the	the	DET
absel-3078	111	7	add	add	VERB
absel-3078	111	8	-	-	PUNCT
absel-3078	111	9	in	in	ADV
absel-3078	111	10	for	for	ADP
absel-3078	111	11	this	this	DET
absel-3078	111	12	spreadsheet	spreadsheet	NOUN
absel-3078	111	13	is	be	AUX
absel-3078	111	14	provided	provide	VERB
absel-3078	111	15	by	by	ADP
absel-3078	111	16	findynamics	findynamic	NOUN
absel-3078	111	17	and	and	CCONJ
absel-3078	111	18	provides	provide	VERB
absel-3078	111	19	access	access	NOUN
absel-3078	111	20	to	to	ADP
absel-3078	111	21	data	datum	NOUN
absel-3078	111	22	related	relate	VERB
absel-3078	111	23	to	to	ADP
absel-3078	111	24	fortune	fortune	NOUN
absel-3078	111	25	100	100	NUM
absel-3078	111	26	companies	company	NOUN
absel-3078	111	27	.	.	PUNCT
absel-3078	112	1	instructors	instructor	NOUN
absel-3078	112	2	and	and	CCONJ
absel-3078	112	3	students	student	NOUN
absel-3078	112	4	wishing	wish	VERB
absel-3078	112	5	to	to	PART
absel-3078	112	6	choose	choose	VERB
absel-3078	112	7	additional	additional	ADJ
absel-3078	112	8	companies	company	NOUN
absel-3078	112	9	or	or	CCONJ
absel-3078	112	10	make	make	VERB
absel-3078	112	11	comparisons	comparison	NOUN
absel-3078	112	12	with	with	ADP
absel-3078	112	13	smaller	small	ADJ
absel-3078	112	14	companies	company	NOUN
absel-3078	112	15	,	,	PUNCT
absel-3078	112	16	must	must	AUX
absel-3078	112	17	register	register	VERB
absel-3078	112	18	for	for	ADP
absel-3078	112	19	a	a	DET
absel-3078	112	20	free	free	ADJ
absel-3078	112	21	academic	academic	ADJ
absel-3078	112	22	account	account	NOUN
absel-3078	112	23	.	.	PUNCT
absel-3078	113	1	go	go	VERB
absel-3078	113	2	to	to	ADP
absel-3078	113	3	https://findynamics.com/register/	https://findynamics.com/register/	ADV
absel-3078	113	4	and	and	CCONJ
absel-3078	113	5	check	check	VERB
absel-3078	113	6	the	the	DET
absel-3078	113	7	apply	apply	NOUN
absel-3078	113	8	for	for	ADP
absel-3078	113	9	academic	academic	ADJ
absel-3078	113	10	license	license	NOUN
absel-3078	113	11	button	button	NOUN
absel-3078	113	12	.	.	PUNCT
absel-3078	114	1	custom	custom	NOUN
absel-3078	114	2	spreadsheets	spreadsheet	NOUN
absel-3078	114	3	you	you	PRON
absel-3078	114	4	can	can	AUX
absel-3078	114	5	make	make	VERB
absel-3078	114	6	any	any	DET
absel-3078	114	7	google	google	PROPN
absel-3078	114	8	sheet	sheet	NOUN
absel-3078	114	9	xbrl	xbrl	PROPN
absel-3078	114	10	enabled	enable	VERB
absel-3078	114	11	by	by	ADP
absel-3078	114	12	adding	add	VERB
absel-3078	114	13	a	a	DET
absel-3078	114	14	script	script	NOUN
absel-3078	114	15	to	to	ADP
absel-3078	114	16	the	the	DET
absel-3078	114	17	page	page	NOUN
absel-3078	114	18	.	.	PUNCT
absel-3078	115	1	1	1	X
absel-3078	115	2	.	.	X
absel-3078	115	3	go	go	VERB
absel-3078	115	4	to	to	ADP
absel-3078	115	5	https://findynamics.com/gsheets/ixbrlanalyst.gs	https://findynamics.com/gsheets/ixbrlanalyst.gs	NUM
absel-3078	115	6	.	.	NOUN
absel-3078	116	1	2	2	NUM
absel-3078	116	2	.	.	X
absel-3078	116	3	select	select	VERB
absel-3078	116	4	the	the	DET
absel-3078	116	5	script	script	NOUN
absel-3078	116	6	and	and	CCONJ
absel-3078	116	7	copy	copy	VERB
absel-3078	116	8	it	it	PRON
absel-3078	116	9	to	to	ADP
absel-3078	116	10	your	your	PRON
absel-3078	116	11	clipboard	clipboard	NOUN
absel-3078	116	12	.	.	PUNCT
absel-3078	117	1	3	3	X
absel-3078	117	2	.	.	X
absel-3078	117	3	open	open	VERB
absel-3078	117	4	your	your	PRON
absel-3078	117	5	google	google	NOUN
absel-3078	117	6	sheet	sheet	NOUN
absel-3078	117	7	.	.	PUNCT
absel-3078	118	1	4	4	X
absel-3078	118	2	.	.	X
absel-3078	118	3	go	go	VERB
absel-3078	118	4	to	to	ADP
absel-3078	118	5	tools	tool	NOUN
absel-3078	118	6	>	>	X
absel-3078	118	7	script	script	NOUN
absel-3078	118	8	editor	editor	NOUN
absel-3078	118	9	…	…	PUNCT
absel-3078	118	10	5	5	X
absel-3078	118	11	.	.	X
absel-3078	118	12	go	go	VERB
absel-3078	118	13	to	to	ADP
absel-3078	118	14	the	the	DET
absel-3078	118	15	end	end	NOUN
absel-3078	118	16	of	of	ADP
absel-3078	118	17	the	the	DET
absel-3078	118	18	script	script	NOUN
absel-3078	118	19	and	and	CCONJ
absel-3078	118	20	paste	paste	VERB
absel-3078	118	21	the	the	DET
absel-3078	118	22	script	script	NOUN
absel-3078	118	23	you	you	PRON
absel-3078	118	24	copied	copy	VERB
absel-3078	118	25	above	above	ADV
absel-3078	118	26	in	in	ADP
absel-3078	118	27	step	step	NOUN
absel-3078	118	28	2	2	NUM
absel-3078	118	29	.	.	NOUN
absel-3078	118	30	6	6	NUM
absel-3078	118	31	.	.	X
absel-3078	119	1	save	save	VERB
absel-3078	119	2	the	the	DET
absel-3078	119	3	script	script	NOUN
absel-3078	119	4	and	and	CCONJ
absel-3078	119	5	close	close	VERB
absel-3078	119	6	the	the	DET
absel-3078	119	7	browser	browser	NOUN
absel-3078	119	8	tab	tab	NOUN
absel-3078	119	9	to	to	PART
absel-3078	119	10	return	return	VERB
absel-3078	119	11	to	to	ADP
absel-3078	119	12	your	your	PRON
absel-3078	119	13	google	google	NOUN
absel-3078	119	14	sheet	sheet	NOUN
absel-3078	119	15	.	.	PUNCT
absel-3078	120	1	7	7	X
absel-3078	120	2	.	.	X
absel-3078	120	3	refresh	refresh	VERB
absel-3078	120	4	the	the	DET
absel-3078	120	5	page	page	NOUN
absel-3078	120	6	.	.	PUNCT
absel-3078	121	1	you	you	PRON
absel-3078	121	2	will	will	AUX
absel-3078	121	3	now	now	ADV
absel-3078	121	4	see	see	VERB
absel-3078	121	5	a	a	DET
absel-3078	121	6	new	new	ADJ
absel-3078	121	7	menu	menu	NOUN
absel-3078	121	8	called	call	VERB
absel-3078	121	9	ixbrlanalyst	ixbrlanalyst	NOUN
absel-3078	121	10	.	.	PUNCT
absel-3078	122	1	8	8	X
absel-3078	122	2	.	.	PUNCT
absel-3078	123	1	[	[	X
absel-3078	123	2	optional	optional	X
absel-3078	123	3	]	]	PUNCT
absel-3078	123	4	to	to	PART
absel-3078	123	5	access	access	VERB
absel-3078	123	6	additional	additional	ADJ
absel-3078	123	7	companies	company	NOUN
absel-3078	123	8	,	,	PUNCT
absel-3078	123	9	connect	connect	VERB
absel-3078	123	10	your	your	PRON
absel-3078	123	11	findynamics	findynamic	NOUN
absel-3078	123	12	account	account	NOUN
absel-3078	123	13	a.	a.	NOUN
absel-3078	123	14	go	go	VERB
absel-3078	123	15	to	to	ADP
absel-3078	123	16	ixbrlanalyst	ixbrlanalyst	PROPN
absel-3078	123	17	>	>	X
absel-3078	123	18	connect	connect	PROPN
absel-3078	123	19	.	.	PUNCT
absel-3078	124	1	b.	b.	PROPN
absel-3078	124	2	enter	enter	VERB
absel-3078	124	3	your	your	PRON
absel-3078	124	4	findynamics	findynamic	NOUN
absel-3078	124	5	username	username	NOUN
absel-3078	124	6	and	and	CCONJ
absel-3078	124	7	password	password	NOUN
absel-3078	124	8	when	when	SCONJ
absel-3078	124	9	prompted	prompt	VERB
absel-3078	124	10	.	.	PUNCT
absel-3078	125	1	9	9	X
absel-3078	125	2	.	.	X
absel-3078	125	3	you	you	PRON
absel-3078	125	4	will	will	AUX
absel-3078	125	5	now	now	ADV
absel-3078	125	6	be	be	AUX
absel-3078	125	7	able	able	ADJ
absel-3078	125	8	to	to	PART
absel-3078	125	9	load	load	VERB
absel-3078	125	10	all	all	DET
absel-3078	125	11	company	company	NOUN
absel-3078	125	12	figures	figure	NOUN
absel-3078	125	13	.	.	PUNCT
absel-3078	126	1	the	the	DET
absel-3078	126	2	basic	basic	ADJ
absel-3078	126	3	formula	formula	NOUN
absel-3078	126	4	to	to	PART
absel-3078	126	5	access	access	VERB
absel-3078	126	6	xbrl	xbrl	PROPN
absel-3078	126	7	data	data	PROPN
absel-3078	126	8	is	be	AUX
absel-3078	126	9	:	:	PUNCT
absel-3078	126	10	=	=	SYM
absel-3078	126	11	xbrlfact	xbrlfact	ADJ
absel-3078	126	12	(	(	PUNCT
absel-3078	126	13	ticker	ticker	NOUN
absel-3078	126	14	,	,	PUNCT
absel-3078	126	15	xbrltag	xbrltag	NOUN
absel-3078	126	16	,	,	PUNCT
absel-3078	126	17	year	year	NOUN
absel-3078	126	18	,	,	PUNCT
absel-3078	126	19	period	period	NOUN
absel-3078	126	20	)	)	PUNCT
absel-3078	126	21	.	.	PUNCT
absel-3078	127	1	set	set	VERB
absel-3078	127	2	up	up	ADP
absel-3078	127	3	your	your	PRON
absel-3078	127	4	sheet	sheet	NOUN
absel-3078	127	5	to	to	PART
absel-3078	127	6	include	include	VERB
absel-3078	127	7	the	the	DET
absel-3078	127	8	company	company	NOUN
absel-3078	127	9	,	,	PUNCT
absel-3078	127	10	accounts	account	NOUN
absel-3078	127	11	,	,	PUNCT
absel-3078	127	12	year	year	NOUN
absel-3078	127	13	,	,	PUNCT
absel-3078	127	14	and	and	CCONJ
absel-3078	127	15	reporting	reporting	NOUN
absel-3078	127	16	period	period	NOUN
absel-3078	127	17	.	.	PUNCT
absel-3078	128	1	then	then	ADV
absel-3078	128	2	use	use	VERB
absel-3078	128	3	relative	relative	ADJ
absel-3078	128	4	references	reference	NOUN
absel-3078	128	5	to	to	PART
absel-3078	128	6	load	load	VERB
absel-3078	128	7	the	the	DET
absel-3078	128	8	relevant	relevant	ADJ
absel-3078	128	9	information	information	NOUN
absel-3078	128	10	.	.	PUNCT
absel-3078	129	1	conclusion	conclusion	NOUN
absel-3078	129	2	this	this	DET
absel-3078	129	3	paper	paper	NOUN
absel-3078	129	4	describes	describe	VERB
absel-3078	129	5	a	a	DET
absel-3078	129	6	rich	rich	ADJ
absel-3078	129	7	,	,	PUNCT
absel-3078	129	8	complex	complex	ADJ
absel-3078	129	9	curriculum	curriculum	NOUN
absel-3078	129	10	unit	unit	NOUN
absel-3078	129	11	designed	design	VERB
absel-3078	129	12	to	to	PART
absel-3078	129	13	be	be	AUX
absel-3078	129	14	delivered	deliver	VERB
absel-3078	129	15	to	to	ADP
absel-3078	129	16	accounting	accounting	NOUN
absel-3078	129	17	majors	major	NOUN
absel-3078	129	18	in	in	ADP
absel-3078	129	19	an	an	DET
absel-3078	129	20	accounting	accounting	NOUN
absel-3078	129	21	information	information	NOUN
absel-3078	129	22	course	course	NOUN
absel-3078	129	23	.	.	PUNCT
absel-3078	130	1	it	it	PRON
absel-3078	130	2	focuses	focus	VERB
absel-3078	130	3	on	on	ADP
absel-3078	130	4	the	the	DET
absel-3078	130	5	generation	generation	NOUN
absel-3078	130	6	and	and	CCONJ
absel-3078	130	7	interpretation	interpretation	NOUN
absel-3078	130	8	of	of	ADP
absel-3078	130	9	financial	financial	ADJ
absel-3078	130	10	ratios	ratio	NOUN
absel-3078	130	11	to	to	PART
absel-3078	130	12	evaluate	evaluate	VERB
absel-3078	130	13	the	the	DET
absel-3078	130	14	financial	financial	ADJ
absel-3078	130	15	health	health	NOUN
absel-3078	130	16	of	of	ADP
absel-3078	130	17	business	business	NOUN
absel-3078	130	18	organizations	organization	NOUN
absel-3078	130	19	and	and	CCONJ
absel-3078	130	20	requires	require	VERB
absel-3078	130	21	students	student	NOUN
absel-3078	130	22	to	to	PART
absel-3078	130	23	access	access	VERB
absel-3078	130	24	real	real	ADJ
absel-3078	130	25	time	time	NOUN
absel-3078	130	26	corporate	corporate	ADJ
absel-3078	130	27	financial	financial	ADJ
absel-3078	130	28	data	datum	NOUN
absel-3078	130	29	to	to	PART
absel-3078	130	30	calculate	calculate	VERB
absel-3078	130	31	and	and	CCONJ
absel-3078	130	32	interpret	interpret	VERB
absel-3078	130	33	financial	financial	ADJ
absel-3078	130	34	ratios	ratio	NOUN
absel-3078	130	35	while	while	SCONJ
absel-3078	130	36	simultaneously	simultaneously	ADV
absel-3078	130	37	introducing	introduce	VERB
absel-3078	130	38	students	student	NOUN
absel-3078	130	39	to	to	ADP
absel-3078	130	40	xbrl	xbrl	PROPN
absel-3078	130	41	data	data	PROPN
absel-3078	130	42	and	and	CCONJ
absel-3078	130	43	developing	develop	VERB
absel-3078	130	44	their	their	PRON
absel-3078	130	45	spreadsheet	spreadsheet	NOUN
absel-3078	130	46	skills	skill	NOUN
absel-3078	130	47	.	.	PUNCT
absel-3078	131	1	anecdotal	anecdotal	ADJ
absel-3078	131	2	and	and	CCONJ
absel-3078	131	3	overall	overall	ADJ
absel-3078	131	4	evidence	evidence	NOUN
absel-3078	131	5	from	from	ADP
absel-3078	131	6	student	student	NOUN
absel-3078	131	7	reaction	reaction	NOUN
absel-3078	131	8	to	to	ADP
absel-3078	131	9	this	this	DET
absel-3078	131	10	unit	unit	NOUN
absel-3078	131	11	has	have	AUX
absel-3078	131	12	been	be	AUX
absel-3078	131	13	good	good	ADJ
absel-3078	131	14	.	.	PUNCT
absel-3078	132	1	students	student	NOUN
absel-3078	132	2	are	be	AUX
absel-3078	132	3	very	very	ADV
absel-3078	132	4	positive	positive	ADJ
absel-3078	132	5	when	when	SCONJ
absel-3078	132	6	they	they	PRON
absel-3078	132	7	have	have	AUX
absel-3078	132	8	learned	learn	VERB
absel-3078	132	9	material	material	NOUN
absel-3078	132	10	that	that	PRON
absel-3078	132	11	they	they	PRON
absel-3078	132	12	deem	deem	VERB
absel-3078	132	13	to	to	PART
absel-3078	132	14	be	be	AUX
absel-3078	132	15	useful	useful	ADJ
absel-3078	132	16	and	and	CCONJ
absel-3078	132	17	relevant	relevant	ADJ
absel-3078	132	18	and	and	CCONJ
absel-3078	132	19	this	this	DET
absel-3078	132	20	unit	unit	NOUN
absel-3078	132	21	delivers	deliver	VERB
absel-3078	132	22	on	on	ADP
absel-3078	132	23	those	those	DET
absel-3078	132	24	measures	measure	NOUN
absel-3078	132	25	.	.	PUNCT
absel-3078	133	1	it	it	PRON
absel-3078	133	2	is	be	AUX
absel-3078	133	3	also	also	ADV
absel-3078	133	4	a	a	DET
absel-3078	133	5	creative	creative	ADJ
absel-3078	133	6	way	way	NOUN
absel-3078	133	7	to	to	PART
absel-3078	133	8	integrate	integrate	VERB
absel-3078	133	9	curriculum	curriculum	NOUN
absel-3078	133	10	content	content	NOUN
absel-3078	133	11	across	across	ADP
absel-3078	133	12	courses	course	NOUN
absel-3078	133	13	.	.	PUNCT
absel-3078	134	1	http://tinyurl.com/xbrlratios	http://tinyurl.com/xbrlratios	PRON
absel-3078	134	2	https://findynamics.com/register/	https://findynamics.com/register/	PROPN
absel-3078	134	3	https://findynamics.com/gsheets/ixbrlanalyst.gs	https://findynamics.com/gsheets/ixbrlanalyst.gs	NUM
absel-3078	134	4	page	page	NOUN
absel-3078	134	5	120	120	NUM
absel-3078	134	6	developments	development	NOUN
absel-3078	134	7	in	in	ADP
absel-3078	134	8	business	business	NOUN
absel-3078	134	9	simulation	simulation	NOUN
absel-3078	134	10	and	and	CCONJ
absel-3078	134	11	experiential	experiential	ADJ
absel-3078	134	12	learning	learning	NOUN
absel-3078	134	13	,	,	PUNCT
absel-3078	134	14	volume	volume	NOUN
absel-3078	134	15	44	44	NUM
absel-3078	134	16	,	,	PUNCT
absel-3078	134	17	2017	2017	NUM
absel-3078	134	18	accounting	accounting	NOUN
absel-3078	134	19	education	education	NOUN
absel-3078	134	20	change	change	NOUN
absel-3078	134	21	commission	commission	PROPN
absel-3078	134	22	(	(	PUNCT
absel-3078	134	23	aecc	aecc	PROPN
absel-3078	134	24	)	)	PUNCT
absel-3078	134	25	.	.	PUNCT
absel-3078	135	1	(	(	PUNCT
absel-3078	135	2	1990a	1990a	NUM
absel-3078	135	3	)	)	PUNCT
absel-3078	135	4	.	.	PUNCT
absel-3078	136	1	issues	issue	NOUN
absel-3078	136	2	statement	statement	NOUN
absel-3078	136	3	number	number	NOUN
absel-3078	136	4	one	one	NUM
absel-3078	136	5	:	:	PUNCT
absel-3078	136	6	aecc	aecc	NOUN
absel-3078	136	7	urges	urge	VERB
absel-3078	136	8	priority	priority	NOUN
absel-3078	136	9	for	for	ADP
absel-3078	136	10	teaching	teach	VERB
absel-3078	136	11	in	in	ADP
absel-3078	136	12	higher	high	ADJ
absel-3078	136	13	education	education	NOUN
absel-3078	136	14	.	.	PUNCT
absel-3078	137	1	sarasota	sarasota	PROPN
absel-3078	137	2	,	,	PUNCT
absel-3078	137	3	fl	fl	PROPN
absel-3078	137	4	:	:	PUNCT
absel-3078	137	5	american	american	PROPN
absel-3078	137	6	accounting	accounting	PROPN
absel-3078	137	7	association	association	PROPN
absel-3078	137	8	.	.	PUNCT
absel-3078	138	1	accounting	accounting	NOUN
absel-3078	138	2	education	education	PROPN
absel-3078	138	3	change	change	NOUN
absel-3078	138	4	commission	commission	PROPN
absel-3078	138	5	(	(	PUNCT
absel-3078	138	6	aecc	aecc	PROPN
absel-3078	138	7	)	)	PUNCT
absel-3078	138	8	.	.	PUNCT
absel-3078	139	1	(	(	PUNCT
absel-3078	139	2	1990b	1990b	NUM
absel-3078	139	3	)	)	PUNCT
absel-3078	139	4	.	.	PUNCT
absel-3078	140	1	position	position	NOUN
absel-3078	140	2	statement	statement	NOUN
absel-3078	140	3	number	number	NOUN
absel-3078	140	4	one	one	NUM
absel-3078	140	5	:	:	PUNCT
absel-3078	140	6	objectives	objective	NOUN
absel-3078	140	7	of	of	ADP
absel-3078	140	8	education	education	NOUN
absel-3078	140	9	for	for	ADP
absel-3078	140	10	accountants	accountant	NOUN
absel-3078	140	11	.	.	PUNCT
absel-3078	141	1	sarasota	sarasota	PROPN
absel-3078	141	2	.	.	PUNCT
absel-3078	142	1	fl	fl	PROPN
absel-3078	142	2	:	:	PUNCT
absel-3078	142	3	american	american	PROPN
absel-3078	142	4	accounting	accounting	PROPN
absel-3078	142	5	association	association	PROPN
absel-3078	142	6	.	.	PUNCT
absel-3078	143	1	albrecht	albrecht	PROPN
absel-3078	143	2	,	,	PUNCT
absel-3078	143	3	w.s	w.s	PROPN
absel-3078	143	4	.	.	PROPN
absel-3078	143	5	,	,	PUNCT
absel-3078	143	6	&	&	CCONJ
absel-3078	143	7	sack	sack	PROPN
absel-3078	143	8	,	,	PUNCT
absel-3078	143	9	r.j	r.j	PROPN
absel-3078	143	10	.	.	PROPN
absel-3078	143	11	(	(	PUNCT
absel-3078	143	12	2000	2000	NUM
absel-3078	143	13	)	)	PUNCT
absel-3078	143	14	.	.	PUNCT
absel-3078	144	1	accounting	accounting	NOUN
absel-3078	144	2	education	education	NOUN
absel-3078	144	3	:	:	PUNCT
absel-3078	144	4	charting	chart	VERB
absel-3078	144	5	the	the	DET
absel-3078	144	6	course	course	NOUN
absel-3078	144	7	through	through	ADP
absel-3078	144	8	a	a	DET
absel-3078	144	9	perilous	perilous	ADJ
absel-3078	144	10	future	future	NOUN
absel-3078	144	11	.	.	PUNCT
absel-3078	145	1	sarasota	sarasota	PROPN
absel-3078	145	2	,	,	PUNCT
absel-3078	145	3	fl	fl	PROPN
absel-3078	145	4	.	.	PUNCT
absel-3078	145	5	:	:	PUNCT
absel-3078	146	1	american	american	PROPN
absel-3078	146	2	accounting	accounting	PROPN
absel-3078	146	3	association	association	PROPN
absel-3078	146	4	.	.	PUNCT
absel-3078	147	1	american	american	PROPN
absel-3078	147	2	institute	institute	PROPN
absel-3078	147	3	of	of	ADP
absel-3078	147	4	certified	certify	VERB
absel-3078	147	5	public	public	ADJ
absel-3078	147	6	accountants	accountant	NOUN
absel-3078	147	7	(	(	PUNCT
absel-3078	147	8	aicpa	aicpa	PROPN
absel-3078	147	9	)	)	PUNCT
absel-3078	147	10	.	.	PUNCT
absel-3078	148	1	(	(	PUNCT
absel-3078	148	2	1989	1989	NUM
absel-3078	148	3	)	)	PUNCT
absel-3078	148	4	.	.	PUNCT
absel-3078	149	1	au329	au329	PROPN
absel-3078	149	2	:	:	PUNCT
absel-3078	149	3	analytical	analytical	ADJ
absel-3078	149	4	procedures	procedure	NOUN
absel-3078	149	5	.	.	PUNCT
absel-3078	150	1	new	new	PROPN
absel-3078	150	2	york	york	PROPN
absel-3078	150	3	,	,	PUNCT
absel-3078	150	4	ny	ny	PROPN
absel-3078	150	5	:	:	PUNCT
absel-3078	150	6	aicpa	aicpa	PROPN
absel-3078	150	7	.	.	PUNCT
absel-3078	151	1	american	american	PROPN
absel-3078	151	2	institute	institute	PROPN
absel-3078	151	3	of	of	ADP
absel-3078	151	4	certified	certify	VERB
absel-3078	151	5	public	public	ADJ
absel-3078	151	6	accountants	accountant	NOUN
absel-3078	151	7	(	(	PUNCT
absel-3078	151	8	aicpa	aicpa	PROPN
absel-3078	151	9	)	)	PUNCT
absel-3078	151	10	.	.	PUNCT
absel-3078	152	1	(	(	PUNCT
absel-3078	152	2	1999	1999	NUM
absel-3078	152	3	)	)	PUNCT
absel-3078	152	4	.	.	PUNCT
absel-3078	153	1	core	core	NOUN
absel-3078	153	2	competency	competency	NOUN
absel-3078	153	3	framework	framework	NOUN
absel-3078	153	4	for	for	ADP
absel-3078	153	5	entry	entry	NOUN
absel-3078	153	6	into	into	ADP
absel-3078	153	7	the	the	DET
absel-3078	153	8	accounting	accounting	NOUN
absel-3078	153	9	profession	profession	NOUN
absel-3078	153	10	.	.	PUNCT
absel-3078	154	1	aicpa	aicpa	PROPN
absel-3078	154	2	.	.	PUNCT
absel-3078	155	1	http://www.aicpa.org/	http://www.aicpa.org/	X
absel-3078	155	2	interestareas	interestareas	ADJ
absel-3078	155	3	/	/	SYM
absel-3078	155	4	accountingeducation	accountingeducation	NOUN
absel-3078	155	5	/	/	SYM
absel-3078	155	6	resources	resource	NOUN
absel-3078	155	7	/	/	SYM
absel-3078	155	8	pages/	pages/	NUM
absel-3078	155	9	corecompetency.aspx	corecompetency.aspx	NOUN
absel-3078	155	10	(	(	PUNCT
absel-3078	155	11	accessed	access	VERB
absel-3078	155	12	october	october	PROPN
absel-3078	155	13	16	16	NUM
absel-3078	155	14	,	,	PUNCT
absel-3078	155	15	2016	2016	NUM
absel-3078	155	16	)	)	PUNCT
absel-3078	155	17	.	.	PUNCT
absel-3078	156	1	hamilton	hamilton	PROPN
absel-3078	156	2	,	,	PUNCT
absel-3078	156	3	j.	j.	PROPN
absel-3078	156	4	g.	g.	PROPN
absel-3078	156	5	,	,	PUNCT
absel-3078	156	6	&	&	CCONJ
absel-3078	156	7	klebba	klebba	PROPN
absel-3078	156	8	,	,	PUNCT
absel-3078	156	9	j.m	j.m	PROPN
absel-3078	156	10	.	.	PROPN
absel-3078	156	11	(	(	PUNCT
absel-3078	156	12	2011	2011	NUM
absel-3078	156	13	)	)	PUNCT
absel-3078	156	14	.	.	PUNCT
absel-3078	157	1	experiential	experiential	ADJ
absel-3078	157	2	learning	learning	NOUN
absel-3078	157	3	:	:	PUNCT
absel-3078	157	4	a	a	DET
absel-3078	157	5	course	course	NOUN
absel-3078	157	6	design	design	NOUN
absel-3078	157	7	process	process	NOUN
absel-3078	157	8	for	for	ADP
absel-3078	157	9	critical	critical	ADJ
absel-3078	157	10	thinking	thinking	NOUN
absel-3078	157	11	.	.	PUNCT
absel-3078	158	1	american	american	PROPN
absel-3078	158	2	journal	journal	PROPN
absel-3078	158	3	of	of	ADP
absel-3078	158	4	business	business	NOUN
absel-3078	158	5	education	education	NOUN
absel-3078	158	6	4	4	NUM
absel-3078	158	7	,	,	PUNCT
absel-3078	158	8	no	no	INTJ
absel-3078	158	9	:	:	SYM
absel-3078	158	10	12	12	NUM
absel-3078	158	11	,	,	PUNCT
absel-3078	158	12	1	1	NUM
absel-3078	158	13	-	-	SYM
absel-3078	158	14	12	12	NUM
absel-3078	158	15	.	.	PUNCT
absel-3078	159	1	krathwohl	krathwohl	PROPN
absel-3078	159	2	,	,	PUNCT
absel-3078	159	3	d.	d.	PROPN
absel-3078	159	4	r.	r.	PROPN
absel-3078	159	5	(	(	PUNCT
absel-3078	159	6	2002	2002	NUM
absel-3078	159	7	)	)	PUNCT
absel-3078	159	8	.	.	PUNCT
absel-3078	160	1	a	a	DET
absel-3078	160	2	revision	revision	NOUN
absel-3078	160	3	of	of	ADP
absel-3078	160	4	bloom	bloom	NOUN
absel-3078	160	5	's	's	PART
absel-3078	160	6	taxonomy	taxonomy	NOUN
absel-3078	160	7	:	:	PUNCT
absel-3078	160	8	an	an	DET
absel-3078	160	9	overview	overview	NOUN
absel-3078	160	10	.	.	PUNCT
absel-3078	161	1	theory	theory	NOUN
absel-3078	161	2	into	into	ADP
absel-3078	161	3	practice	practice	NOUN
absel-3078	161	4	41	41	NUM
absel-3078	161	5	,	,	PUNCT
absel-3078	161	6	no	no	INTJ
absel-3078	161	7	.	.	NOUN
absel-3078	161	8	4	4	NUM
absel-3078	161	9	,	,	PUNCT
absel-3078	161	10	212	212	NUM
absel-3078	161	11	-	-	SYM
absel-3078	161	12	218	218	NUM
absel-3078	161	13	.	.	PUNCT
absel-3078	162	1	libby	libby	PROPN
absel-3078	162	2	,	,	PUNCT
absel-3078	162	3	r.	r.	PROPN
absel-3078	162	4	l.	l.	PROPN
absel-3078	162	5	,	,	PUNCT
absel-3078	162	6	libby	libby	PROPN
absel-3078	162	7	,	,	PUNCT
absel-3078	162	8	p.	p.	NOUN
absel-3078	162	9	a.	a.	NOUN
absel-3078	162	10	,	,	PUNCT
absel-3078	162	11	&	&	CCONJ
absel-3078	162	12	hodge	hodge	PROPN
absel-3078	162	13	,	,	PUNCT
absel-3078	162	14	f.	f.	PROPN
absel-3078	162	15	(	(	PUNCT
absel-3078	162	16	2017	2017	NUM
absel-3078	162	17	)	)	PUNCT
absel-3078	162	18	.	.	PUNCT
absel-3078	163	1	financial	financial	ADJ
absel-3078	163	2	accounting	accounting	NOUN
absel-3078	163	3	.	.	PUNCT
absel-3078	164	1	new	new	PROPN
absel-3078	164	2	york	york	PROPN
absel-3078	164	3	,	,	PUNCT
absel-3078	164	4	ny	ny	PROPN
absel-3078	164	5	:	:	PUNCT
absel-3078	164	6	mcgraw	mcgraw	PROPN
absel-3078	164	7	-	-	PUNCT
absel-3078	164	8	hill	hill	NOUN
absel-3078	164	9	education	education	NOUN
absel-3078	164	10	.	.	PUNCT
absel-3078	165	1	spiceland	spiceland	PROPN
absel-3078	165	2	,	,	PUNCT
absel-3078	165	3	d.	d.	PROPN
absel-3078	165	4	,	,	PUNCT
absel-3078	165	5	sepe	sepe	PROPN
absel-3078	165	6	,	,	PUNCT
absel-3078	165	7	j.	j.	PROPN
absel-3078	165	8	,	,	PUNCT
absel-3078	165	9	nelson	nelson	PROPN
absel-3078	165	10	,	,	PUNCT
absel-3078	165	11	m.	m.	NOUN
absel-3078	165	12	,	,	PUNCT
absel-3078	165	13	&	&	CCONJ
absel-3078	165	14	thomas	thomas	PROPN
absel-3078	165	15	,	,	PUNCT
absel-3078	165	16	w.	w.	PROPN
absel-3078	165	17	(	(	PUNCT
absel-3078	165	18	2016	2016	NUM
absel-3078	165	19	)	)	PUNCT
absel-3078	165	20	.	.	PUNCT
absel-3078	166	1	intermediate	intermediate	ADJ
absel-3078	166	2	accounting	accounting	NOUN
absel-3078	166	3	.	.	PUNCT
absel-3078	167	1	new	new	PROPN
absel-3078	167	2	york	york	PROPN
absel-3078	167	3	,	,	PUNCT
absel-3078	167	4	ny	ny	PROPN
absel-3078	167	5	:	:	PUNCT
absel-3078	167	6	mcgraw	mcgraw	PROPN
absel-3078	167	7	-	-	PUNCT
absel-3078	167	8	hill	hill	NOUN
absel-3078	167	9	education	education	NOUN
absel-3078	167	10	.	.	PUNCT
absel-3078	168	1	weil	weil	PROPN
absel-3078	168	2	,	,	PUNCT
absel-3078	168	3	r.	r.	PROPN
absel-3078	168	4	l.	l.	PROPN
absel-3078	168	5	,	,	PUNCT
absel-3078	168	6	schipper	schipper	PROPN
absel-3078	168	7	,	,	PUNCT
absel-3078	168	8	k.	k.	PROPN
absel-3078	168	9	,	,	PUNCT
absel-3078	168	10	&	&	CCONJ
absel-3078	168	11	francis	francis	PROPN
absel-3078	168	12	,	,	PUNCT
absel-3078	168	13	j.	j.	PROPN
absel-3078	168	14	(	(	PUNCT
absel-3078	168	15	2014	2014	NUM
absel-3078	168	16	)	)	PUNCT
absel-3078	168	17	.	.	PUNCT
absel-3078	169	1	financial	financial	ADJ
absel-3078	169	2	accounting	accounting	NOUN
absel-3078	169	3	.	.	PUNCT
absel-3078	170	1	mason	mason	PROPN
absel-3078	170	2	,	,	PUNCT
absel-3078	170	3	oh	oh	INTJ
absel-3078	170	4	:	:	PUNCT
absel-3078	170	5	south	south	ADJ
absel-3078	170	6	-	-	PUNCT
absel-3078	170	7	western	western	PROPN
absel-3078	170	8	cengage	cengage	PROPN
absel-3078	170	9	learning	learning	NOUN
absel-3078	170	10	.	.	PUNCT
absel-3078	171	1	wild	wild	ADJ
absel-3078	171	2	,	,	PUNCT
absel-3078	171	3	j.j	j.j	PROPN
absel-3078	171	4	.	.	PROPN
absel-3078	171	5	(	(	PUNCT
absel-3078	171	6	2016	2016	NUM
absel-3078	171	7	)	)	PUNCT
absel-3078	171	8	.	.	PUNCT
absel-3078	172	1	financial	financial	ADJ
absel-3078	172	2	accounting	accounting	NOUN
absel-3078	172	3	fundamentals	fundamental	NOUN
absel-3078	172	4	.	.	PUNCT
absel-3078	173	1	new	new	PROPN
absel-3078	173	2	york	york	PROPN
absel-3078	173	3	,	,	PUNCT
absel-3078	173	4	ny	ny	PROPN
absel-3078	173	5	:	:	PUNCT
absel-3078	173	6	mc	mc	PROPN
absel-3078	173	7	-	-	PUNCT
absel-3078	173	8	graw	graw	PROPN
absel-3078	173	9	hill	hill	NOUN
absel-3078	173	10	education	education	NOUN
absel-3078	173	11	.	.	PUNCT
absel-3078	174	1	references	reference	NOUN
absel-3078	174	2	http://www.aicpa.org/edu/corecomp.htm	http://www.aicpa.org/edu/corecomp.htm	NOUN
absel-3078	174	3	http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx	http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx	X
absel-3078	174	4	http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx	http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx	X
absel-3078	174	5	http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx	http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx	X