id	sid	tid	token	lemma	pos
absel-886	1	1	exercise	exercise	NOUN
absel-886	1	2	:	:	PUNCT
absel-886	1	3	preparing	prepare	VERB
absel-886	1	4	financial	financial	ADJ
absel-886	1	5	reports	report	NOUN
absel-886	1	6	using	use	VERB
absel-886	1	7	the	the	DET
absel-886	1	8	group	group	NOUN
absel-886	1	9	categorizing	categorizing	NOUN
absel-886	1	10	technique	technique	NOUN
absel-886	1	11	developments	development	NOUN
absel-886	1	12	in	in	ADP
absel-886	1	13	business	business	NOUN
absel-886	1	14	simulation	simulation	NOUN
absel-886	1	15	&	&	CCONJ
absel-886	1	16	experiential	experiential	ADJ
absel-886	1	17	learning	learning	NOUN
absel-886	1	18	,	,	PUNCT
absel-886	1	19	volume	volume	NOUN
absel-886	1	20	27	27	NUM
absel-886	1	21	,	,	PUNCT
absel-886	1	22	2000	2000	NUM
absel-886	1	23	exercise	exercise	NOUN
absel-886	1	24	:	:	PUNCT
absel-886	1	25	preparing	prepare	VERB
absel-886	1	26	financial	financial	ADJ
absel-886	1	27	reports	report	NOUN
absel-886	1	28	using	use	VERB
absel-886	1	29	the	the	DET
absel-886	1	30	group	group	NOUN
absel-886	1	31	categorizing	categorizing	NOUN
absel-886	1	32	technique	technique	NOUN
absel-886	1	33	marian	marian	PROPN
absel-886	1	34	w.	w.	PROPN
absel-886	1	35	boscia	boscia	PROPN
absel-886	1	36	,	,	PUNCT
absel-886	1	37	king	king	PROPN
absel-886	1	38	’s	’s	PART
absel-886	1	39	college	college	PROPN
absel-886	1	40	r.	r.	PROPN
absel-886	1	41	bruce	bruce	PROPN
absel-886	1	42	mcafee	mcafee	PROPN
absel-886	1	43	,	,	PUNCT
absel-886	1	44	old	old	ADJ
absel-886	1	45	dominion	dominion	NOUN
absel-886	1	46	university	university	NOUN
absel-886	1	47	abstract	abstract	NOUN
absel-886	1	48	guided	guide	VERB
absel-886	1	49	by	by	ADP
absel-886	1	50	this	this	DET
absel-886	1	51	year	year	NOUN
absel-886	1	52	's	's	PART
absel-886	1	53	theme	theme	NOUN
absel-886	1	54	,	,	PUNCT
absel-886	1	55	absel	absel	NOUN
absel-886	1	56	2000	2000	NUM
absel-886	1	57	:	:	PUNCT
absel-886	2	1	learning	learn	VERB
absel-886	2	2	in	in	ADP
absel-886	2	3	and	and	CCONJ
absel-886	2	4	for	for	ADP
absel-886	2	5	the	the	DET
absel-886	2	6	future	future	NOUN
absel-886	2	7	,	,	PUNCT
absel-886	2	8	this	this	DET
absel-886	2	9	paper	paper	NOUN
absel-886	2	10	describes	describe	VERB
absel-886	2	11	an	an	DET
absel-886	2	12	exercise	exercise	NOUN
absel-886	2	13	that	that	PRON
absel-886	2	14	can	can	AUX
absel-886	2	15	be	be	AUX
absel-886	2	16	used	use	VERB
absel-886	2	17	to	to	PART
absel-886	2	18	teach	teach	VERB
absel-886	2	19	students	student	NOUN
absel-886	2	20	the	the	DET
absel-886	2	21	nature	nature	NOUN
absel-886	2	22	of	of	ADP
absel-886	2	23	financial	financial	ADJ
absel-886	2	24	statements	statement	NOUN
absel-886	2	25	.	.	PUNCT
absel-886	3	1	working	work	VERB
absel-886	3	2	in	in	ADP
absel-886	3	3	groups	group	NOUN
absel-886	3	4	,	,	PUNCT
absel-886	3	5	students	student	NOUN
absel-886	3	6	sort	sort	VERB
absel-886	3	7	and	and	CCONJ
absel-886	3	8	assemble	assemble	VERB
absel-886	3	9	financial	financial	ADJ
absel-886	3	10	information	information	NOUN
absel-886	3	11	from	from	ADP
absel-886	3	12	a	a	DET
absel-886	3	13	small	small	ADJ
absel-886	3	14	business	business	NOUN
absel-886	3	15	into	into	ADP
absel-886	3	16	basic	basic	ADJ
absel-886	3	17	financial	financial	ADJ
absel-886	3	18	reports	report	NOUN
absel-886	3	19	.	.	PUNCT
absel-886	4	1	although	although	SCONJ
absel-886	4	2	the	the	DET
absel-886	4	3	example	example	NOUN
absel-886	4	4	used	use	VERB
absel-886	4	5	in	in	ADP
absel-886	4	6	this	this	DET
absel-886	4	7	paper	paper	NOUN
absel-886	4	8	is	be	AUX
absel-886	4	9	accounting	accounting	NOUN
absel-886	4	10	-	-	PUNCT
absel-886	4	11	based	base	VERB
absel-886	4	12	,	,	PUNCT
absel-886	4	13	the	the	DET
absel-886	4	14	technique	technique	NOUN
absel-886	4	15	discussed	discuss	VERB
absel-886	4	16	in	in	ADP
absel-886	4	17	this	this	DET
absel-886	4	18	paper	paper	NOUN
absel-886	4	19	can	can	AUX
absel-886	4	20	be	be	AUX
absel-886	4	21	applied	apply	VERB
absel-886	4	22	to	to	ADP
absel-886	4	23	most	most	ADJ
absel-886	4	24	business	business	NOUN
absel-886	4	25	disciplines	discipline	NOUN
absel-886	4	26	where	where	SCONJ
absel-886	4	27	students	student	NOUN
absel-886	4	28	need	need	VERB
absel-886	4	29	to	to	PART
absel-886	4	30	develop	develop	VERB
absel-886	4	31	the	the	DET
absel-886	4	32	ability	ability	NOUN
absel-886	4	33	to	to	PART
absel-886	4	34	organize	organize	VERB
absel-886	4	35	and	and	CCONJ
absel-886	4	36	analyze	analyze	VERB
absel-886	4	37	a	a	DET
absel-886	4	38	complex	complex	ADJ
absel-886	4	39	set	set	NOUN
absel-886	4	40	of	of	ADP
absel-886	4	41	information	information	NOUN
absel-886	4	42	.	.	PUNCT
absel-886	5	1	it	it	PRON
absel-886	5	2	can	can	AUX
absel-886	5	3	be	be	AUX
absel-886	5	4	adapted	adapt	VERB
absel-886	5	5	to	to	ADP
absel-886	5	6	many	many	ADJ
absel-886	5	7	college	college	NOUN
absel-886	5	8	courses	course	NOUN
absel-886	5	9	to	to	PART
absel-886	5	10	enhance	enhance	VERB
absel-886	5	11	the	the	DET
absel-886	5	12	learning	learning	NOUN
absel-886	5	13	experience	experience	NOUN
absel-886	5	14	.	.	PUNCT
absel-886	6	1	introduction	introduction	NOUN
absel-886	6	2	with	with	ADP
absel-886	6	3	the	the	DET
absel-886	6	4	expansion	expansion	NOUN
absel-886	6	5	of	of	ADP
absel-886	6	6	technology	technology	NOUN
absel-886	6	7	,	,	PUNCT
absel-886	6	8	information	information	NOUN
absel-886	6	9	can	can	AUX
absel-886	6	10	be	be	AUX
absel-886	6	11	amassed	amass	VERB
absel-886	6	12	from	from	ADP
absel-886	6	13	a	a	DET
absel-886	6	14	vast	vast	ADJ
absel-886	6	15	variety	variety	NOUN
absel-886	6	16	of	of	ADP
absel-886	6	17	sources	source	NOUN
absel-886	6	18	.	.	PUNCT
absel-886	7	1	one	one	NUM
absel-886	7	2	of	of	ADP
absel-886	7	3	the	the	DET
absel-886	7	4	challenges	challenge	NOUN
absel-886	7	5	that	that	PRON
absel-886	7	6	will	will	AUX
absel-886	7	7	face	face	VERB
absel-886	7	8	students	student	NOUN
absel-886	7	9	in	in	ADP
absel-886	7	10	the	the	DET
absel-886	7	11	work	work	NOUN
absel-886	7	12	place	place	NOUN
absel-886	7	13	during	during	ADP
absel-886	7	14	the	the	DET
absel-886	7	15	21st	21st	ADJ
absel-886	7	16	century	century	NOUN
absel-886	7	17	is	be	AUX
absel-886	7	18	learning	learn	VERB
absel-886	7	19	how	how	SCONJ
absel-886	7	20	to	to	PART
absel-886	7	21	handle	handle	VERB
absel-886	7	22	information	information	NOUN
absel-886	7	23	overload	overload	NOUN
absel-886	7	24	.	.	PUNCT
absel-886	8	1	theoretical	theoretical	ADJ
absel-886	8	2	frameworks	framework	NOUN
absel-886	8	3	provide	provide	VERB
absel-886	8	4	guidelines	guideline	NOUN
absel-886	8	5	for	for	ADP
absel-886	8	6	determining	determine	VERB
absel-886	8	7	the	the	DET
absel-886	8	8	nature	nature	NOUN
absel-886	8	9	and	and	CCONJ
absel-886	8	10	treatment	treatment	NOUN
absel-886	8	11	of	of	ADP
absel-886	8	12	information	information	NOUN
absel-886	8	13	.	.	PUNCT
absel-886	9	1	teachers	teacher	NOUN
absel-886	9	2	must	must	AUX
absel-886	9	3	provide	provide	VERB
absel-886	9	4	students	student	NOUN
absel-886	9	5	with	with	ADP
absel-886	9	6	opportunities	opportunity	NOUN
absel-886	9	7	to	to	PART
absel-886	9	8	develop	develop	VERB
absel-886	9	9	skill	skill	NOUN
absel-886	9	10	in	in	ADP
absel-886	9	11	applying	apply	VERB
absel-886	9	12	theory	theory	NOUN
absel-886	9	13	to	to	ADP
absel-886	9	14	practical	practical	ADJ
absel-886	9	15	situations	situation	NOUN
absel-886	9	16	.	.	PUNCT
absel-886	10	1	increasingly	increasingly	ADV
absel-886	10	2	,	,	PUNCT
absel-886	10	3	advocates	advocate	VERB
absel-886	10	4	for	for	ADP
absel-886	10	5	change	change	NOUN
absel-886	10	6	in	in	ADP
absel-886	10	7	higher	high	ADJ
absel-886	10	8	education	education	NOUN
absel-886	10	9	such	such	ADJ
absel-886	10	10	as	as	ADP
absel-886	10	11	the	the	DET
absel-886	10	12	change	change	NOUN
absel-886	10	13	commission	commission	NOUN
absel-886	10	14	of	of	ADP
absel-886	10	15	the	the	DET
absel-886	10	16	american	american	PROPN
absel-886	10	17	institute	institute	PROPN
absel-886	10	18	of	of	ADP
absel-886	10	19	certified	certify	VERB
absel-886	10	20	public	public	ADJ
absel-886	10	21	accountants	accountant	NOUN
absel-886	10	22	have	have	AUX
absel-886	10	23	advocated	advocate	VERB
absel-886	10	24	not	not	PART
absel-886	10	25	only	only	ADV
absel-886	10	26	a	a	DET
absel-886	10	27	change	change	NOUN
absel-886	10	28	in	in	ADP
absel-886	10	29	course	course	NOUN
absel-886	10	30	content	content	NOUN
absel-886	10	31	,	,	PUNCT
absel-886	10	32	but	but	CCONJ
absel-886	10	33	also	also	ADV
absel-886	10	34	a	a	DET
absel-886	10	35	change	change	NOUN
absel-886	10	36	in	in	ADP
absel-886	10	37	the	the	DET
absel-886	10	38	methods	method	NOUN
absel-886	10	39	that	that	PRON
absel-886	10	40	instructors	instructor	NOUN
absel-886	10	41	use	use	VERB
absel-886	10	42	to	to	PART
absel-886	10	43	teach	teach	VERB
absel-886	10	44	course	course	NOUN
absel-886	10	45	materials	material	NOUN
absel-886	10	46	.	.	PUNCT
absel-886	11	1	“	"	PUNCT
absel-886	11	2	to	to	PART
absel-886	11	3	become	become	VERB
absel-886	11	4	successful	successful	ADJ
absel-886	11	5	professionals	professional	NOUN
absel-886	11	6	,	,	PUNCT
absel-886	11	7	accounting	accounting	NOUN
absel-886	11	8	graduates	graduate	NOUN
absel-886	11	9	must	must	AUX
absel-886	11	10	possess	possess	VERB
absel-886	11	11	communication	communication	NOUN
absel-886	11	12	skills	skill	NOUN
absel-886	11	13	,	,	PUNCT
absel-886	11	14	intellectual	intellectual	ADJ
absel-886	11	15	skills	skill	NOUN
absel-886	11	16	,	,	PUNCT
absel-886	11	17	and	and	CCONJ
absel-886	11	18	interpersonal	interpersonal	ADJ
absel-886	11	19	skills	skill	NOUN
absel-886	11	20	.	.	PUNCT
absel-886	12	1	communication	communication	NOUN
absel-886	12	2	skills	skill	NOUN
absel-886	12	3	include	include	VERB
absel-886	12	4	both	both	PRON
absel-886	12	5	receiving	receive	VERB
absel-886	12	6	and	and	CCONJ
absel-886	12	7	transmitting	transmit	VERB
absel-886	12	8	information	information	NOUN
absel-886	12	9	and	and	CCONJ
absel-886	12	10	concepts	concept	NOUN
absel-886	12	11	,	,	PUNCT
absel-886	12	12	including	include	VERB
absel-886	12	13	effective	effective	ADJ
absel-886	12	14	reading	reading	NOUN
absel-886	12	15	,	,	PUNCT
absel-886	12	16	listening	listening	NOUN
absel-886	12	17	,	,	PUNCT
absel-886	12	18	writing	writing	NOUN
absel-886	12	19	,	,	PUNCT
absel-886	12	20	and	and	CCONJ
absel-886	12	21	speaking	speak	VERB
absel-886	12	22	.	.	PUNCT
absel-886	13	1	intellectual	intellectual	ADJ
absel-886	13	2	skills	skill	NOUN
absel-886	13	3	include	include	VERB
absel-886	13	4	the	the	DET
absel-886	13	5	ability	ability	NOUN
absel-886	13	6	to	to	PART
absel-886	13	7	locate	locate	VERB
absel-886	13	8	,	,	PUNCT
absel-886	13	9	obtain	obtain	VERB
absel-886	13	10	and	and	CCONJ
absel-886	13	11	organize	organize	VERB
absel-886	13	12	information	information	NOUN
absel-886	13	13	and	and	CCONJ
absel-886	13	14	the	the	DET
absel-886	13	15	ability	ability	NOUN
absel-886	13	16	to	to	PART
absel-886	13	17	identify	identify	VERB
absel-886	13	18	and	and	CCONJ
absel-886	13	19	solve	solve	VERB
absel-886	13	20	unstructured	unstructured	ADJ
absel-886	13	21	problems	problem	NOUN
absel-886	13	22	in	in	ADP
absel-886	13	23	unfamiliar	unfamiliar	ADJ
absel-886	13	24	settings	setting	NOUN
absel-886	13	25	,	,	PUNCT
absel-886	13	26	and	and	CCONJ
absel-886	13	27	to	to	PART
absel-886	13	28	exercise	exercise	VERB
absel-886	13	29	judgment	judgment	NOUN
absel-886	13	30	based	base	VERB
absel-886	13	31	on	on	ADP
absel-886	13	32	comprehension	comprehension	NOUN
absel-886	13	33	of	of	ADP
absel-886	13	34	an	an	DET
absel-886	13	35	unfocused	unfocused	ADJ
absel-886	13	36	set	set	NOUN
absel-886	13	37	of	of	ADP
absel-886	13	38	facts	fact	NOUN
absel-886	13	39	.	.	PUNCT
absel-886	14	1	interpersonal	interpersonal	ADJ
absel-886	14	2	skills	skill	NOUN
absel-886	14	3	include	include	VERB
absel-886	14	4	the	the	DET
absel-886	14	5	ability	ability	NOUN
absel-886	14	6	to	to	PART
absel-886	14	7	work	work	VERB
absel-886	14	8	effectively	effectively	ADV
absel-886	14	9	in	in	ADP
absel-886	14	10	groups	group	NOUN
absel-886	14	11	and	and	CCONJ
absel-886	14	12	to	to	PART
absel-886	14	13	provide	provide	VERB
absel-886	14	14	leadership	leadership	NOUN
absel-886	14	15	when	when	SCONJ
absel-886	14	16	appropriate	appropriate	ADJ
absel-886	14	17	.	.	PUNCT
absel-886	14	18	”	"	PUNCT
absel-886	15	1	(	(	PUNCT
absel-886	15	2	source	source	NOUN
absel-886	15	3	:	:	PUNCT
absel-886	15	4	accounting	accounting	NOUN
absel-886	15	5	education	education	NOUN
absel-886	15	6	change	change	NOUN
absel-886	15	7	commission	commission	PROPN
absel-886	15	8	and	and	CCONJ
absel-886	15	9	american	american	PROPN
absel-886	15	10	accounting	accounting	PROPN
absel-886	15	11	association	association	PROPN
absel-886	15	12	,	,	PUNCT
absel-886	15	13	http://206.170.119.32/pubs/position/position1.htm	http://206.170.119.32/pubs/position/position1.htm	PROPN
absel-886	15	14	)	)	PUNCT
absel-886	15	15	.	.	PUNCT
absel-886	16	1	working	work	VERB
absel-886	16	2	in	in	ADP
absel-886	16	3	groups	group	NOUN
absel-886	16	4	,	,	PUNCT
absel-886	16	5	using	use	VERB
absel-886	16	6	business	business	NOUN
absel-886	16	7	simulation	simulation	NOUN
absel-886	16	8	techniques	technique	NOUN
absel-886	16	9	is	be	AUX
absel-886	16	10	an	an	DET
absel-886	16	11	instructional	instructional	ADJ
absel-886	16	12	method	method	NOUN
absel-886	16	13	that	that	PRON
absel-886	16	14	can	can	AUX
absel-886	16	15	encourage	encourage	VERB
absel-886	16	16	students	student	NOUN
absel-886	16	17	to	to	PART
absel-886	16	18	develop	develop	VERB
absel-886	16	19	communication	communication	NOUN
absel-886	16	20	,	,	PUNCT
absel-886	16	21	intellectual	intellectual	ADJ
absel-886	16	22	,	,	PUNCT
absel-886	16	23	and	and	CCONJ
absel-886	16	24	interpersonal	interpersonal	ADJ
absel-886	16	25	skill	skill	NOUN
absel-886	16	26	.	.	PUNCT
absel-886	17	1	the	the	DET
absel-886	17	2	exercise	exercise	NOUN
absel-886	17	3	purpose	purpose	NOUN
absel-886	17	4	and	and	CCONJ
absel-886	17	5	objectives	objective	VERB
absel-886	17	6	the	the	DET
absel-886	17	7	objectives	objective	NOUN
absel-886	17	8	of	of	ADP
absel-886	17	9	this	this	DET
absel-886	17	10	exercise	exercise	NOUN
absel-886	17	11	are	be	AUX
absel-886	17	12	as	as	SCONJ
absel-886	17	13	follows	follow	VERB
absel-886	17	14	:	:	PUNCT
absel-886	17	15	1	1	X
absel-886	17	16	.	.	PUNCT
absel-886	17	17	to	to	PART
absel-886	17	18	acquaint	acquaint	VERB
absel-886	17	19	students	student	NOUN
absel-886	17	20	with	with	ADP
absel-886	17	21	some	some	PRON
absel-886	17	22	of	of	ADP
absel-886	17	23	the	the	DET
absel-886	17	24	information	information	NOUN
absel-886	17	25	that	that	PRON
absel-886	17	26	goes	go	VERB
absel-886	17	27	into	into	ADP
absel-886	17	28	designing	design	VERB
absel-886	17	29	a	a	DET
absel-886	17	30	set	set	NOUN
absel-886	17	31	of	of	ADP
absel-886	17	32	financial	financial	ADJ
absel-886	17	33	statements	statement	NOUN
absel-886	17	34	.	.	PUNCT
absel-886	18	1	2	2	X
absel-886	18	2	.	.	PUNCT
absel-886	18	3	to	to	PART
absel-886	18	4	provide	provide	VERB
absel-886	18	5	students	student	NOUN
absel-886	18	6	with	with	ADP
absel-886	18	7	experience	experience	NOUN
absel-886	18	8	working	work	VERB
absel-886	18	9	with	with	ADP
absel-886	18	10	their	their	PRON
absel-886	18	11	colleagues	colleague	NOUN
absel-886	18	12	on	on	ADP
absel-886	18	13	a	a	DET
absel-886	18	14	team	team	NOUN
absel-886	18	15	basis	basis	NOUN
absel-886	18	16	,	,	PUNCT
absel-886	18	17	as	as	SCONJ
absel-886	18	18	actually	actually	ADV
absel-886	18	19	is	be	AUX
absel-886	18	20	done	do	VERB
absel-886	18	21	when	when	SCONJ
absel-886	18	22	working	work	VERB
absel-886	18	23	for	for	ADP
absel-886	18	24	most	most	ADJ
absel-886	18	25	companies	company	NOUN
absel-886	18	26	.	.	PUNCT
absel-886	19	1	3	3	X
absel-886	19	2	.	.	PUNCT
absel-886	19	3	to	to	PART
absel-886	19	4	build	build	VERB
absel-886	19	5	upon	upon	SCONJ
absel-886	19	6	critical	critical	ADJ
absel-886	19	7	thinking	thinking	NOUN
absel-886	19	8	skills	skill	NOUN
absel-886	19	9	by	by	ADP
absel-886	19	10	analyzing	analyze	VERB
absel-886	19	11	and	and	CCONJ
absel-886	19	12	evaluating	evaluate	VERB
absel-886	19	13	accounting	accounting	NOUN
absel-886	19	14	information	information	NOUN
absel-886	19	15	.	.	PUNCT
absel-886	20	1	4	4	X
absel-886	20	2	.	.	PUNCT
absel-886	20	3	to	to	PART
absel-886	20	4	familiarize	familiarize	VERB
absel-886	20	5	students	student	NOUN
absel-886	20	6	with	with	ADP
absel-886	20	7	basic	basic	ADJ
absel-886	20	8	accounting	accounting	NOUN
absel-886	20	9	concepts	concept	NOUN
absel-886	20	10	from	from	ADP
absel-886	20	11	accounting	account	VERB
absel-886	20	12	’s	’s	PART
absel-886	20	13	conceptual	conceptual	ADJ
absel-886	20	14	framework	framework	NOUN
absel-886	20	15	.	.	PUNCT
absel-886	21	1	140	140	NUM
absel-886	21	2	http://206.170.119.32/pubs/position/position1.htm	http://206.170.119.32/pubs/position/position1.htm	VERB
absel-886	21	3	developments	development	NOUN
absel-886	21	4	in	in	ADP
absel-886	21	5	business	business	NOUN
absel-886	21	6	simulation	simulation	NOUN
absel-886	21	7	&	&	CCONJ
absel-886	21	8	experiential	experiential	ADJ
absel-886	21	9	learning	learning	NOUN
absel-886	21	10	,	,	PUNCT
absel-886	21	11	volume	volume	NOUN
absel-886	21	12	27	27	NUM
absel-886	21	13	,	,	PUNCT
absel-886	21	14	2000	2000	NUM
absel-886	21	15	5	5	NUM
absel-886	21	16	.	.	PUNCT
absel-886	21	17	to	to	PART
absel-886	21	18	provide	provide	VERB
absel-886	21	19	students	student	NOUN
absel-886	21	20	with	with	ADP
absel-886	21	21	an	an	DET
absel-886	21	22	experience	experience	NOUN
absel-886	21	23	in	in	ADP
absel-886	21	24	applying	apply	VERB
absel-886	21	25	the	the	DET
absel-886	21	26	conceptual	conceptual	ADJ
absel-886	21	27	framework	framework	NOUN
absel-886	21	28	to	to	ADP
absel-886	21	29	a	a	DET
absel-886	21	30	realistic	realistic	ADJ
absel-886	21	31	situation	situation	NOUN
absel-886	21	32	encountered	encounter	VERB
absel-886	21	33	in	in	ADP
absel-886	21	34	practice	practice	NOUN
absel-886	21	35	.	.	PUNCT
absel-886	22	1	6	6	X
absel-886	22	2	.	.	PUNCT
absel-886	22	3	to	to	PART
absel-886	22	4	enhance	enhance	VERB
absel-886	22	5	writing	writing	NOUN
absel-886	22	6	skills	skill	NOUN
absel-886	22	7	by	by	ADP
absel-886	22	8	writing	write	VERB
absel-886	22	9	a	a	DET
absel-886	22	10	cover	cover	NOUN
absel-886	22	11	letter	letter	NOUN
absel-886	22	12	to	to	PART
absel-886	22	13	accompany	accompany	VERB
absel-886	22	14	the	the	DET
absel-886	22	15	financial	financial	ADJ
absel-886	22	16	statements	statement	NOUN
absel-886	22	17	.	.	PUNCT
absel-886	23	1	(	(	PUNCT
absel-886	23	2	optional	optional	ADJ
absel-886	23	3	)	)	PUNCT
absel-886	23	4	design	design	NOUN
absel-886	23	5	and	and	CCONJ
absel-886	23	6	procedures	procedure	NOUN
absel-886	23	7	at	at	ADP
absel-886	23	8	the	the	DET
absel-886	23	9	beginning	beginning	NOUN
absel-886	23	10	of	of	ADP
absel-886	23	11	class	class	NOUN
absel-886	23	12	students	student	NOUN
absel-886	23	13	are	be	AUX
absel-886	23	14	divided	divide	VERB
absel-886	23	15	into	into	ADP
absel-886	23	16	groups	group	NOUN
absel-886	23	17	of	of	ADP
absel-886	23	18	two	two	NUM
absel-886	23	19	to	to	PART
absel-886	23	20	four	four	NUM
absel-886	23	21	individuals	individual	NOUN
absel-886	23	22	and	and	CCONJ
absel-886	23	23	asked	ask	VERB
absel-886	23	24	to	to	PART
absel-886	23	25	complete	complete	VERB
absel-886	23	26	an	an	DET
absel-886	23	27	assignment	assignment	NOUN
absel-886	23	28	which	which	PRON
absel-886	23	29	is	be	AUX
absel-886	23	30	due	due	ADJ
absel-886	23	31	at	at	ADP
absel-886	23	32	the	the	DET
absel-886	23	33	beginning	beginning	NOUN
absel-886	23	34	of	of	ADP
absel-886	23	35	the	the	DET
absel-886	23	36	next	next	ADJ
absel-886	23	37	class	class	NOUN
absel-886	23	38	period	period	NOUN
absel-886	23	39	(	(	PUNCT
absel-886	23	40	or	or	CCONJ
absel-886	23	41	at	at	ADP
absel-886	23	42	the	the	DET
absel-886	23	43	end	end	NOUN
absel-886	23	44	of	of	ADP
absel-886	23	45	the	the	DET
absel-886	23	46	current	current	ADJ
absel-886	23	47	class	class	NOUN
absel-886	23	48	if	if	SCONJ
absel-886	23	49	objective	objective	ADJ
absel-886	23	50	6	6	NUM
absel-886	23	51	is	be	AUX
absel-886	23	52	omitted	omit	VERB
absel-886	23	53	)	)	PUNCT
absel-886	23	54	.	.	PUNCT
absel-886	24	1	the	the	DET
absel-886	24	2	assignment	assignment	NOUN
absel-886	24	3	consists	consist	VERB
absel-886	24	4	of	of	ADP
absel-886	24	5	four	four	NUM
absel-886	24	6	parts	part	NOUN
absel-886	24	7	,	,	PUNCT
absel-886	24	8	two	two	NUM
absel-886	24	9	of	of	ADP
absel-886	24	10	which	which	PRON
absel-886	24	11	are	be	AUX
absel-886	24	12	optional	optional	ADJ
absel-886	24	13	.	.	PUNCT
absel-886	25	1	first	first	ADV
absel-886	25	2	(	(	PUNCT
absel-886	25	3	optional	optional	ADJ
absel-886	25	4	)	)	PUNCT
absel-886	25	5	,	,	PUNCT
absel-886	25	6	the	the	DET
absel-886	25	7	instructor	instructor	NOUN
absel-886	25	8	asks	ask	VERB
absel-886	25	9	groups	group	NOUN
absel-886	25	10	to	to	PART
absel-886	25	11	write	write	VERB
absel-886	25	12	down	down	ADP
absel-886	25	13	definitions	definition	NOUN
absel-886	25	14	for	for	ADP
absel-886	25	15	an	an	DET
absel-886	25	16	asset	asset	NOUN
absel-886	25	17	,	,	PUNCT
absel-886	25	18	a	a	DET
absel-886	25	19	liability	liability	NOUN
absel-886	25	20	,	,	PUNCT
absel-886	25	21	owners	owner	NOUN
absel-886	25	22	’	'	PUNCT
absel-886	25	23	equity	equity	NOUN
absel-886	25	24	,	,	PUNCT
absel-886	25	25	revenues	revenue	NOUN
absel-886	25	26	and	and	CCONJ
absel-886	25	27	expenses	expense	NOUN
absel-886	25	28	.	.	PUNCT
absel-886	26	1	second	second	ADJ
absel-886	26	2	(	(	PUNCT
absel-886	26	3	optional	optional	ADJ
absel-886	26	4	)	)	PUNCT
absel-886	26	5	,	,	PUNCT
absel-886	26	6	the	the	DET
absel-886	26	7	instructor	instructor	NOUN
absel-886	26	8	asks	ask	VERB
absel-886	26	9	students	student	NOUN
absel-886	26	10	to	to	PART
absel-886	26	11	list	list	VERB
absel-886	26	12	what	what	DET
absel-886	26	13	sorts	sort	NOUN
absel-886	26	14	of	of	ADP
absel-886	26	15	accounts	account	NOUN
absel-886	26	16	might	might	AUX
absel-886	26	17	exist	exist	VERB
absel-886	26	18	in	in	ADP
absel-886	26	19	the	the	DET
absel-886	26	20	chart	chart	NOUN
absel-886	26	21	of	of	ADP
absel-886	26	22	accounts	account	NOUN
absel-886	26	23	for	for	ADP
absel-886	26	24	a	a	DET
absel-886	26	25	company	company	NOUN
absel-886	26	26	that	that	PRON
absel-886	26	27	produces	produce	VERB
absel-886	26	28	redwood	redwood	NOUN
absel-886	26	29	furniture	furniture	NOUN
absel-886	26	30	.	.	PUNCT
absel-886	27	1	third	third	ADJ
absel-886	27	2	,	,	PUNCT
absel-886	27	3	the	the	DET
absel-886	27	4	instructor	instructor	NOUN
absel-886	27	5	distributes	distribute	VERB
absel-886	27	6	to	to	ADP
absel-886	27	7	each	each	DET
absel-886	27	8	group	group	NOUN
absel-886	27	9	one	one	NUM
absel-886	27	10	packet	packet	NOUN
absel-886	27	11	of	of	ADP
absel-886	27	12	“	"	PUNCT
absel-886	27	13	receipts	receipt	NOUN
absel-886	27	14	”	"	PUNCT
absel-886	27	15	(	(	PUNCT
absel-886	27	16	cut	cut	VERB
absel-886	27	17	up	up	ADP
absel-886	27	18	strips	strip	NOUN
absel-886	27	19	of	of	ADP
absel-886	27	20	paper	paper	NOUN
absel-886	27	21	containing	contain	VERB
absel-886	27	22	one	one	NUM
absel-886	27	23	item	item	NOUN
absel-886	27	24	of	of	ADP
absel-886	27	25	financial	financial	ADJ
absel-886	27	26	informationsee	informationsee	VERB
absel-886	27	27	appendix	appendix	PROPN
absel-886	27	28	b	b	NOUN
absel-886	27	29	)	)	PUNCT
absel-886	27	30	and	and	CCONJ
absel-886	27	31	a	a	DET
absel-886	27	32	set	set	NOUN
absel-886	27	33	of	of	ADP
absel-886	27	34	instructions	instruction	NOUN
absel-886	27	35	for	for	ADP
absel-886	27	36	completing	complete	VERB
absel-886	27	37	the	the	DET
absel-886	27	38	assignment	assignment	NOUN
absel-886	27	39	.	.	PUNCT
absel-886	28	1	students	student	NOUN
absel-886	28	2	are	be	AUX
absel-886	28	3	then	then	ADV
absel-886	28	4	asked	ask	VERB
absel-886	28	5	to	to	PART
absel-886	28	6	sort	sort	VERB
absel-886	28	7	and	and	CCONJ
absel-886	28	8	categorize	categorize	VERB
absel-886	28	9	the	the	DET
absel-886	28	10	“	"	PUNCT
absel-886	28	11	receipts	receipt	NOUN
absel-886	28	12	”	"	PUNCT
absel-886	28	13	in	in	ADP
absel-886	28	14	the	the	DET
absel-886	28	15	packet	packet	NOUN
absel-886	28	16	into	into	ADP
absel-886	28	17	the	the	DET
absel-886	28	18	following	follow	VERB
absel-886	28	19	categories	category	NOUN
absel-886	28	20	:	:	PUNCT
absel-886	28	21	balance	balance	NOUN
absel-886	28	22	sheet	sheet	NOUN
absel-886	28	23	itemsassets	itemsasset	NOUN
absel-886	28	24	;	;	PUNCT
absel-886	28	25	liabilities	liability	NOUN
absel-886	28	26	;	;	PUNCT
absel-886	29	1	owner	owner	NOUN
absel-886	29	2	’s	’s	PART
absel-886	29	3	equity	equity	NOUN
absel-886	29	4	income	income	NOUN
absel-886	29	5	statement	statement	NOUN
absel-886	29	6	items	item	NOUN
absel-886	29	7	-	-	PUNCT
absel-886	29	8	revenues	revenue	NOUN
absel-886	29	9	;	;	PUNCT
absel-886	29	10	cost	cost	NOUN
absel-886	29	11	of	of	ADP
absel-886	29	12	goods	good	NOUN
absel-886	29	13	manufactured	manufacture	VERB
absel-886	29	14	;	;	PUNCT
absel-886	29	15	operating	operate	VERB
absel-886	29	16	expenses	expense	NOUN
absel-886	29	17	;	;	PUNCT
absel-886	29	18	selling	sell	VERB
absel-886	29	19	expenses	expense	NOUN
absel-886	29	20	fourth	fourth	ADJ
absel-886	29	21	,	,	PUNCT
absel-886	29	22	students	student	NOUN
absel-886	29	23	are	be	AUX
absel-886	29	24	asked	ask	VERB
absel-886	29	25	to	to	PART
absel-886	29	26	make	make	VERB
absel-886	29	27	several	several	ADJ
absel-886	29	28	calculations	calculation	NOUN
absel-886	29	29	:	:	PUNCT
absel-886	29	30	1	1	X
absel-886	29	31	.	.	X
absel-886	29	32	compute	compute	NOUN
absel-886	29	33	cost	cost	NOUN
absel-886	29	34	of	of	ADP
absel-886	29	35	good	good	ADJ
absel-886	29	36	manufactured	manufacture	VERB
absel-886	29	37	assuming	assume	VERB
absel-886	29	38	that	that	SCONJ
absel-886	29	39	there	there	PRON
absel-886	29	40	were	be	VERB
absel-886	29	41	no	no	DET
absel-886	29	42	beginning	begin	VERB
absel-886	29	43	inventories	inventory	NOUN
absel-886	29	44	of	of	ADP
absel-886	29	45	any	any	DET
absel-886	29	46	sort	sort	NOUN
absel-886	29	47	and	and	CCONJ
absel-886	29	48	that	that	SCONJ
absel-886	29	49	there	there	PRON
absel-886	29	50	was	be	VERB
absel-886	29	51	no	no	DET
absel-886	29	52	work	work	NOUN
absel-886	29	53	remaining	remain	VERB
absel-886	29	54	in	in	ADP
absel-886	29	55	process	process	NOUN
absel-886	29	56	at	at	ADP
absel-886	29	57	the	the	DET
absel-886	29	58	end	end	NOUN
absel-886	29	59	of	of	ADP
absel-886	29	60	the	the	DET
absel-886	29	61	year	year	NOUN
absel-886	29	62	.	.	PUNCT
absel-886	30	1	2	2	X
absel-886	30	2	.	.	X
absel-886	30	3	prepare	prepare	VERB
absel-886	30	4	a	a	DET
absel-886	30	5	balance	balance	NOUN
absel-886	30	6	sheet	sheet	NOUN
absel-886	30	7	and	and	CCONJ
absel-886	30	8	an	an	DET
absel-886	30	9	income	income	NOUN
absel-886	30	10	statement	statement	NOUN
absel-886	30	11	for	for	ADP
absel-886	30	12	redwood	redwood	NOUN
absel-886	30	13	works	work	NOUN
absel-886	30	14	.	.	PUNCT
absel-886	31	1	compute	compute	PROPN
absel-886	31	2	cheng	cheng	PROPN
absel-886	31	3	sun	sun	PROPN
absel-886	31	4	's	's	PART
absel-886	31	5	equity	equity	NOUN
absel-886	31	6	in	in	ADP
absel-886	31	7	redwood	redwood	NOUN
absel-886	31	8	works	work	NOUN
absel-886	31	9	in	in	ADP
absel-886	31	10	order	order	NOUN
absel-886	31	11	to	to	PART
absel-886	31	12	complete	complete	VERB
absel-886	31	13	the	the	DET
absel-886	31	14	balance	balance	NOUN
absel-886	31	15	sheet	sheet	NOUN
absel-886	31	16	.	.	PUNCT
absel-886	32	1	debriefing	debrief	VERB
absel-886	32	2	the	the	DET
absel-886	32	3	exercise	exercise	NOUN
absel-886	32	4	after	after	SCONJ
absel-886	32	5	teams	team	NOUN
absel-886	32	6	have	have	AUX
absel-886	32	7	completed	complete	VERB
absel-886	32	8	their	their	PRON
absel-886	32	9	computations	computation	NOUN
absel-886	32	10	,	,	PUNCT
absel-886	32	11	the	the	DET
absel-886	32	12	exercise	exercise	NOUN
absel-886	32	13	is	be	AUX
absel-886	32	14	debriefed	debrief	VERB
absel-886	32	15	by	by	ADP
absel-886	32	16	the	the	DET
absel-886	32	17	instructor	instructor	NOUN
absel-886	32	18	.	.	PUNCT
absel-886	33	1	the	the	DET
absel-886	33	2	debriefing	debriefing	NOUN
absel-886	33	3	centers	center	NOUN
absel-886	33	4	on	on	ADP
absel-886	33	5	developing	develop	VERB
absel-886	33	6	answers	answer	NOUN
absel-886	33	7	to	to	ADP
absel-886	33	8	the	the	DET
absel-886	33	9	questions	question	NOUN
absel-886	33	10	posed	pose	VERB
absel-886	33	11	earlier	early	ADV
absel-886	33	12	to	to	ADP
absel-886	33	13	the	the	DET
absel-886	33	14	students	student	NOUN
absel-886	33	15	:	:	PUNCT
absel-886	34	1	1	1	X
absel-886	34	2	.	.	X
absel-886	35	1	what	what	PRON
absel-886	35	2	is	be	AUX
absel-886	35	3	the	the	DET
absel-886	35	4	definition	definition	NOUN
absel-886	35	5	of	of	ADP
absel-886	35	6	an	an	DET
absel-886	35	7	"	"	PUNCT
absel-886	35	8	asset	asset	NOUN
absel-886	35	9	,	,	PUNCT
absel-886	35	10	"	"	PUNCT
absel-886	35	11	a	a	DET
absel-886	35	12	"	"	PUNCT
absel-886	35	13	liability	liability	NOUN
absel-886	35	14	,	,	PUNCT
absel-886	35	15	"	"	PUNCT
absel-886	35	16	"	"	PUNCT
absel-886	35	17	owners	owner	NOUN
absel-886	35	18	’	'	PUNCT
absel-886	35	19	equity	equity	NOUN
absel-886	35	20	,	,	PUNCT
absel-886	35	21	"	"	PUNCT
absel-886	35	22	"	"	PUNCT
absel-886	35	23	revenues	revenue	NOUN
absel-886	35	24	"	"	PUNCT
absel-886	35	25	and	and	CCONJ
absel-886	35	26	"	"	PUNCT
absel-886	35	27	expenses	expense	NOUN
absel-886	35	28	.	.	PUNCT
absel-886	35	29	"	"	PUNCT
absel-886	36	1	what	what	DET
absel-886	36	2	strategies	strategy	NOUN
absel-886	36	3	are	be	AUX
absel-886	36	4	most	most	ADV
absel-886	36	5	successful	successful	ADJ
absel-886	36	6	for	for	ADP
absel-886	36	7	identifying	identify	VERB
absel-886	36	8	each	each	PRON
absel-886	36	9	of	of	ADP
absel-886	36	10	these	these	PRON
absel-886	36	11	?	?	PUNCT
absel-886	37	1	2	2	X
absel-886	37	2	.	.	X
absel-886	37	3	what	what	PRON
absel-886	37	4	accounts	account	NOUN
absel-886	37	5	were	be	AUX
absel-886	37	6	particularly	particularly	ADV
absel-886	37	7	hard	hard	ADJ
absel-886	37	8	to	to	PART
absel-886	37	9	classify	classify	VERB
absel-886	37	10	because	because	SCONJ
absel-886	37	11	they	they	PRON
absel-886	37	12	could	could	AUX
absel-886	37	13	easily	easily	ADV
absel-886	37	14	fit	fit	VERB
absel-886	37	15	into	into	ADP
absel-886	37	16	more	more	ADJ
absel-886	37	17	than	than	ADP
absel-886	37	18	once	once	ADV
absel-886	37	19	category	category	NOUN
absel-886	37	20	?	?	PUNCT
absel-886	38	1	which	which	DET
absel-886	38	2	accounts	account	NOUN
absel-886	38	3	were	be	AUX
absel-886	38	4	easy	easy	ADJ
absel-886	38	5	to	to	PART
absel-886	38	6	classify	classify	VERB
absel-886	38	7	?	?	PUNCT
absel-886	39	1	3	3	X
absel-886	39	2	.	.	X
absel-886	39	3	what	what	PRON
absel-886	39	4	are	be	AUX
absel-886	39	5	the	the	DET
absel-886	39	6	firm	firm	NOUN
absel-886	39	7	’s	’s	PART
absel-886	39	8	current	current	ADJ
absel-886	39	9	assets	asset	NOUN
absel-886	39	10	?	?	PUNCT
absel-886	40	1	long	long	ADJ
absel-886	40	2	term	term	NOUN
absel-886	40	3	assets	asset	NOUN
absel-886	40	4	?	?	PUNCT
absel-886	41	1	liabilities	liability	NOUN
absel-886	41	2	?	?	PUNCT
absel-886	42	1	owner	owner	NOUN
absel-886	42	2	’s	’s	PART
absel-886	42	3	equity	equity	NOUN
absel-886	42	4	?	?	PUNCT
absel-886	42	5	revenues	revenue	NOUN
absel-886	42	6	?	?	PUNCT
absel-886	43	1	cost	cost	NOUN
absel-886	43	2	of	of	ADP
absel-886	43	3	goods	good	NOUN
absel-886	43	4	manufactured	manufacture	VERB
absel-886	43	5	?	?	PUNCT
absel-886	44	1	operating	operate	VERB
absel-886	44	2	expenses	expense	NOUN
absel-886	44	3	?	?	PUNCT
absel-886	45	1	selling	sell	VERB
absel-886	45	2	expenses	expense	NOUN
absel-886	45	3	?	?	PUNCT
absel-886	46	1	4	4	X
absel-886	46	2	.	.	X
absel-886	47	1	what	what	PRON
absel-886	47	2	problems	problem	NOUN
absel-886	47	3	did	do	AUX
absel-886	47	4	you	you	PRON
absel-886	47	5	experience	experience	VERB
absel-886	47	6	working	work	VERB
absel-886	47	7	as	as	ADP
absel-886	47	8	a	a	DET
absel-886	47	9	team	team	NOUN
absel-886	47	10	?	?	PUNCT
absel-886	48	1	would	would	AUX
absel-886	48	2	you	you	PRON
absel-886	48	3	have	have	AUX
absel-886	48	4	been	be	AUX
absel-886	48	5	more	more	ADV
absel-886	48	6	successful	successful	ADJ
absel-886	48	7	in	in	ADP
absel-886	48	8	completing	complete	VERB
absel-886	48	9	the	the	DET
absel-886	48	10	exercise	exercise	NOUN
absel-886	48	11	by	by	ADP
absel-886	48	12	working	work	VERB
absel-886	48	13	alone	alone	ADV
absel-886	48	14	?	?	PUNCT
absel-886	49	1	why	why	SCONJ
absel-886	49	2	?	?	PUNCT
absel-886	50	1	discussion	discussion	NOUN
absel-886	50	2	this	this	DET
absel-886	50	3	exercise	exercise	NOUN
absel-886	50	4	and	and	CCONJ
absel-886	50	5	variations	variation	NOUN
absel-886	50	6	on	on	ADP
absel-886	50	7	it	it	PRON
absel-886	50	8	have	have	AUX
absel-886	50	9	been	be	AUX
absel-886	50	10	used	use	VERB
absel-886	50	11	successfully	successfully	ADV
absel-886	50	12	in	in	ADP
absel-886	50	13	several	several	ADJ
absel-886	50	14	courses	course	NOUN
absel-886	50	15	.	.	PUNCT
absel-886	51	1	more	more	ADV
absel-886	51	2	recently	recently	ADV
absel-886	51	3	,	,	PUNCT
absel-886	51	4	this	this	DET
absel-886	51	5	exercise	exercise	NOUN
absel-886	51	6	was	be	AUX
absel-886	51	7	used	use	VERB
absel-886	51	8	in	in	ADP
absel-886	51	9	a	a	DET
absel-886	51	10	sophomore	sophomore	NOUN
absel-886	51	11	/	/	SYM
absel-886	51	12	junior	junior	ADJ
absel-886	51	13	intermediate	intermediate	ADJ
absel-886	51	14	accounting	accounting	NOUN
absel-886	51	15	class	class	NOUN
absel-886	51	16	during	during	ADP
absel-886	51	17	the	the	DET
absel-886	51	18	third	third	ADJ
absel-886	51	19	week	week	NOUN
absel-886	51	20	of	of	ADP
absel-886	51	21	class	class	NOUN
absel-886	51	22	to	to	PART
absel-886	51	23	review	review	VERB
absel-886	51	24	a	a	DET
absel-886	51	25	chapter	chapter	NOUN
absel-886	51	26	on	on	ADP
absel-886	51	27	financial	financial	ADJ
absel-886	51	28	statements	statement	NOUN
absel-886	51	29	.	.	PUNCT
absel-886	52	1	to	to	PART
absel-886	52	2	be	be	AUX
absel-886	52	3	successful	successful	ADJ
absel-886	52	4	in	in	ADP
absel-886	52	5	completing	complete	VERB
absel-886	52	6	this	this	DET
absel-886	52	7	exercise	exercise	NOUN
absel-886	52	8	,	,	PUNCT
absel-886	52	9	students	student	NOUN
absel-886	52	10	need	need	VERB
absel-886	52	11	to	to	PART
absel-886	52	12	have	have	AUX
absel-886	52	13	completed	complete	VERB
absel-886	52	14	a	a	DET
absel-886	52	15	beginning	beginning	ADJ
absel-886	52	16	course	course	NOUN
absel-886	52	17	in	in	ADP
absel-886	52	18	accounting	accounting	NOUN
absel-886	52	19	principles	principle	NOUN
absel-886	52	20	that	that	PRON
absel-886	52	21	includes	include	VERB
absel-886	52	22	a	a	DET
absel-886	52	23	segment	segment	NOUN
absel-886	52	24	on	on	ADP
absel-886	52	25	accounting	account	VERB
absel-886	52	26	for	for	ADP
absel-886	52	27	manufacturing	manufacturing	NOUN
absel-886	52	28	.	.	PUNCT
absel-886	53	1	completing	complete	VERB
absel-886	53	2	this	this	DET
absel-886	53	3	assignment	assignment	NOUN
absel-886	53	4	does	do	AUX
absel-886	53	5	not	not	PART
absel-886	53	6	,	,	PUNCT
absel-886	53	7	however	however	ADV
absel-886	53	8	,	,	PUNCT
absel-886	53	9	require	require	VERB
absel-886	53	10	that	that	DET
absel-886	53	11	student	student	NOUN
absel-886	53	12	have	have	VERB
absel-886	53	13	more	more	ADJ
absel-886	53	14	than	than	ADP
absel-886	53	15	a	a	DET
absel-886	53	16	basic	basic	ADJ
absel-886	53	17	knowledge	knowledge	NOUN
absel-886	53	18	of	of	ADP
absel-886	53	19	production	production	NOUN
absel-886	53	20	costs	cost	NOUN
absel-886	53	21	.	.	PUNCT
absel-886	54	1	this	this	DET
absel-886	54	2	exercise	exercise	NOUN
absel-886	54	3	is	be	AUX
absel-886	54	4	designed	design	VERB
absel-886	54	5	to	to	PART
absel-886	54	6	be	be	AUX
absel-886	54	7	completed	complete	VERB
absel-886	54	8	within	within	ADP
absel-886	54	9	a	a	DET
absel-886	54	10	50	50	NUM
absel-886	54	11	minute	minute	NOUN
absel-886	54	12	time	time	NOUN
absel-886	54	13	period	period	NOUN
absel-886	54	14	.	.	PUNCT
absel-886	55	1	allotting	allot	VERB
absel-886	55	2	forty	forty	NUM
absel-886	55	3	minutes	minute	NOUN
absel-886	55	4	for	for	SCONJ
absel-886	55	5	groups	group	NOUN
absel-886	55	6	to	to	PART
absel-886	55	7	complete	complete	VERB
absel-886	55	8	their	their	PRON
absel-886	55	9	calculations	calculation	NOUN
absel-886	55	10	should	should	AUX
absel-886	55	11	be	be	AUX
absel-886	55	12	sufficient	sufficient	ADJ
absel-886	55	13	for	for	ADP
absel-886	55	14	most	most	ADJ
absel-886	55	15	classes	class	NOUN
absel-886	55	16	.	.	PUNCT
absel-886	56	1	the	the	DET
absel-886	56	2	debriefing	debriefing	NOUN
absel-886	56	3	part	part	NOUN
absel-886	56	4	of	of	ADP
absel-886	56	5	the	the	DET
absel-886	56	6	exercise	exercise	NOUN
absel-886	56	7	should	should	AUX
absel-886	56	8	be	be	AUX
absel-886	56	9	allocated	allocate	VERB
absel-886	56	10	the	the	DET
absel-886	56	11	remaining	remain	VERB
absel-886	56	12	class	class	NOUN
absel-886	56	13	time	time	NOUN
absel-886	56	14	.	.	PUNCT
absel-886	57	1	141	141	NUM
absel-886	57	2	developments	development	NOUN
absel-886	57	3	in	in	ADP
absel-886	57	4	business	business	NOUN
absel-886	57	5	simulation	simulation	NOUN
absel-886	57	6	&	&	CCONJ
absel-886	57	7	experiential	experiential	ADJ
absel-886	57	8	learning	learning	NOUN
absel-886	57	9	,	,	PUNCT
absel-886	57	10	volume	volume	NOUN
absel-886	57	11	27	27	NUM
absel-886	57	12	,	,	PUNCT
absel-886	57	13	2000	2000	NUM
absel-886	57	14	students	student	NOUN
absel-886	57	15	generally	generally	ADV
absel-886	57	16	enjoy	enjoy	VERB
absel-886	57	17	this	this	DET
absel-886	57	18	hands	hand	NOUN
absel-886	57	19	-	-	PUNCT
absel-886	57	20	on	on	ADP
absel-886	57	21	exercise	exercise	NOUN
absel-886	57	22	.	.	PUNCT
absel-886	58	1	during	during	ADP
absel-886	58	2	a	a	DET
absel-886	58	3	recent	recent	ADJ
absel-886	58	4	session	session	NOUN
absel-886	58	5	,	,	PUNCT
absel-886	58	6	most	most	ADJ
absel-886	58	7	students	student	NOUN
absel-886	58	8	participated	participate	VERB
absel-886	58	9	with	with	ADP
absel-886	58	10	enthusiasm	enthusiasm	NOUN
absel-886	58	11	and	and	CCONJ
absel-886	58	12	were	be	AUX
absel-886	58	13	completely	completely	ADV
absel-886	58	14	engaged	engage	VERB
absel-886	58	15	in	in	ADP
absel-886	58	16	sharing	share	VERB
absel-886	58	17	their	their	PRON
absel-886	58	18	thoughts	thought	NOUN
absel-886	58	19	and	and	CCONJ
absel-886	58	20	taking	take	VERB
absel-886	58	21	part	part	NOUN
absel-886	58	22	in	in	ADP
absel-886	58	23	finding	find	VERB
absel-886	58	24	a	a	DET
absel-886	58	25	solution	solution	NOUN
absel-886	58	26	.	.	PUNCT
absel-886	59	1	students	student	NOUN
absel-886	59	2	discussed	discuss	VERB
absel-886	59	3	their	their	PRON
absel-886	59	4	process	process	NOUN
absel-886	59	5	for	for	ADP
absel-886	59	6	categorizing	categorize	VERB
absel-886	59	7	the	the	DET
absel-886	59	8	information	information	NOUN
absel-886	59	9	and	and	CCONJ
absel-886	59	10	developed	develop	VERB
absel-886	59	11	separate	separate	ADJ
absel-886	59	12	strategies	strategy	NOUN
absel-886	59	13	for	for	ADP
absel-886	59	14	dealing	deal	VERB
absel-886	59	15	with	with	ADP
absel-886	59	16	items	item	NOUN
absel-886	59	17	that	that	PRON
absel-886	59	18	were	be	AUX
absel-886	59	19	easily	easily	ADV
absel-886	59	20	identified	identify	VERB
absel-886	59	21	as	as	ADP
absel-886	59	22	opposed	oppose	VERB
absel-886	59	23	to	to	ADP
absel-886	59	24	those	those	PRON
absel-886	59	25	that	that	PRON
absel-886	59	26	presented	present	VERB
absel-886	59	27	more	more	ADJ
absel-886	59	28	difficulty	difficulty	NOUN
absel-886	59	29	.	.	PUNCT
absel-886	60	1	at	at	ADP
absel-886	60	2	the	the	DET
absel-886	60	3	end	end	NOUN
absel-886	60	4	of	of	ADP
absel-886	60	5	this	this	DET
absel-886	60	6	session	session	NOUN
absel-886	60	7	,	,	PUNCT
absel-886	60	8	several	several	ADJ
absel-886	60	9	groups	group	NOUN
absel-886	60	10	asked	ask	VERB
absel-886	60	11	to	to	PART
absel-886	60	12	be	be	AUX
absel-886	60	13	allowed	allow	VERB
absel-886	60	14	to	to	PART
absel-886	60	15	take	take	VERB
absel-886	60	16	the	the	DET
absel-886	60	17	materials	material	NOUN
absel-886	60	18	home	home	ADV
absel-886	60	19	with	with	ADP
absel-886	60	20	them	they	PRON
absel-886	60	21	for	for	ADP
absel-886	60	22	further	further	ADJ
absel-886	60	23	work	work	NOUN
absel-886	60	24	.	.	PUNCT
absel-886	61	1	the	the	DET
absel-886	61	2	success	success	NOUN
absel-886	61	3	of	of	ADP
absel-886	61	4	this	this	DET
absel-886	61	5	exercise	exercise	NOUN
absel-886	61	6	is	be	AUX
absel-886	61	7	based	base	VERB
absel-886	61	8	on	on	ADP
absel-886	61	9	how	how	SCONJ
absel-886	61	10	carefully	carefully	ADV
absel-886	61	11	students	student	NOUN
absel-886	61	12	consider	consider	VERB
absel-886	61	13	the	the	DET
absel-886	61	14	issues	issue	NOUN
absel-886	61	15	involved	involve	VERB
absel-886	61	16	in	in	ADP
absel-886	61	17	distinguishing	distinguish	VERB
absel-886	61	18	between	between	ADP
absel-886	61	19	the	the	DET
absel-886	61	20	various	various	ADJ
absel-886	61	21	components	component	NOUN
absel-886	61	22	of	of	ADP
absel-886	61	23	financial	financial	ADJ
absel-886	61	24	statements	statement	NOUN
absel-886	61	25	.	.	PUNCT
absel-886	62	1	importantly	importantly	ADV
absel-886	62	2	,	,	PUNCT
absel-886	62	3	debriefing	debrief	VERB
absel-886	62	4	by	by	ADP
absel-886	62	5	the	the	DET
absel-886	62	6	instructor	instructor	NOUN
absel-886	62	7	reinforces	reinforce	VERB
absel-886	62	8	the	the	DET
absel-886	62	9	concepts	concept	NOUN
absel-886	62	10	that	that	PRON
absel-886	62	11	have	have	AUX
absel-886	62	12	been	be	AUX
absel-886	62	13	refined	refine	VERB
absel-886	62	14	through	through	ADP
absel-886	62	15	application	application	NOUN
absel-886	62	16	in	in	ADP
absel-886	62	17	the	the	DET
absel-886	62	18	exercise	exercise	NOUN
absel-886	62	19	.	.	PUNCT
absel-886	63	1	however	however	ADV
absel-886	63	2	,	,	PUNCT
absel-886	63	3	even	even	ADV
absel-886	63	4	if	if	SCONJ
absel-886	63	5	some	some	PRON
absel-886	63	6	of	of	ADP
absel-886	63	7	the	the	DET
absel-886	63	8	teams	team	NOUN
absel-886	63	9	are	be	AUX
absel-886	63	10	ineffective	ineffective	ADJ
absel-886	63	11	,	,	PUNCT
absel-886	63	12	the	the	DET
absel-886	63	13	exercise	exercise	NOUN
absel-886	63	14	can	can	AUX
absel-886	63	15	still	still	ADV
absel-886	63	16	be	be	AUX
absel-886	63	17	beneficial	beneficial	ADJ
absel-886	63	18	in	in	ADP
absel-886	63	19	helping	help	VERB
absel-886	63	20	them	they	PRON
absel-886	63	21	develop	develop	VERB
absel-886	63	22	an	an	DET
absel-886	63	23	appreciation	appreciation	NOUN
absel-886	63	24	for	for	ADP
absel-886	63	25	the	the	DET
absel-886	63	26	complexity	complexity	NOUN
absel-886	63	27	of	of	ADP
absel-886	63	28	organizing	organize	VERB
absel-886	63	29	financial	financial	ADJ
absel-886	63	30	information	information	NOUN
absel-886	63	31	.	.	PUNCT
absel-886	64	1	group	group	NOUN
absel-886	64	2	categorizing	categorizing	NOUN
absel-886	64	3	technique	technique	NOUN
absel-886	64	4	this	this	DET
absel-886	64	5	exercise	exercise	NOUN
absel-886	64	6	is	be	AUX
absel-886	64	7	representative	representative	ADJ
absel-886	64	8	of	of	ADP
absel-886	64	9	a	a	DET
absel-886	64	10	technique	technique	NOUN
absel-886	64	11	that	that	PRON
absel-886	64	12	for	for	ADP
absel-886	64	13	lack	lack	NOUN
absel-886	64	14	of	of	ADP
absel-886	64	15	a	a	DET
absel-886	64	16	better	well	ADJ
absel-886	64	17	name	name	NOUN
absel-886	64	18	we	we	PRON
absel-886	64	19	refer	refer	VERB
absel-886	64	20	to	to	ADP
absel-886	64	21	as	as	ADP
absel-886	64	22	the	the	DET
absel-886	64	23	"	"	PUNCT
absel-886	64	24	group	group	NOUN
absel-886	64	25	categorizing	categorizing	NOUN
absel-886	64	26	technique	technique	NOUN
absel-886	64	27	.	.	PUNCT
absel-886	64	28	"	"	PUNCT
absel-886	65	1	this	this	DET
absel-886	65	2	name	name	NOUN
absel-886	65	3	is	be	AUX
absel-886	65	4	used	use	VERB
absel-886	65	5	because	because	SCONJ
absel-886	65	6	the	the	DET
absel-886	65	7	essential	essential	ADJ
absel-886	65	8	feature	feature	NOUN
absel-886	65	9	is	be	AUX
absel-886	65	10	give	give	VERB
absel-886	65	11	students	student	NOUN
absel-886	65	12	unorganized	unorganized	ADJ
absel-886	65	13	bits	bit	NOUN
absel-886	65	14	of	of	ADP
absel-886	65	15	information	information	NOUN
absel-886	65	16	and	and	CCONJ
absel-886	65	17	ask	ask	VERB
absel-886	65	18	them	they	PRON
absel-886	65	19	to	to	PART
absel-886	65	20	organize	organize	VERB
absel-886	65	21	them	they	PRON
absel-886	65	22	into	into	ADP
absel-886	65	23	categories	category	NOUN
absel-886	65	24	and	and	CCONJ
absel-886	65	25	to	to	PART
absel-886	65	26	solve	solve	VERB
absel-886	65	27	a	a	DET
absel-886	65	28	specific	specific	ADJ
absel-886	65	29	problem	problem	NOUN
absel-886	65	30	or	or	CCONJ
absel-886	65	31	answer	answer	VERB
absel-886	65	32	questions	question	NOUN
absel-886	65	33	based	base	VERB
absel-886	65	34	on	on	ADP
absel-886	65	35	the	the	DET
absel-886	65	36	categorized	categorize	VERB
absel-886	65	37	information	information	NOUN
absel-886	65	38	.	.	PUNCT
absel-886	66	1	any	any	DET
absel-886	66	2	course	course	NOUN
absel-886	66	3	that	that	PRON
absel-886	66	4	contains	contain	VERB
absel-886	66	5	categories	category	NOUN
absel-886	66	6	of	of	ADP
absel-886	66	7	information	information	NOUN
absel-886	66	8	can	can	AUX
absel-886	66	9	make	make	VERB
absel-886	66	10	use	use	NOUN
absel-886	66	11	of	of	ADP
absel-886	66	12	this	this	DET
absel-886	66	13	approach	approach	NOUN
absel-886	66	14	,	,	PUNCT
absel-886	66	15	not	not	PART
absel-886	66	16	just	just	ADV
absel-886	66	17	accounting	account	VERB
absel-886	66	18	and	and	CCONJ
absel-886	66	19	finance	finance	NOUN
absel-886	66	20	courses	course	NOUN
absel-886	66	21	.	.	PUNCT
absel-886	67	1	for	for	ADP
absel-886	67	2	example	example	NOUN
absel-886	67	3	,	,	PUNCT
absel-886	67	4	in	in	ADP
absel-886	67	5	organizational	organizational	ADJ
absel-886	67	6	behavior	behavior	NOUN
absel-886	67	7	courses	course	NOUN
absel-886	67	8	,	,	PUNCT
absel-886	67	9	motivation	motivation	NOUN
absel-886	67	10	theories	theory	NOUN
absel-886	67	11	are	be	AUX
absel-886	67	12	often	often	ADV
absel-886	67	13	grouped	group	VERB
absel-886	67	14	into	into	ADP
absel-886	67	15	two	two	NUM
absel-886	67	16	categories	category	NOUN
absel-886	67	17	:	:	PUNCT
absel-886	67	18	process	process	NOUN
absel-886	67	19	and	and	CCONJ
absel-886	67	20	content	content	NOUN
absel-886	67	21	theories	theory	NOUN
absel-886	67	22	.	.	PUNCT
absel-886	68	1	here	here	ADV
absel-886	68	2	,	,	PUNCT
absel-886	68	3	a	a	DET
absel-886	68	4	professor	professor	NOUN
absel-886	68	5	could	could	AUX
absel-886	68	6	give	give	VERB
absel-886	68	7	student	student	NOUN
absel-886	68	8	groups	group	NOUN
absel-886	68	9	pieces	piece	NOUN
absel-886	68	10	of	of	ADP
absel-886	68	11	paper	paper	NOUN
absel-886	68	12	,	,	PUNCT
absel-886	68	13	each	each	PRON
absel-886	68	14	containing	contain	VERB
absel-886	68	15	the	the	DET
absel-886	68	16	name	name	NOUN
absel-886	68	17	of	of	ADP
absel-886	68	18	one	one	NUM
absel-886	68	19	theory	theory	NOUN
absel-886	68	20	,	,	PUNCT
absel-886	68	21	and	and	CCONJ
absel-886	68	22	ask	ask	VERB
absel-886	68	23	them	they	PRON
absel-886	68	24	to	to	PART
absel-886	68	25	categorize	categorize	VERB
absel-886	68	26	them	they	PRON
absel-886	68	27	.	.	PUNCT
absel-886	69	1	students	student	NOUN
absel-886	69	2	could	could	AUX
absel-886	69	3	be	be	AUX
absel-886	69	4	asked	ask	VERB
absel-886	69	5	to	to	PART
absel-886	69	6	justify	justify	VERB
absel-886	69	7	their	their	PRON
absel-886	69	8	choices	choice	NOUN
absel-886	69	9	.	.	PUNCT
absel-886	70	1	from	from	ADP
absel-886	70	2	an	an	DET
absel-886	70	3	educational	educational	ADJ
absel-886	70	4	perspective	perspective	NOUN
absel-886	70	5	,	,	PUNCT
absel-886	70	6	in	in	ADP
absel-886	70	7	order	order	NOUN
absel-886	70	8	to	to	PART
absel-886	70	9	categorize	categorize	VERB
absel-886	70	10	any	any	DET
absel-886	70	11	piece	piece	NOUN
absel-886	70	12	of	of	ADP
absel-886	70	13	information	information	NOUN
absel-886	70	14	,	,	PUNCT
absel-886	70	15	one	one	PRON
absel-886	70	16	must	must	AUX
absel-886	70	17	understand	understand	VERB
absel-886	70	18	the	the	DET
absel-886	70	19	precise	precise	ADJ
absel-886	70	20	nature	nature	NOUN
absel-886	70	21	of	of	ADP
absel-886	70	22	the	the	DET
absel-886	70	23	category	category	NOUN
absel-886	70	24	itself	itself	PRON
absel-886	70	25	and	and	CCONJ
absel-886	70	26	all	all	DET
absel-886	70	27	the	the	DET
absel-886	70	28	items	item	NOUN
absel-886	70	29	that	that	PRON
absel-886	70	30	fall	fall	VERB
absel-886	70	31	within	within	ADP
absel-886	70	32	the	the	DET
absel-886	70	33	category	category	NOUN
absel-886	70	34	.	.	PUNCT
absel-886	71	1	superficial	superficial	ADJ
absel-886	71	2	knowledge	knowledge	NOUN
absel-886	71	3	wo	will	AUX
absel-886	71	4	n't	not	PART
absel-886	71	5	suffice	suffice	VERB
absel-886	71	6	.	.	PUNCT
absel-886	72	1	to	to	PART
absel-886	72	2	illustrate	illustrate	VERB
absel-886	72	3	,	,	PUNCT
absel-886	72	4	an	an	DET
absel-886	72	5	accounting	accounting	NOUN
absel-886	72	6	student	student	NOUN
absel-886	72	7	ca	can	AUX
absel-886	72	8	n't	not	PART
absel-886	72	9	determine	determine	VERB
absel-886	72	10	if	if	SCONJ
absel-886	72	11	"	"	PUNCT
absel-886	72	12	accounts	account	VERB
absel-886	72	13	receivable	receivable	ADJ
absel-886	72	14	"	"	PUNCT
absel-886	72	15	are	be	AUX
absel-886	72	16	"	"	PUNCT
absel-886	72	17	current	current	ADJ
absel-886	72	18	assets	asset	NOUN
absel-886	72	19	"	"	PUNCT
absel-886	72	20	or	or	CCONJ
absel-886	72	21	"	"	PUNCT
absel-886	72	22	liabilities	liability	NOUN
absel-886	72	23	"	"	PUNCT
absel-886	72	24	without	without	ADP
absel-886	72	25	knowledge	knowledge	NOUN
absel-886	72	26	of	of	ADP
absel-886	72	27	all	all	PRON
absel-886	72	28	of	of	ADP
absel-886	72	29	these	these	PRON
absel-886	72	30	.	.	PUNCT
absel-886	73	1	a	a	DET
absel-886	73	2	student	student	NOUN
absel-886	73	3	taking	take	VERB
absel-886	73	4	an	an	DET
absel-886	73	5	organizational	organizational	ADJ
absel-886	73	6	behavior	behavior	NOUN
absel-886	73	7	course	course	NOUN
absel-886	73	8	ca	can	AUX
absel-886	73	9	n't	not	PART
absel-886	73	10	determine	determine	VERB
absel-886	73	11	is	be	AUX
absel-886	73	12	maslow	maslow	NOUN
absel-886	73	13	's	's	PART
absel-886	73	14	hierarchy	hierarchy	NOUN
absel-886	73	15	of	of	ADP
absel-886	73	16	needs	need	NOUN
absel-886	73	17	theory	theory	NOUN
absel-886	73	18	is	be	AUX
absel-886	73	19	a	a	DET
absel-886	73	20	"	"	PUNCT
absel-886	73	21	content	content	NOUN
absel-886	73	22	"	"	PUNCT
absel-886	73	23	or	or	CCONJ
absel-886	73	24	"	"	PUNCT
absel-886	73	25	process	process	NOUN
absel-886	73	26	"	"	PUNCT
absel-886	73	27	theory	theory	NOUN
absel-886	73	28	without	without	ADP
absel-886	73	29	understanding	understand	VERB
absel-886	73	30	both	both	PRON
absel-886	73	31	.	.	PUNCT
absel-886	74	1	categorizing	categorize	VERB
absel-886	74	2	helps	help	VERB
absel-886	74	3	to	to	PART
absel-886	74	4	develop	develop	VERB
absel-886	74	5	a	a	DET
absel-886	74	6	student	student	NOUN
absel-886	74	7	's	's	PART
absel-886	74	8	intellectual	intellectual	ADJ
absel-886	74	9	skills	skill	NOUN
absel-886	74	10	because	because	SCONJ
absel-886	74	11	they	they	PRON
absel-886	74	12	must	must	AUX
absel-886	74	13	obtain	obtain	VERB
absel-886	74	14	and	and	CCONJ
absel-886	74	15	organize	organize	VERB
absel-886	74	16	the	the	DET
absel-886	74	17	information	information	NOUN
absel-886	74	18	and	and	CCONJ
absel-886	74	19	exercise	exercise	NOUN
absel-886	74	20	judgement	judgement	NOUN
absel-886	74	21	.	.	PUNCT
absel-886	75	1	to	to	ADP
absel-886	75	2	the	the	DET
absel-886	75	3	extent	extent	NOUN
absel-886	75	4	that	that	SCONJ
absel-886	75	5	the	the	DET
absel-886	75	6	exercise	exercise	NOUN
absel-886	75	7	asks	ask	VERB
absel-886	75	8	students	student	NOUN
absel-886	75	9	to	to	PART
absel-886	75	10	go	go	VERB
absel-886	75	11	beyond	beyond	ADP
absel-886	75	12	categorizing	categorize	VERB
absel-886	75	13	items	item	NOUN
absel-886	75	14	by	by	ADP
absel-886	75	15	requiring	require	VERB
absel-886	75	16	that	that	SCONJ
absel-886	75	17	they	they	PRON
absel-886	75	18	solve	solve	VERB
absel-886	75	19	a	a	DET
absel-886	75	20	problem	problem	NOUN
absel-886	75	21	,	,	PUNCT
absel-886	75	22	as	as	ADP
absel-886	75	23	in	in	ADP
absel-886	75	24	the	the	DET
absel-886	75	25	exercise	exercise	NOUN
absel-886	75	26	described	describe	VERB
absel-886	75	27	above	above	ADP
absel-886	75	28	where	where	SCONJ
absel-886	75	29	students	student	NOUN
absel-886	75	30	needed	need	VERB
absel-886	75	31	to	to	PART
absel-886	75	32	determine	determine	VERB
absel-886	75	33	owner	owner	NOUN
absel-886	75	34	's	's	PART
absel-886	75	35	equity	equity	NOUN
absel-886	75	36	by	by	ADP
absel-886	75	37	adding	add	VERB
absel-886	75	38	and	and	CCONJ
absel-886	75	39	subtracting	subtract	VERB
absel-886	75	40	numbers	number	NOUN
absel-886	75	41	,	,	PUNCT
absel-886	75	42	students	student	NOUN
absel-886	75	43	develop	develop	VERB
absel-886	75	44	problem	problem	NOUN
absel-886	75	45	solving	solving	NOUN
absel-886	75	46	skills	skill	NOUN
absel-886	75	47	.	.	PUNCT
absel-886	76	1	asking	ask	VERB
absel-886	76	2	students	student	NOUN
absel-886	76	3	to	to	PART
absel-886	76	4	sort	sort	VERB
absel-886	76	5	and	and	CCONJ
absel-886	76	6	categorize	categorize	VERB
absel-886	76	7	information	information	NOUN
absel-886	76	8	specifically	specifically	ADV
absel-886	76	9	in	in	ADP
absel-886	76	10	groups	group	NOUN
absel-886	76	11	helps	help	VERB
absel-886	76	12	them	they	PRON
absel-886	76	13	to	to	PART
absel-886	76	14	develop	develop	VERB
absel-886	76	15	better	well	ADJ
absel-886	76	16	communication	communication	NOUN
absel-886	76	17	and	and	CCONJ
absel-886	76	18	interpersonal	interpersonal	ADJ
absel-886	76	19	skills	skill	NOUN
absel-886	76	20	.	.	PUNCT
absel-886	77	1	they	they	PRON
absel-886	77	2	must	must	AUX
absel-886	77	3	read	read	VERB
absel-886	77	4	each	each	DET
absel-886	77	5	item	item	NOUN
absel-886	77	6	carefully	carefully	ADV
absel-886	77	7	,	,	PUNCT
absel-886	77	8	speak	speak	VERB
absel-886	77	9	to	to	ADP
absel-886	77	10	others	other	NOUN
absel-886	77	11	about	about	ADP
absel-886	77	12	it	it	PRON
absel-886	77	13	,	,	PUNCT
absel-886	77	14	listen	listen	VERB
absel-886	77	15	to	to	ADP
absel-886	77	16	what	what	PRON
absel-886	77	17	others	other	NOUN
absel-886	77	18	say	say	VERB
absel-886	77	19	,	,	PUNCT
absel-886	77	20	and	and	CCONJ
absel-886	77	21	reach	reach	VERB
absel-886	77	22	a	a	DET
absel-886	77	23	consensus	consensus	NOUN
absel-886	77	24	.	.	PUNCT
absel-886	78	1	they	they	PRON
absel-886	78	2	need	need	VERB
absel-886	78	3	to	to	PART
absel-886	78	4	focus	focus	VERB
absel-886	78	5	on	on	ADP
absel-886	78	6	how	how	SCONJ
absel-886	78	7	their	their	PRON
absel-886	78	8	behavior	behavior	NOUN
absel-886	78	9	is	be	AUX
absel-886	78	10	affecting	affect	VERB
absel-886	78	11	others	other	NOUN
absel-886	78	12	and	and	CCONJ
absel-886	78	13	when	when	SCONJ
absel-886	78	14	it	it	PRON
absel-886	78	15	is	be	AUX
absel-886	78	16	appropriate	appropriate	ADJ
absel-886	78	17	to	to	PART
absel-886	78	18	assume	assume	VERB
absel-886	78	19	group	group	NOUN
absel-886	78	20	leadership	leadership	NOUN
absel-886	78	21	.	.	PUNCT
absel-886	79	1	conclusion	conclusion	NOUN
absel-886	79	2	the	the	DET
absel-886	79	3	exercise	exercise	NOUN
absel-886	79	4	described	describe	VERB
absel-886	79	5	above	above	ADV
absel-886	79	6	and	and	CCONJ
absel-886	79	7	the	the	DET
absel-886	79	8	group	group	NOUN
absel-886	79	9	categorizing	categorizing	NOUN
absel-886	79	10	technique	technique	NOUN
absel-886	79	11	that	that	PRON
absel-886	79	12	it	it	PRON
absel-886	79	13	uses	use	VERB
absel-886	79	14	has	have	VERB
absel-886	79	15	several	several	ADJ
absel-886	79	16	positive	positive	ADJ
absel-886	79	17	attributes	attribute	NOUN
absel-886	79	18	which	which	PRON
absel-886	79	19	we	we	PRON
absel-886	79	20	believe	believe	VERB
absel-886	79	21	should	should	AUX
absel-886	79	22	be	be	AUX
absel-886	79	23	noted	note	VERB
absel-886	79	24	:	:	PUNCT
absel-886	80	1	1	1	X
absel-886	80	2	.	.	X
absel-886	80	3	it	it	PRON
absel-886	80	4	is	be	AUX
absel-886	80	5	highly	highly	ADV
absel-886	80	6	flexible	flexible	ADJ
absel-886	80	7	and	and	CCONJ
absel-886	80	8	can	can	AUX
absel-886	80	9	be	be	AUX
absel-886	80	10	adapted	adapt	VERB
absel-886	80	11	to	to	ADP
absel-886	80	12	many	many	ADJ
absel-886	80	13	different	different	ADJ
absel-886	80	14	courses	course	NOUN
absel-886	80	15	,	,	PUNCT
absel-886	80	16	not	not	PART
absel-886	80	17	just	just	ADV
absel-886	80	18	those	those	PRON
absel-886	80	19	that	that	PRON
absel-886	80	20	use	use	VERB
absel-886	80	21	financial	financial	ADJ
absel-886	80	22	information	information	NOUN
absel-886	80	23	.	.	PUNCT
absel-886	81	1	2	2	X
absel-886	81	2	.	.	X
absel-886	81	3	it	it	PRON
absel-886	81	4	is	be	AUX
absel-886	81	5	relatively	relatively	ADV
absel-886	81	6	easy	easy	ADJ
absel-886	81	7	to	to	PART
absel-886	81	8	conduct	conduct	VERB
absel-886	81	9	.	.	PUNCT
absel-886	82	1	most	most	ADJ
absel-886	82	2	instructors	instructor	NOUN
absel-886	82	3	can	can	AUX
absel-886	82	4	divide	divide	VERB
absel-886	82	5	students	student	NOUN
absel-886	82	6	into	into	ADP
absel-886	82	7	groups	group	NOUN
absel-886	82	8	,	,	PUNCT
absel-886	82	9	give	give	VERB
absel-886	82	10	them	they	PRON
absel-886	82	11	a	a	DET
absel-886	82	12	packet	packet	NOUN
absel-886	82	13	of	of	ADP
absel-886	82	14	disorganized	disorganized	ADJ
absel-886	82	15	information	information	NOUN
absel-886	82	16	,	,	PUNCT
absel-886	82	17	and	and	CCONJ
absel-886	82	18	ask	ask	VERB
absel-886	82	19	them	they	PRON
absel-886	82	20	to	to	PART
absel-886	82	21	sort	sort	VERB
absel-886	82	22	it	it	PRON
absel-886	82	23	and	and	CCONJ
absel-886	82	24	solve	solve	VERB
absel-886	82	25	some	some	DET
absel-886	82	26	problem	problem	NOUN
absel-886	82	27	.	.	PUNCT
absel-886	83	1	3	3	X
absel-886	83	2	.	.	X
absel-886	83	3	it	it	PRON
absel-886	83	4	helps	help	VERB
absel-886	83	5	students	student	NOUN
absel-886	83	6	to	to	PART
absel-886	83	7	develop	develop	VERB
absel-886	83	8	intellectual	intellectual	ADJ
absel-886	83	9	skills	skill	NOUN
absel-886	83	10	,	,	PUNCT
absel-886	83	11	communication	communication	NOUN
absel-886	83	12	skills	skill	NOUN
absel-886	83	13	and	and	CCONJ
absel-886	83	14	interpersonal	interpersonal	ADJ
absel-886	83	15	skills	skill	NOUN
absel-886	83	16	.	.	PUNCT
absel-886	84	1	142	142	NUM
absel-886	84	2	developments	development	NOUN
absel-886	84	3	in	in	ADP
absel-886	84	4	business	business	NOUN
absel-886	84	5	simulation	simulation	NOUN
absel-886	84	6	&	&	CCONJ
absel-886	84	7	experiential	experiential	ADJ
absel-886	84	8	learning	learning	NOUN
absel-886	84	9	,	,	PUNCT
absel-886	84	10	volume	volume	NOUN
absel-886	84	11	27	27	NUM
absel-886	84	12	,	,	PUNCT
absel-886	84	13	2000	2000	NUM
absel-886	84	14	appendix	appendix	NOUN
absel-886	84	15	i	i	PRON
absel-886	84	16	classification	classification	NOUN
absel-886	84	17	of	of	ADP
absel-886	84	18	accounts	account	NOUN
absel-886	84	19	assignment	assignment	VERB
absel-886	84	20	the	the	DET
absel-886	84	21	services	service	NOUN
absel-886	84	22	provided	provide	VERB
absel-886	84	23	to	to	ADP
absel-886	84	24	clients	client	NOUN
absel-886	84	25	by	by	ADP
absel-886	84	26	the	the	DET
absel-886	84	27	accounting	accounting	NOUN
absel-886	84	28	profession	profession	NOUN
absel-886	84	29	have	have	AUX
absel-886	84	30	changed	change	VERB
absel-886	84	31	with	with	ADP
absel-886	84	32	the	the	DET
absel-886	84	33	availability	availability	NOUN
absel-886	84	34	of	of	ADP
absel-886	84	35	low	low	ADJ
absel-886	84	36	-	-	PUNCT
absel-886	84	37	cost	cost	NOUN
absel-886	84	38	general	general	ADJ
absel-886	84	39	ledger	ledger	NOUN
absel-886	84	40	and	and	CCONJ
absel-886	84	41	tax	tax	NOUN
absel-886	84	42	software	software	NOUN
absel-886	84	43	.	.	PUNCT
absel-886	85	1	accountants	accountant	NOUN
absel-886	85	2	rarely	rarely	ADV
absel-886	85	3	do	do	VERB
absel-886	85	4	routine	routine	ADJ
absel-886	85	5	preparation	preparation	NOUN
absel-886	85	6	of	of	ADP
absel-886	85	7	financial	financial	ADJ
absel-886	85	8	statements	statement	NOUN
absel-886	85	9	for	for	ADP
absel-886	85	10	clients	client	NOUN
absel-886	85	11	who	who	PRON
absel-886	85	12	keep	keep	VERB
absel-886	85	13	their	their	PRON
absel-886	85	14	accounting	accounting	NOUN
absel-886	85	15	records	record	NOUN
absel-886	85	16	in	in	ADP
absel-886	85	17	good	good	ADJ
absel-886	85	18	order	order	NOUN
absel-886	85	19	.	.	PUNCT
absel-886	86	1	however	however	ADV
absel-886	86	2	,	,	PUNCT
absel-886	86	3	there	there	PRON
absel-886	86	4	still	still	ADV
absel-886	86	5	remains	remain	VERB
absel-886	86	6	the	the	DET
absel-886	86	7	new	new	ADJ
absel-886	86	8	client	client	NOUN
absel-886	86	9	who	who	PRON
absel-886	86	10	needs	need	VERB
absel-886	86	11	a	a	DET
absel-886	86	12	set	set	NOUN
absel-886	86	13	of	of	ADP
absel-886	86	14	financial	financial	ADJ
absel-886	86	15	statements	statement	NOUN
absel-886	86	16	to	to	PART
absel-886	86	17	get	get	VERB
absel-886	86	18	a	a	DET
absel-886	86	19	line	line	NOUN
absel-886	86	20	of	of	ADP
absel-886	86	21	credit	credit	NOUN
absel-886	86	22	at	at	ADP
absel-886	86	23	the	the	DET
absel-886	86	24	bank	bank	NOUN
absel-886	86	25	and	and	CCONJ
absel-886	86	26	that	that	PRON
absel-886	86	27	will	will	AUX
absel-886	86	28	arrive	arrive	VERB
absel-886	86	29	at	at	ADP
absel-886	86	30	an	an	DET
absel-886	86	31	accountant	accountant	NOUN
absel-886	86	32	's	's	PART
absel-886	86	33	office	office	NOUN
absel-886	86	34	with	with	ADP
absel-886	86	35	a	a	DET
absel-886	86	36	pile	pile	NOUN
absel-886	86	37	of	of	ADP
absel-886	86	38	receipts	receipt	NOUN
absel-886	86	39	.	.	PUNCT
absel-886	87	1	this	this	DET
absel-886	87	2	exercise	exercise	NOUN
absel-886	87	3	simulates	simulate	VERB
absel-886	87	4	this	this	DET
absel-886	87	5	sort	sort	NOUN
absel-886	87	6	of	of	ADP
absel-886	87	7	accounting	accounting	NOUN
absel-886	87	8	engagement	engagement	NOUN
absel-886	87	9	.	.	PUNCT
absel-886	88	1	your	your	PRON
absel-886	88	2	group	group	NOUN
absel-886	88	3	has	have	AUX
absel-886	88	4	received	receive	VERB
absel-886	88	5	an	an	DET
absel-886	88	6	envelope	envelope	NOUN
absel-886	88	7	full	full	ADJ
absel-886	88	8	of	of	ADP
absel-886	88	9	receipts	receipt	NOUN
absel-886	88	10	from	from	ADP
absel-886	88	11	cheng	cheng	PROPN
absel-886	88	12	sun	sun	PROPN
absel-886	88	13	,	,	PUNCT
absel-886	88	14	the	the	DET
absel-886	88	15	owner	owner	NOUN
absel-886	88	16	of	of	ADP
absel-886	88	17	redwood	redwood	NOUN
absel-886	88	18	works	work	NOUN
absel-886	88	19	for	for	ADP
absel-886	88	20	january	january	PROPN
absel-886	88	21	1	1	NUM
absel-886	88	22	,	,	PUNCT
absel-886	88	23	1999	1999	NUM
absel-886	88	24	through	through	ADP
absel-886	88	25	december	december	PROPN
absel-886	88	26	31	31	NUM
absel-886	88	27	,	,	PUNCT
absel-886	88	28	1999	1999	NUM
absel-886	88	29	.	.	PUNCT
absel-886	89	1	this	this	PRON
absel-886	89	2	is	be	AUX
absel-886	89	3	a	a	DET
absel-886	89	4	small	small	ADJ
absel-886	89	5	business	business	NOUN
absel-886	89	6	that	that	PRON
absel-886	89	7	has	have	VERB
absel-886	89	8	two	two	NUM
absel-886	89	9	sources	source	NOUN
absel-886	89	10	of	of	ADP
absel-886	89	11	revenues	revenue	NOUN
absel-886	89	12	.	.	PUNCT
absel-886	90	1	first	first	ADV
absel-886	90	2	,	,	PUNCT
absel-886	90	3	the	the	DET
absel-886	90	4	business	business	NOUN
absel-886	90	5	designs	design	VERB
absel-886	90	6	custom	custom	NOUN
absel-886	90	7	furniture	furniture	NOUN
absel-886	90	8	for	for	ADP
absel-886	90	9	corporate	corporate	ADJ
absel-886	90	10	offices	office	NOUN
absel-886	90	11	.	.	PUNCT
absel-886	91	1	second	second	ADJ
absel-886	91	2	,	,	PUNCT
absel-886	91	3	the	the	DET
absel-886	91	4	company	company	NOUN
absel-886	91	5	produces	produce	VERB
absel-886	91	6	and	and	CCONJ
absel-886	91	7	sells	sell	VERB
absel-886	91	8	a	a	DET
absel-886	91	9	line	line	NOUN
absel-886	91	10	of	of	ADP
absel-886	91	11	redwood	redwood	NOUN
absel-886	91	12	tables	table	NOUN
absel-886	91	13	and	and	CCONJ
absel-886	91	14	chairs	chair	NOUN
absel-886	91	15	.	.	PUNCT
absel-886	92	1	while	while	SCONJ
absel-886	92	2	cheng	cheng	PROPN
absel-886	92	3	sun	sun	PROPN
absel-886	92	4	is	be	AUX
absel-886	92	5	a	a	DET
absel-886	92	6	gifted	gifted	ADJ
absel-886	92	7	furniture	furniture	NOUN
absel-886	92	8	craftsman	craftsman	NOUN
absel-886	92	9	and	and	CCONJ
absel-886	92	10	designer	designer	NOUN
absel-886	92	11	,	,	PUNCT
absel-886	92	12	he	he	PRON
absel-886	92	13	has	have	VERB
absel-886	92	14	no	no	DET
absel-886	92	15	background	background	NOUN
absel-886	92	16	in	in	ADP
absel-886	92	17	accounting	accounting	NOUN
absel-886	92	18	.	.	PUNCT
absel-886	93	1	he	he	PRON
absel-886	93	2	has	have	AUX
absel-886	93	3	grouped	group	VERB
absel-886	93	4	his	his	PRON
absel-886	93	5	bills	bill	NOUN
absel-886	93	6	into	into	ADP
absel-886	93	7	categories	category	NOUN
absel-886	93	8	and	and	CCONJ
absel-886	93	9	computed	compute	VERB
absel-886	93	10	a	a	DET
absel-886	93	11	total	total	NOUN
absel-886	93	12	for	for	ADP
absel-886	93	13	each	each	DET
absel-886	93	14	category	category	NOUN
absel-886	93	15	.	.	PUNCT
absel-886	94	1	he	he	PRON
absel-886	94	2	has	have	VERB
absel-886	94	3	no	no	DET
absel-886	94	4	idea	idea	NOUN
absel-886	94	5	how	how	SCONJ
absel-886	94	6	to	to	PART
absel-886	94	7	use	use	VERB
absel-886	94	8	these	these	DET
absel-886	94	9	totals	total	NOUN
absel-886	94	10	to	to	PART
absel-886	94	11	produce	produce	VERB
absel-886	94	12	financial	financial	ADJ
absel-886	94	13	statements	statement	NOUN
absel-886	94	14	.	.	PUNCT
absel-886	95	1	cheng	cheng	PROPN
absel-886	95	2	sun	sun	PROPN
absel-886	95	3	has	have	AUX
absel-886	95	4	come	come	VERB
absel-886	95	5	to	to	ADP
absel-886	95	6	your	your	PRON
absel-886	95	7	group	group	NOUN
absel-886	95	8	for	for	ADP
absel-886	95	9	advice	advice	NOUN
absel-886	95	10	.	.	PUNCT
absel-886	96	1	the	the	DET
absel-886	96	2	first	first	ADJ
absel-886	96	3	step	step	NOUN
absel-886	96	4	in	in	ADP
absel-886	96	5	producing	produce	VERB
absel-886	96	6	financial	financial	ADJ
absel-886	96	7	statements	statement	NOUN
absel-886	96	8	will	will	AUX
absel-886	96	9	be	be	AUX
absel-886	96	10	to	to	PART
absel-886	96	11	decide	decide	VERB
absel-886	96	12	how	how	SCONJ
absel-886	96	13	to	to	PART
absel-886	96	14	classify	classify	VERB
absel-886	96	15	the	the	DET
absel-886	96	16	various	various	ADJ
absel-886	96	17	items	item	NOUN
absel-886	96	18	.	.	PUNCT
absel-886	97	1	in	in	ADP
absel-886	97	2	determining	determine	VERB
absel-886	97	3	how	how	SCONJ
absel-886	97	4	to	to	PART
absel-886	97	5	categorize	categorize	VERB
absel-886	97	6	items	item	NOUN
absel-886	97	7	,	,	PUNCT
absel-886	97	8	remember	remember	VERB
absel-886	97	9	the	the	DET
absel-886	97	10	guidance	guidance	NOUN
absel-886	97	11	provided	provide	VERB
absel-886	97	12	by	by	ADP
absel-886	97	13	the	the	DET
absel-886	97	14	conceptual	conceptual	ADJ
absel-886	97	15	framework	framework	NOUN
absel-886	97	16	of	of	ADP
absel-886	97	17	accounting	accounting	NOUN
absel-886	97	18	.	.	PUNCT
absel-886	98	1	it	it	PRON
absel-886	98	2	includes	include	VERB
absel-886	98	3	definitions	definition	NOUN
absel-886	98	4	of	of	ADP
absel-886	98	5	assets	asset	NOUN
absel-886	98	6	,	,	PUNCT
absel-886	98	7	liabilities	liability	NOUN
absel-886	98	8	,	,	PUNCT
absel-886	98	9	expenses	expense	NOUN
absel-886	98	10	,	,	PUNCT
absel-886	98	11	and	and	CCONJ
absel-886	98	12	revenues	revenue	NOUN
absel-886	98	13	.	.	PUNCT
absel-886	99	1	in	in	ADP
absel-886	99	2	addition	addition	NOUN
absel-886	99	3	,	,	PUNCT
absel-886	99	4	you	you	PRON
absel-886	99	5	must	must	AUX
absel-886	99	6	not	not	PART
absel-886	99	7	forget	forget	VERB
absel-886	99	8	the	the	DET
absel-886	99	9	restrictions	restriction	NOUN
absel-886	99	10	imposed	impose	VERB
absel-886	99	11	by	by	ADP
absel-886	99	12	the	the	DET
absel-886	99	13	costbenefit	costbenefit	NOUN
absel-886	99	14	rule	rule	NOUN
absel-886	99	15	and	and	CCONJ
absel-886	99	16	materiality	materiality	NOUN
absel-886	99	17	limitation	limitation	NOUN
absel-886	99	18	.	.	PUNCT
absel-886	100	1	all	all	DET
absel-886	100	2	immaterial	immaterial	ADJ
absel-886	100	3	items	item	NOUN
absel-886	100	4	should	should	AUX
absel-886	100	5	be	be	AUX
absel-886	100	6	expensed	expense	VERB
absel-886	100	7	unless	unless	SCONJ
absel-886	100	8	it	it	PRON
absel-886	100	9	is	be	AUX
absel-886	100	10	important	important	ADJ
absel-886	100	11	to	to	PART
absel-886	100	12	control	control	VERB
absel-886	100	13	them	they	PRON
absel-886	100	14	by	by	ADP
absel-886	100	15	including	include	VERB
absel-886	100	16	them	they	PRON
absel-886	100	17	in	in	ADP
absel-886	100	18	inventory	inventory	NOUN
absel-886	100	19	.	.	PUNCT
absel-886	101	1	in	in	ADP
absel-886	101	2	this	this	DET
absel-886	101	3	case	case	NOUN
absel-886	101	4	,	,	PUNCT
absel-886	101	5	cheng	cheng	PROPN
absel-886	101	6	sun	sun	PROPN
absel-886	101	7	has	have	AUX
absel-886	101	8	told	tell	VERB
absel-886	101	9	you	you	PRON
absel-886	101	10	that	that	SCONJ
absel-886	101	11	he	he	PRON
absel-886	101	12	inventories	inventory	VERB
absel-886	101	13	all	all	DET
absel-886	101	14	office	office	NOUN
absel-886	101	15	supplies	supply	NOUN
absel-886	101	16	and	and	CCONJ
absel-886	101	17	sandpaper	sandpaper	NOUN
absel-886	101	18	because	because	SCONJ
absel-886	101	19	of	of	ADP
absel-886	101	20	a	a	DET
absel-886	101	21	theft	theft	NOUN
absel-886	101	22	problem	problem	NOUN
absel-886	101	23	he	he	PRON
absel-886	101	24	's	be	AUX
absel-886	101	25	experienced	experience	VERB
absel-886	101	26	in	in	ADP
absel-886	101	27	the	the	DET
absel-886	101	28	past	past	NOUN
absel-886	101	29	.	.	PUNCT
absel-886	102	1	instructions	instruction	NOUN
absel-886	102	2	:	:	PUNCT
absel-886	102	3	1	1	X
absel-886	102	4	.	.	X
absel-886	102	5	sort	sort	NOUN
absel-886	102	6	and	and	CCONJ
absel-886	102	7	categorize	categorize	VERB
absel-886	102	8	the	the	DET
absel-886	102	9	items	item	NOUN
absel-886	102	10	in	in	ADP
absel-886	102	11	the	the	DET
absel-886	102	12	packet	packet	NOUN
absel-886	102	13	into	into	ADP
absel-886	102	14	the	the	DET
absel-886	102	15	following	follow	VERB
absel-886	102	16	categories	category	NOUN
absel-886	102	17	:	:	PUNCT
absel-886	102	18	balance	balance	NOUN
absel-886	102	19	sheet	sheet	NOUN
absel-886	102	20	itemsassets	itemsasset	NOUN
absel-886	102	21	;	;	PUNCT
absel-886	102	22	liabilities	liability	NOUN
absel-886	102	23	;	;	PUNCT
absel-886	102	24	owner	owner	NOUN
absel-886	102	25	’s	’s	PART
absel-886	102	26	equity	equity	NOUN
absel-886	102	27	income	income	PROPN
absel-886	102	28	statement	statement	NOUN
absel-886	102	29	itemsrevenues	itemsrevenue	NOUN
absel-886	102	30	;	;	PUNCT
absel-886	102	31	cost	cost	NOUN
absel-886	102	32	of	of	ADP
absel-886	102	33	goods	good	NOUN
absel-886	102	34	manufactured	manufacture	VERB
absel-886	102	35	;	;	PUNCT
absel-886	102	36	operating	operate	VERB
absel-886	102	37	expenses	expense	NOUN
absel-886	102	38	;	;	PUNCT
absel-886	102	39	selling	sell	VERB
absel-886	102	40	expenses	expense	NOUN
absel-886	102	41	;	;	PUNCT
absel-886	102	42	administrative	administrative	ADJ
absel-886	102	43	expenses	expense	NOUN
absel-886	102	44	2	2	NUM
absel-886	102	45	.	.	PUNCT
absel-886	102	46	make	make	VERB
absel-886	102	47	the	the	DET
absel-886	102	48	following	follow	VERB
absel-886	102	49	calculations	calculation	NOUN
absel-886	102	50	:	:	PUNCT
absel-886	102	51	a.	a.	NOUN
absel-886	102	52	compute	compute	PROPN
absel-886	102	53	cost	cost	NOUN
absel-886	102	54	of	of	ADP
absel-886	102	55	good	good	ADJ
absel-886	102	56	manufactured	manufacture	VERB
absel-886	102	57	assuming	assume	VERB
absel-886	102	58	that	that	SCONJ
absel-886	102	59	there	there	PRON
absel-886	102	60	were	be	VERB
absel-886	102	61	no	no	DET
absel-886	102	62	beginning	begin	VERB
absel-886	102	63	inventories	inventory	NOUN
absel-886	102	64	of	of	ADP
absel-886	102	65	any	any	DET
absel-886	102	66	sort	sort	NOUN
absel-886	102	67	and	and	CCONJ
absel-886	102	68	that	that	SCONJ
absel-886	102	69	there	there	PRON
absel-886	102	70	was	be	VERB
absel-886	102	71	no	no	DET
absel-886	102	72	work	work	NOUN
absel-886	102	73	remaining	remain	VERB
absel-886	102	74	in	in	ADP
absel-886	102	75	process	process	NOUN
absel-886	102	76	at	at	ADP
absel-886	102	77	the	the	DET
absel-886	102	78	end	end	NOUN
absel-886	102	79	of	of	ADP
absel-886	102	80	the	the	DET
absel-886	102	81	year	year	NOUN
absel-886	102	82	.	.	PUNCT
absel-886	103	1	b.	b.	PROPN
absel-886	103	2	prepare	prepare	VERB
absel-886	103	3	a	a	DET
absel-886	103	4	balance	balance	NOUN
absel-886	103	5	sheet	sheet	NOUN
absel-886	103	6	and	and	CCONJ
absel-886	103	7	an	an	DET
absel-886	103	8	income	income	NOUN
absel-886	103	9	statement	statement	NOUN
absel-886	103	10	for	for	ADP
absel-886	103	11	redwood	redwood	NOUN
absel-886	103	12	works	work	NOUN
absel-886	103	13	.	.	PUNCT
absel-886	104	1	you	you	PRON
absel-886	104	2	will	will	AUX
absel-886	104	3	need	need	VERB
absel-886	104	4	to	to	PART
absel-886	104	5	compute	compute	VERB
absel-886	104	6	cheng	cheng	PROPN
absel-886	104	7	sun	sun	PROPN
absel-886	104	8	's	's	PART
absel-886	104	9	equity	equity	NOUN
absel-886	104	10	in	in	ADP
absel-886	104	11	redwood	redwood	NOUN
absel-886	104	12	works	work	NOUN
absel-886	104	13	in	in	ADP
absel-886	104	14	order	order	NOUN
absel-886	104	15	to	to	PART
absel-886	104	16	complete	complete	VERB
absel-886	104	17	the	the	DET
absel-886	104	18	balance	balance	NOUN
absel-886	104	19	sheet	sheet	NOUN
absel-886	104	20	.	.	PUNCT
absel-886	105	1	143	143	NUM
absel-886	105	2	developments	development	NOUN
absel-886	105	3	in	in	ADP
absel-886	105	4	business	business	NOUN
absel-886	105	5	simulation	simulation	NOUN
absel-886	105	6	&	&	CCONJ
absel-886	105	7	experiential	experiential	ADJ
absel-886	105	8	learning	learning	NOUN
absel-886	105	9	,	,	PUNCT
absel-886	105	10	volume	volume	NOUN
absel-886	105	11	27	27	NUM
absel-886	105	12	,	,	PUNCT
absel-886	105	13	2000	2000	NUM
absel-886	105	14	cash	cash	VERB
absel-886	105	15	$	$	SYM
absel-886	105	16	1,300	1,300	NUM
absel-886	105	17	lathe	lathe	NOUN
absel-886	105	18	maintenance	maintenance	NOUN
absel-886	105	19	costs	cost	VERB
absel-886	105	20	$	$	SYM
absel-886	105	21	1,300	1,300	NUM
absel-886	105	22	accumulated	accumulate	VERB
absel-886	105	23	depreciation	depreciation	NOUN
absel-886	105	24	office	office	NOUN
absel-886	105	25	equipment	equipment	NOUN
absel-886	105	26	$	$	SYM
absel-886	105	27	44,900	44,900	NUM
absel-886	105	28	samples	sample	NOUN
absel-886	105	29	for	for	ADP
absel-886	105	30	trade	trade	NOUN
absel-886	105	31	shows	show	VERB
absel-886	105	32	$	$	SYM
absel-886	105	33	700	700	NUM
absel-886	105	34	accounts	account	NOUN
absel-886	105	35	receivable	receivable	ADJ
absel-886	105	36	$	$	SYM
absel-886	105	37	850	850	NUM
absel-886	105	38	lathe	lathe	NOUN
absel-886	105	39	operator	operator	NOUN
absel-886	105	40	wages	wage	NOUN
absel-886	105	41	$	$	SYM
absel-886	105	42	1,300	1,300	NUM
absel-886	105	43	accounts	account	NOUN
absel-886	105	44	payable	payable	ADJ
absel-886	105	45	$	$	SYM
absel-886	105	46	800	800	NUM
absel-886	105	47	customer	customer	NOUN
absel-886	105	48	order	order	NOUN
absel-886	105	49	forms	form	VERB
absel-886	105	50	$	$	SYM
absel-886	105	51	1,150	1,150	NUM
absel-886	105	52	redwood	redwood	NOUN
absel-886	105	53	tables	table	NOUN
absel-886	105	54	$	$	SYM
absel-886	105	55	1,750	1,750	NUM
absel-886	105	56	carpenter	carpenter	NOUN
absel-886	105	57	wages	wage	NOUN
absel-886	105	58	$	$	SYM
absel-886	105	59	1,300	1,300	NUM
absel-886	105	60	factory	factory	NOUN
absel-886	105	61	wages	wage	NOUN
absel-886	105	62	payable	payable	ADJ
absel-886	105	63	$	$	SYM
absel-886	105	64	2,150	2,150	NUM
absel-886	105	65	delivery	delivery	NOUN
absel-886	105	66	truck	truck	NOUN
absel-886	105	67	leasing	leasing	NOUN
absel-886	105	68	costs	cost	VERB
absel-886	105	69	$	$	SYM
absel-886	105	70	1,600	1,600	NUM
absel-886	105	71	sandpaper	sandpaper	NOUN
absel-886	105	72	on	on	ADP
absel-886	105	73	hand	hand	NOUN
absel-886	105	74	$	$	SYM
absel-886	105	75	1,450	1,450	NUM
absel-886	105	76	lathe	lathe	NOUN
absel-886	105	77	depreciation	depreciation	NOUN
absel-886	105	78	$	$	SYM
absel-886	105	79	700	700	NUM
absel-886	105	80	property	property	NOUN
absel-886	105	81	taxes	taxis	NOUN
absel-886	105	82	payable	payable	ADJ
absel-886	105	83	$	$	SYM
absel-886	105	84	2,300	2,300	NUM
absel-886	105	85	wage	wage	NOUN
absel-886	105	86	expense	expense	NOUN
absel-886	105	87	delivery	delivery	NOUN
absel-886	105	88	truck	truck	NOUN
absel-886	105	89	drivers	driver	NOUN
absel-886	105	90	$	$	SYM
absel-886	105	91	700	700	NUM
absel-886	105	92	office	office	NOUN
absel-886	105	93	supplies	supply	VERB
absel-886	105	94	$	$	SYM
absel-886	105	95	1,600	1,600	NUM
absel-886	105	96	lathe	lathe	NOUN
absel-886	105	97	department	department	NOUN
absel-886	105	98	supervisor	supervisor	NOUN
absel-886	105	99	's	's	PART
absel-886	105	100	salary	salary	NOUN
absel-886	105	101	$	$	SYM
absel-886	105	102	850	850	NUM
absel-886	105	103	unearned	unearned	ADJ
absel-886	105	104	design	design	NOUN
absel-886	105	105	fees	fee	NOUN
absel-886	105	106	$	$	SYM
absel-886	105	107	1,150	1,150	NUM
absel-886	105	108	sales	sale	NOUN
absel-886	105	109	commissions	commission	NOUN
absel-886	105	110	$	$	SYM
absel-886	105	111	1,600	1,600	NUM
absel-886	105	112	prepaid	prepaid	ADJ
absel-886	105	113	office	office	NOUN
absel-886	105	114	building	building	NOUN
absel-886	105	115	rent	rent	VERB
absel-886	105	116	$	$	SYM
absel-886	105	117	700	700	NUM
absel-886	105	118	screws	screw	NOUN
absel-886	105	119	for	for	ADP
absel-886	105	120	assembly	assembly	NOUN
absel-886	105	121	$	$	SYM
absel-886	105	122	1,250	1,250	NUM
absel-886	105	123	cheng	cheng	PROPN
absel-886	105	124	lee	lee	PROPN
absel-886	105	125	,	,	PUNCT
absel-886	105	126	capital	capital	NOUN
absel-886	105	127	?	?	PUNCT
absel-886	106	1	office	office	NOUN
absel-886	106	2	utilities	utility	NOUN
absel-886	106	3	expense	expense	VERB
absel-886	106	4	$	$	SYM
absel-886	106	5	1,200	1,200	NUM
absel-886	106	6	prepaid	prepay	VERB
absel-886	106	7	business	business	NOUN
absel-886	106	8	insurance	insurance	NOUN
absel-886	106	9	$	$	SYM
absel-886	106	10	1,750	1,750	NUM
absel-886	106	11	glue	glue	NOUN
absel-886	106	12	for	for	ADP
absel-886	106	13	assembly	assembly	NOUN
absel-886	106	14	$	$	SYM
absel-886	106	15	1,600	1,600	NUM
absel-886	106	16	cheng	cheng	PROPN
absel-886	106	17	lee	lee	PROPN
absel-886	106	18	,	,	PUNCT
absel-886	106	19	drawing	draw	VERB
absel-886	106	20	$	$	SYM
absel-886	106	21	1,900	1,900	NUM
absel-886	106	22	office	office	NOUN
absel-886	106	23	supplies	supply	NOUN
absel-886	106	24	expense	expense	VERB
absel-886	106	25	$	$	SYM
absel-886	106	26	1,250	1,250	NUM
absel-886	106	27	factory	factory	NOUN
absel-886	106	28	building	build	VERB
absel-886	106	29	$	$	SYM
absel-886	106	30	148,000	148,000	NUM
absel-886	106	31	factory	factory	NOUN
absel-886	106	32	wages	wage	NOUN
absel-886	106	33	expense	expense	VERB
absel-886	106	34	$	$	SYM
absel-886	106	35	1,900	1,900	NUM
absel-886	106	36	redwood	redwood	NOUN
absel-886	106	37	table	table	NOUN
absel-886	106	38	sales	sale	NOUN
absel-886	106	39	$	$	SYM
absel-886	106	40	115,000	115,000	NUM
absel-886	106	41	office	office	NOUN
absel-886	106	42	equipment	equipment	NOUN
absel-886	106	43	rent	rent	NOUN
absel-886	106	44	expense	expense	NOUN
absel-886	106	45	$	$	SYM
absel-886	106	46	1,200	1,200	NUM
absel-886	106	47	production	production	NOUN
absel-886	106	48	equipment	equipment	NOUN
absel-886	106	49	$	$	SYM
absel-886	106	50	41,500	41,500	NUM
absel-886	106	51	plant	plant	NOUN
absel-886	106	52	manager	manager	NOUN
absel-886	106	53	's	's	PART
absel-886	106	54	salary	salary	NOUN
absel-886	106	55	$	$	SYM
absel-886	106	56	700	700	NUM
absel-886	106	57	design	design	NOUN
absel-886	106	58	fees	fee	NOUN
absel-886	106	59	earned	earn	VERB
absel-886	106	60	$	$	SYM
absel-886	106	61	27,500	27,500	NUM
absel-886	106	62	miscellaneous	miscellaneous	ADJ
absel-886	106	63	expense	expense	NOUN
absel-886	106	64	$	$	SYM
absel-886	106	65	600	600	NUM
absel-886	106	66	office	office	NOUN
absel-886	106	67	equipment	equipment	NOUN
absel-886	106	68	$	$	SYM
absel-886	106	69	95,500	95,500	NUM
absel-886	106	70	depreciation	depreciation	NOUN
absel-886	106	71	of	of	ADP
absel-886	106	72	manufacturing	manufacturing	NOUN
absel-886	106	73	plant	plant	NOUN
absel-886	106	74	$	$	SYM
absel-886	106	75	1,450	1,450	NUM
absel-886	106	76	materials	material	NOUN
absel-886	106	77	handling	handle	VERB
absel-886	106	78	$	$	SYM
absel-886	106	79	1,600	1,600	NUM
absel-886	106	80	business	business	NOUN
absel-886	106	81	insurance	insurance	NOUN
absel-886	106	82	expense	expense	NOUN
absel-886	106	83	$	$	SYM
absel-886	106	84	1000	1000	NUM
absel-886	106	85	land	land	NOUN
absel-886	106	86	$	$	SYM
absel-886	106	87	151,000	151,000	NUM
absel-886	106	88	redwood	redwood	NOUN
absel-886	106	89	used	use	VERB
absel-886	106	90	for	for	ADP
absel-886	106	91	production	production	NOUN
absel-886	106	92	$	$	SYM
absel-886	106	93	850	850	NUM
absel-886	106	94	janitorial	janitorial	ADJ
absel-886	106	95	labor	labor	NOUN
absel-886	106	96	expense	expense	NOUN
absel-886	106	97	factory	factory	NOUN
absel-886	106	98	$	$	SYM
absel-886	106	99	700	700	NUM
absel-886	106	100	advertising	advertising	NOUN
absel-886	106	101	expense	expense	NOUN
absel-886	106	102	$	$	SYM
absel-886	106	103	900	900	NUM
absel-886	106	104	accumulated	accumulate	VERB
absel-886	106	105	depreciation	depreciation	NOUN
absel-886	106	106	factory	factory	NOUN
absel-886	106	107	building	build	VERB
absel-886	106	108	$	$	SYM
absel-886	106	109	65,500	65,500	NUM
absel-886	106	110	crating	crate	VERB
absel-886	106	111	for	for	ADP
absel-886	106	112	shipment	shipment	NOUN
absel-886	106	113	$	$	SYM
absel-886	106	114	1,750	1,750	NUM
absel-886	106	115	coolants	coolant	NOUN
absel-886	106	116	&	&	CCONJ
absel-886	106	117	lubricants	lubricant	NOUN
absel-886	106	118	used	use	VERB
absel-886	106	119	$	$	SYM
absel-886	106	120	1,750	1,750	NUM
absel-886	106	121	fee	fee	NOUN
absel-886	106	122	to	to	ADP
absel-886	106	123	scientist	scientist	NOUN
absel-886	106	124	looking	look	VERB
absel-886	106	125	for	for	ADP
absel-886	106	126	another	another	DET
absel-886	106	127	wood	wood	NOUN
absel-886	106	128	source	source	NOUN
absel-886	106	129	$	$	SYM
absel-886	106	130	1,150	1,150	NUM
absel-886	106	131	accumulated	accumulate	VERB
absel-886	106	132	depreciation	depreciation	NOUN
absel-886	106	133	production	production	NOUN
absel-886	106	134	equipment	equipment	NOUN
absel-886	106	135	$	$	SYM
absel-886	106	136	9,400	9,400	NUM
absel-886	106	137	shipping	shipping	NOUN
absel-886	106	138	costs	cost	VERB
absel-886	106	139	$	$	SYM
absel-886	106	140	1,150	1,150	NUM
absel-886	106	141	144	144	NUM
absel-886	106	142	developments	development	NOUN
absel-886	106	143	in	in	ADP
absel-886	106	144	business	business	NOUN
absel-886	106	145	simulation	simulation	NOUN
absel-886	106	146	&	&	CCONJ
absel-886	106	147	experiential	experiential	ADJ
absel-886	106	148	learning	learning	NOUN
absel-886	106	149	,	,	PUNCT
absel-886	106	150	volume	volume	NOUN
absel-886	106	151	27	27	NUM
absel-886	106	152	,	,	PUNCT
absel-886	106	153	2000	2000	NUM
absel-886	106	154	appendix	appendix	VERB
absel-886	106	155	b	b	ADP
absel-886	106	156	one	one	NUM
absel-886	106	157	possible	possible	ADJ
absel-886	106	158	solution	solution	NOUN
absel-886	106	159	redwood	redwood	NOUN
absel-886	106	160	works	work	NOUN
absel-886	106	161	balance	balance	NOUN
absel-886	106	162	sheet	sheet	NOUN
absel-886	106	163	as	as	ADP
absel-886	106	164	of	of	ADP
absel-886	106	165	december	december	PROPN
absel-886	106	166	31	31	NUM
absel-886	106	167	,	,	PUNCT
absel-886	106	168	1999	1999	NUM
absel-886	106	169	current	current	ADJ
absel-886	106	170	assets	asset	NOUN
absel-886	106	171	cash	cash	VERB
absel-886	106	172	$	$	SYM
absel-886	106	173	1,300	1,300	NUM
absel-886	106	174	accounts	account	NOUN
absel-886	106	175	receivable	receivable	ADJ
absel-886	106	176	850	850	NUM
absel-886	106	177	redwood	redwood	NOUN
absel-886	106	178	tables	table	NOUN
absel-886	106	179	1,750	1,750	NUM
absel-886	106	180	sandpaper	sandpaper	NOUN
absel-886	106	181	on	on	ADP
absel-886	106	182	hand	hand	NOUN
absel-886	106	183	1,450	1,450	NUM
absel-886	106	184	office	office	NOUN
absel-886	106	185	supplies	supply	VERB
absel-886	106	186	1,600	1,600	NUM
absel-886	106	187	prepaid	prepaid	ADJ
absel-886	106	188	office	office	NOUN
absel-886	106	189	building	building	NOUN
absel-886	106	190	rent	rent	VERB
absel-886	106	191	700	700	NUM
absel-886	106	192	prepaid	prepaid	ADJ
absel-886	106	193	business	business	NOUN
absel-886	106	194	insurance	insurance	NOUN
absel-886	106	195	1,750	1,750	NUM
absel-886	106	196	$	$	SYM
absel-886	106	197	9,400	9,400	NUM
absel-886	106	198	long	long	ADJ
absel-886	106	199	-	-	PUNCT
absel-886	106	200	term	term	NOUN
absel-886	106	201	assets	asset	NOUN
absel-886	106	202	land	land	VERB
absel-886	106	203	$	$	SYM
absel-886	106	204	151,000	151,000	NUM
absel-886	106	205	factory	factory	NOUN
absel-886	106	206	building	build	VERB
absel-886	106	207	$	$	SYM
absel-886	106	208	148,000	148,000	NUM
absel-886	106	209	accumulated	accumulate	VERB
absel-886	106	210	depreciation	depreciation	NOUN
absel-886	106	211	factory	factory	NOUN
absel-886	106	212	building	building	NOUN
absel-886	106	213	(	(	PUNCT
absel-886	106	214	65,500	65,500	NUM
absel-886	106	215	)	)	PUNCT
absel-886	106	216	82,500	82,500	NUM
absel-886	106	217	production	production	NOUN
absel-886	106	218	equipment	equipment	NOUN
absel-886	106	219	$	$	SYM
absel-886	106	220	41,500	41,500	NUM
absel-886	106	221	accumulated	accumulate	VERB
absel-886	106	222	depreciation	depreciation	NOUN
absel-886	106	223	production	production	NOUN
absel-886	106	224	equipment	equipment	NOUN
absel-886	106	225	(	(	PUNCT
absel-886	106	226	9,400	9,400	NUM
absel-886	106	227	)	)	PUNCT
absel-886	106	228	32,100	32,100	NUM
absel-886	106	229	office	office	NOUN
absel-886	106	230	equipment	equipment	NOUN
absel-886	106	231	$	$	SYM
absel-886	106	232	95,500	95,500	NUM
absel-886	106	233	accumulated	accumulate	VERB
absel-886	106	234	depreciation	depreciation	NOUN
absel-886	106	235	office	office	NOUN
absel-886	106	236	equipment	equipment	NOUN
absel-886	106	237	(	(	PUNCT
absel-886	106	238	44,900	44,900	NUM
absel-886	106	239	)	)	PUNCT
absel-886	106	240	50,600	50,600	NUM
absel-886	106	241	316,200	316,200	NUM
absel-886	106	242	$	$	SYM
absel-886	106	243	325,600	325,600	NUM
absel-886	106	244	liabilities	liability	NOUN
absel-886	106	245	accounts	account	NOUN
absel-886	106	246	payable	payable	ADJ
absel-886	106	247	$	$	SYM
absel-886	106	248	800	800	NUM
absel-886	106	249	factory	factory	NOUN
absel-886	106	250	wages	wage	NOUN
absel-886	106	251	payable	payable	ADJ
absel-886	106	252	2,150	2,150	NUM
absel-886	106	253	property	property	NOUN
absel-886	106	254	taxes	taxis	NOUN
absel-886	106	255	payable	payable	VERB
absel-886	106	256	2,300	2,300	NUM
absel-886	106	257	unearned	unearned	ADJ
absel-886	106	258	design	design	NOUN
absel-886	106	259	fees	fee	NOUN
absel-886	106	260	1,150	1,150	NUM
absel-886	106	261	$	$	SYM
absel-886	106	262	6,400	6,400	NUM
absel-886	106	263	owner	owner	NOUN
absel-886	106	264	's	's	PART
absel-886	106	265	equity	equity	NOUN
absel-886	106	266	cheng	cheng	PROPN
absel-886	106	267	lee	lee	PROPN
absel-886	106	268	,	,	PUNCT
absel-886	106	269	capital	capital	VERB
absel-886	106	270	$	$	SYM
absel-886	106	271	321,100	321,100	NUM
absel-886	106	272	cheng	cheng	PROPN
absel-886	106	273	lee	lee	PROPN
absel-886	106	274	,	,	PUNCT
absel-886	106	275	drawing	draw	VERB
absel-886	106	276	(	(	PUNCT
absel-886	106	277	1,900	1,900	NUM
absel-886	106	278	)	)	PUNCT
absel-886	106	279	319,200	319,200	NUM
absel-886	106	280	$	$	SYM
absel-886	106	281	325,600	325,600	NUM
absel-886	106	282	145	145	NUM
absel-886	106	283	developments	development	NOUN
absel-886	106	284	in	in	ADP
absel-886	106	285	business	business	NOUN
absel-886	106	286	simulation	simulation	NOUN
absel-886	106	287	&	&	CCONJ
absel-886	106	288	experiential	experiential	ADJ
absel-886	106	289	learning	learning	NOUN
absel-886	106	290	,	,	PUNCT
absel-886	106	291	volume	volume	NOUN
absel-886	106	292	27	27	NUM
absel-886	106	293	,	,	PUNCT
absel-886	106	294	2000	2000	NUM
absel-886	106	295	redwood	redwood	NOUN
absel-886	106	296	works	work	NOUN
absel-886	106	297	income	income	NOUN
absel-886	106	298	statement	statement	NOUN
absel-886	106	299	for	for	ADP
absel-886	106	300	the	the	DET
absel-886	106	301	year	year	NOUN
absel-886	106	302	ended	end	VERB
absel-886	106	303	december	december	PROPN
absel-886	106	304	31	31	NUM
absel-886	106	305	,	,	PUNCT
absel-886	106	306	1999	1999	NUM
absel-886	106	307	redwood	redwood	NOUN
absel-886	106	308	table	table	NOUN
absel-886	106	309	sales	sale	NOUN
absel-886	106	310	$	$	SYM
absel-886	106	311	115,000	115,000	NUM
absel-886	106	312	design	design	NOUN
absel-886	106	313	fees	fee	NOUN
absel-886	106	314	earned	earn	VERB
absel-886	106	315	27,500	27,500	NUM
absel-886	106	316	$	$	SYM
absel-886	106	317	142,500	142,500	NUM
absel-886	106	318	carpenter	carpenter	NOUN
absel-886	106	319	wages	wage	NOUN
absel-886	106	320	$	$	SYM
absel-886	106	321	1,300	1,300	NUM
absel-886	106	322	coolants	coolant	NOUN
absel-886	106	323	&	&	CCONJ
absel-886	106	324	lubricants	lubricant	NOUN
absel-886	106	325	used	use	VERB
absel-886	106	326	1,750	1,750	NUM
absel-886	106	327	depreciation	depreciation	NOUN
absel-886	106	328	of	of	ADP
absel-886	106	329	manufacturing	manufacturing	NOUN
absel-886	106	330	plant	plant	NOUN
absel-886	106	331	1,450	1,450	NUM
absel-886	106	332	factory	factory	NOUN
absel-886	106	333	wages	wage	NOUN
absel-886	106	334	expense	expense	VERB
absel-886	106	335	1,900	1,900	NUM
absel-886	106	336	glue	glue	NOUN
absel-886	106	337	for	for	ADP
absel-886	106	338	assembly	assembly	NOUN
absel-886	106	339	1,600	1,600	NUM
absel-886	106	340	janitorial	janitorial	ADJ
absel-886	106	341	labor	labor	NOUN
absel-886	106	342	expense	expense	NOUN
absel-886	106	343	factory	factory	NOUN
absel-886	106	344	700	700	NUM
absel-886	106	345	lathe	lathe	NOUN
absel-886	106	346	depreciation	depreciation	NOUN
absel-886	106	347	700	700	NUM
absel-886	106	348	lathe	lathe	NOUN
absel-886	106	349	maintenance	maintenance	NOUN
absel-886	106	350	costs	cost	VERB
absel-886	106	351	1,300	1,300	NUM
absel-886	106	352	lathe	lathe	NOUN
absel-886	106	353	operator	operator	NOUN
absel-886	106	354	wages	wage	NOUN
absel-886	106	355	1,300	1,300	NUM
absel-886	106	356	lathe	lathe	PROPN
absel-886	106	357	department	department	PROPN
absel-886	106	358	supervisor	supervisor	NOUN
absel-886	106	359	's	's	PART
absel-886	106	360	salary	salary	NOUN
absel-886	106	361	850	850	NUM
absel-886	106	362	materials	material	NOUN
absel-886	106	363	handling	handle	VERB
absel-886	106	364	1,600	1,600	NUM
absel-886	106	365	plant	plant	NOUN
absel-886	106	366	manager	manager	NOUN
absel-886	106	367	's	's	PART
absel-886	106	368	salary	salary	NOUN
absel-886	106	369	700	700	NUM
absel-886	106	370	redwood	redwood	NOUN
absel-886	106	371	used	use	VERB
absel-886	106	372	for	for	ADP
absel-886	106	373	production	production	NOUN
absel-886	106	374	850	850	NUM
absel-886	106	375	screws	screw	NOUN
absel-886	106	376	for	for	ADP
absel-886	106	377	assembly	assembly	NOUN
absel-886	106	378	1,250	1,250	NUM
absel-886	106	379	cost	cost	NOUN
absel-886	106	380	of	of	ADP
absel-886	106	381	goods	good	NOUN
absel-886	106	382	manufactured	manufacture	VERB
absel-886	106	383	(	(	PUNCT
absel-886	106	384	17,250	17,250	NUM
absel-886	106	385	)	)	PUNCT
absel-886	106	386	crating	crate	VERB
absel-886	106	387	for	for	ADP
absel-886	106	388	shipment	shipment	NOUN
absel-886	106	389	$	$	SYM
absel-886	106	390	1,750	1,750	NUM
absel-886	106	391	customer	customer	NOUN
absel-886	106	392	order	order	NOUN
absel-886	106	393	forms	form	VERB
absel-886	106	394	1,150	1,150	NUM
absel-886	106	395	delivery	delivery	NOUN
absel-886	106	396	truck	truck	NOUN
absel-886	106	397	leasing	leasing	NOUN
absel-886	106	398	costs	cost	VERB
absel-886	106	399	1,600	1,600	NUM
absel-886	106	400	sales	sale	NOUN
absel-886	106	401	commissions	commission	NOUN
absel-886	106	402	1,600	1,600	NUM
absel-886	106	403	samples	sample	NOUN
absel-886	106	404	for	for	ADP
absel-886	106	405	trade	trade	NOUN
absel-886	106	406	shows	show	VERB
absel-886	106	407	700	700	NUM
absel-886	106	408	shipping	shipping	NOUN
absel-886	106	409	costs	cost	NOUN
absel-886	106	410	1,150	1,150	NUM
absel-886	106	411	wage	wage	NOUN
absel-886	106	412	expense	expense	NOUN
absel-886	106	413	delivery	delivery	NOUN
absel-886	106	414	truck	truck	NOUN
absel-886	106	415	drivers	driver	NOUN
absel-886	106	416	700	700	NUM
absel-886	106	417	(	(	PUNCT
absel-886	106	418	8,650	8,650	NUM
absel-886	106	419	)	)	PUNCT
absel-886	106	420	selling	sell	VERB
absel-886	106	421	expenses	expense	NOUN
absel-886	106	422	advertising	advertising	NOUN
absel-886	106	423	expense	expense	NOUN
absel-886	106	424	$	$	SYM
absel-886	106	425	900	900	NUM
absel-886	106	426	business	business	NOUN
absel-886	106	427	insurance	insurance	NOUN
absel-886	106	428	expense	expense	NOUN
absel-886	106	429	1,000	1,000	NUM
absel-886	106	430	miscellaneous	miscellaneous	ADJ
absel-886	106	431	expense	expense	NOUN
absel-886	106	432	600	600	NUM
absel-886	106	433	office	office	NOUN
absel-886	106	434	equipment	equipment	NOUN
absel-886	106	435	rent	rent	NOUN
absel-886	106	436	expense	expense	NOUN
absel-886	106	437	1,200	1,200	NUM
absel-886	106	438	office	office	NOUN
absel-886	106	439	supplies	supply	NOUN
absel-886	106	440	expense	expense	VERB
absel-886	106	441	1,250	1,250	NUM
absel-886	106	442	office	office	NOUN
absel-886	106	443	utilities	utility	NOUN
absel-886	106	444	expense	expense	VERB
absel-886	106	445	1,200	1,200	NUM
absel-886	106	446	salaries	salary	NOUN
absel-886	106	447	for	for	ADP
absel-886	106	448	scientists	scientist	NOUN
absel-886	106	449	looking	look	VERB
absel-886	106	450	for	for	ADP
absel-886	106	451	another	another	DET
absel-886	106	452	wood	wood	NOUN
absel-886	106	453	source	source	NOUN
absel-886	106	454	1,150	1,150	NUM
absel-886	106	455	(	(	PUNCT
absel-886	106	456	7,300	7,300	NUM
absel-886	106	457	)	)	PUNCT
absel-886	106	458	$	$	SYM
absel-886	106	459	109,300	109,300	NUM
absel-886	106	460	146	146	NUM
absel-886	106	461	table	table	NOUN
absel-886	106	462	of	of	ADP
absel-886	106	463	contents	content	NOUN
absel-886	106	464	volume	volume	NOUN
absel-886	106	465	27	27	NUM
absel-886	106	466	,	,	PUNCT
absel-886	106	467	2000	2000	NUM
absel-886	106	468	internet	internet	NOUN
absel-886	106	469	international	international	NOUN
absel-886	106	470	:	:	PUNCT
absel-886	106	471	a	a	DET
absel-886	106	472	simulation	simulation	NOUN
absel-886	106	473	exercise	exercise	VERB
absel-886	106	474	for	for	ADP
absel-886	106	475	understanding	understand	VERB
absel-886	106	476	technological	technological	ADJ
absel-886	106	477	innovation	innovation	NOUN
absel-886	106	478	and	and	CCONJ
absel-886	106	479	customer	customer	NOUN
absel-886	106	480	service	service	NOUN
absel-886	106	481	in	in	ADP
absel-886	106	482	a	a	DET
absel-886	106	483	rapidly	rapidly	ADV
absel-886	106	484	growing	grow	VERB
absel-886	106	485	internet	internet	NOUN
absel-886	106	486	server	server	NOUN
absel-886	106	487	company	company	NOUN
absel-886	106	488	simulations	simulation	NOUN
absel-886	106	489	and	and	CCONJ
absel-886	106	490	learning	learning	NOUN
absel-886	106	491	:	:	PUNCT
absel-886	106	492	dialog	dialog	NOUN
absel-886	106	493	and	and	CCONJ
absel-886	106	494	directions	direction	NOUN
absel-886	106	495	endnote	endnote	NOUN
absel-886	106	496	activity	activity	NOUN
absel-886	106	497	:	:	PUNCT
absel-886	106	498	a	a	DET
absel-886	106	499	tool	tool	NOUN
absel-886	106	500	for	for	ADP
absel-886	106	501	integration	integration	NOUN
absel-886	106	502	of	of	ADP
absel-886	106	503	course	course	NOUN
absel-886	106	504	content	content	NOUN
absel-886	106	505	and	and	CCONJ
absel-886	106	506	communication	communication	NOUN
absel-886	106	507	skill	skill	NOUN
absel-886	106	508	practice	practice	NOUN
absel-886	106	509	incorporating	incorporate	VERB
absel-886	106	510	video	video	NOUN
absel-886	106	511	as	as	ADP
absel-886	106	512	a	a	DET
absel-886	106	513	teaching	teaching	NOUN
absel-886	106	514	strategy	strategy	NOUN
absel-886	106	515	in	in	ADP
absel-886	106	516	interpersonal	interpersonal	ADJ
absel-886	106	517	communication	communication	NOUN
absel-886	106	518	vision	vision	NOUN
absel-886	106	519	quest	quest	NOUN
absel-886	106	520	:	:	PUNCT
absel-886	106	521	an	an	DET
absel-886	106	522	alternative	alternative	ADJ
absel-886	106	523	approach	approach	NOUN
absel-886	106	524	to	to	ADP
absel-886	106	525	industry	industry	NOUN
absel-886	106	526	analysis	analysis	NOUN
absel-886	106	527	for	for	ADP
absel-886	106	528	mba	mba	NOUN
absel-886	106	529	courses	course	NOUN
absel-886	106	530	in	in	ADP
absel-886	106	531	strategic	strategic	ADJ
absel-886	106	532	strategic	strategic	ADJ
absel-886	106	533	management	management	NOUN
absel-886	106	534	:	:	PUNCT
absel-886	106	535	an	an	DET
absel-886	106	536	evaluation	evaluation	NOUN
absel-886	106	537	of	of	ADP
absel-886	106	538	the	the	DET
absel-886	106	539	use	use	NOUN
absel-886	106	540	of	of	ADP
absel-886	106	541	three	three	NUM
absel-886	106	542	learning	learning	NOUN
absel-886	106	543	methods	method	NOUN
absel-886	106	544	trainer	trainer	NOUN
absel-886	106	545	,	,	PUNCT
absel-886	106	546	mentor	mentor	NOUN
absel-886	106	547	,	,	PUNCT
absel-886	106	548	educator	educator	NOUN
absel-886	106	549	:	:	PUNCT
absel-886	106	550	what	what	DET
absel-886	106	551	role	role	NOUN
absel-886	106	552	for	for	ADP
absel-886	106	553	the	the	DET
absel-886	106	554	college	college	NOUN
absel-886	106	555	business	business	NOUN
absel-886	106	556	instructor	instructor	NOUN
absel-886	106	557	in	in	ADP
absel-886	106	558	the	the	DET
absel-886	106	559	next	next	ADJ
absel-886	106	560	century	century	NOUN
absel-886	106	561	?	?	PUNCT
absel-886	107	1	using	use	VERB
absel-886	107	2	the	the	DET
absel-886	107	3	internet	internet	NOUN
absel-886	107	4	and	and	CCONJ
absel-886	107	5	shareware	shareware	NOUN
absel-886	107	6	to	to	PART
absel-886	107	7	facilitate	facilitate	VERB
absel-886	107	8	computer	computer	NOUN
absel-886	107	9	simulation	simulation	NOUN
absel-886	107	10	in	in	ADP
absel-886	107	11	distance	distance	NOUN
absel-886	107	12	learning	learning	NOUN
absel-886	107	13	classes	class	NOUN
absel-886	107	14	visual	visual	ADJ
absel-886	107	15	modeling	modeling	NOUN
absel-886	107	16	of	of	ADP
absel-886	107	17	business	business	NOUN
absel-886	107	18	simulations	simulation	NOUN
absel-886	107	19	teaching	teach	VERB
absel-886	107	20	about	about	ADP
absel-886	107	21	information	information	NOUN
absel-886	107	22	with	with	ADP
absel-886	107	23	management	management	NOUN
absel-886	107	24	games	game	NOUN
absel-886	107	25	a	a	DET
absel-886	107	26	self	self	NOUN
absel-886	107	27	-	-	PUNCT
absel-886	107	28	evaluation	evaluation	NOUN
absel-886	107	29	based	base	VERB
absel-886	107	30	on	on	ADP
absel-886	107	31	the	the	DET
absel-886	107	32	discussion	discussion	NOUN
absel-886	107	33	and	and	CCONJ
absel-886	107	34	decision	decision	NOUN
absel-886	107	35	in	in	ADP
absel-886	107	36	experts	expert	NOUN
absel-886	107	37	'	'	PART
absel-886	107	38	business	business	NOUN
absel-886	107	39	gaming	game	VERB
absel-886	107	40	the	the	DET
absel-886	107	41	restaurant	restaurant	NOUN
absel-886	107	42	game	game	NOUN
absel-886	107	43	using	use	VERB
absel-886	107	44	journals	journal	NOUN
absel-886	107	45	to	to	PART
absel-886	107	46	enhance	enhance	VERB
absel-886	107	47	computer	computer	NOUN
absel-886	107	48	simulation	simulation	NOUN
absel-886	107	49	based	base	VERB
absel-886	107	50	learning	learn	VERB
absel-886	107	51	exercises	exercise	NOUN
absel-886	107	52	to	to	PART
absel-886	107	53	facilitate	facilitate	VERB
absel-886	107	54	better	well	ADJ
absel-886	107	55	student	student	NOUN
absel-886	107	56	writing	writing	NOUN
absel-886	107	57	in	in	ADP
absel-886	107	58	the	the	DET
absel-886	107	59	undergraduate	undergraduate	NOUN
absel-886	107	60	strategy	strategy	NOUN
absel-886	107	61	class	class	NOUN
absel-886	107	62	identifying	identifying	NOUN
absel-886	107	63	,	,	PUNCT
absel-886	107	64	resolving	resolving	NOUN
absel-886	107	65	,	,	PUNCT
absel-886	107	66	and	and	CCONJ
absel-886	107	67	managing	manage	VERB
absel-886	107	68	common	common	ADJ
absel-886	107	69	ethical	ethical	ADJ
absel-886	107	70	dilemmas	dilemma	NOUN
absel-886	107	71	in	in	ADP
absel-886	107	72	the	the	DET
absel-886	107	73	workplace	workplace	NOUN
absel-886	107	74	:	:	PUNCT
absel-886	107	75	an	an	DET
absel-886	107	76	experiential	experiential	ADJ
absel-886	107	77	approach	approach	NOUN
absel-886	107	78	integrating	integrate	VERB
absel-886	107	79	the	the	DET
absel-886	107	80	digital	digital	ADJ
absel-886	107	81	revolution	revolution	NOUN
absel-886	107	82	into	into	ADP
absel-886	107	83	the	the	DET
absel-886	107	84	classroom	classroom	NOUN
absel-886	107	85	the	the	DET
absel-886	107	86	wheel	wheel	NOUN
absel-886	107	87	of	of	ADP
absel-886	107	88	learning	learning	NOUN
absel-886	107	89	:	:	PUNCT
absel-886	107	90	an	an	DET
absel-886	107	91	integrative	integrative	ADJ
absel-886	107	92	business	business	NOUN
absel-886	107	93	curriculum	curriculum	NOUN
absel-886	107	94	experiment	experiment	NOUN
absel-886	107	95	the	the	DET
absel-886	107	96	changing	change	VERB
absel-886	107	97	nature	nature	NOUN
absel-886	107	98	of	of	ADP
absel-886	107	99	simulation	simulation	NOUN
absel-886	107	100	research	research	PROPN
absel-886	107	101	:	:	PUNCT
absel-886	107	102	a	a	DET
absel-886	107	103	brief	brief	ADJ
absel-886	107	104	absel	absel	ADJ
absel-886	107	105	history	history	NOUN
absel-886	107	106	perspectives	perspective	NOUN
absel-886	107	107	on	on	ADP
absel-886	107	108	simulation	simulation	NOUN
absel-886	107	109	&	&	CCONJ
absel-886	107	110	gaming	gaming	PROPN
absel-886	107	111	's	's	PART
absel-886	107	112	review	review	NOUN
absel-886	107	113	process	process	NOUN
absel-886	107	114	experiential	experiential	ADJ
absel-886	107	115	learning	learning	NOUN
absel-886	107	116	across	across	ADP
absel-886	107	117	disciplines	discipline	NOUN
absel-886	107	118	:	:	PUNCT
absel-886	107	119	mixing	mix	VERB
absel-886	107	120	international	international	ADJ
absel-886	107	121	business	business	NOUN
absel-886	107	122	and	and	CCONJ
absel-886	107	123	accounting	accounting	NOUN
absel-886	107	124	simulating	simulate	VERB
absel-886	107	125	governmental	governmental	ADJ
absel-886	107	126	effects	effect	NOUN
absel-886	107	127	on	on	ADP
absel-886	107	128	economic	economic	ADJ
absel-886	107	129	development	development	NOUN
absel-886	107	130	internationalizing	internationalize	VERB
absel-886	107	131	the	the	DET
absel-886	107	132	introduction	introduction	NOUN
absel-886	107	133	to	to	ADP
absel-886	107	134	business	business	NOUN
absel-886	107	135	course	course	NOUN
absel-886	107	136	using	use	VERB
absel-886	107	137	an	an	DET
absel-886	107	138	international	international	ADJ
absel-886	107	139	text	text	NOUN
absel-886	107	140	and	and	CCONJ
absel-886	107	141	domestic	domestic	ADJ
absel-886	107	142	simulation	simulation	NOUN
absel-886	107	143	with	with	ADP
absel-886	107	144	a	a	DET
absel-886	107	145	twist	twist	NOUN
absel-886	107	146	using	use	VERB
absel-886	107	147	stock	stock	NOUN
absel-886	107	148	value	value	NOUN
absel-886	107	149	as	as	ADP
absel-886	107	150	the	the	DET
absel-886	107	151	performance	performance	NOUN
absel-886	107	152	measure	measure	NOUN
absel-886	107	153	in	in	ADP
absel-886	107	154	a	a	DET
absel-886	107	155	business	business	NOUN
absel-886	107	156	simulation	simulation	NOUN
absel-886	107	157	game	game	NOUN
absel-886	107	158	introducing	introduce	VERB
absel-886	107	159	cross	cross	NOUN
absel-886	107	160	-	-	NOUN
absel-886	107	161	elasticities	elasticity	NOUN
absel-886	107	162	in	in	ADP
absel-886	107	163	demand	demand	NOUN
absel-886	107	164	algorithms	algorithm	NOUN
absel-886	107	165	validating	validate	VERB
absel-886	107	166	a	a	DET
absel-886	107	167	model	model	NOUN
absel-886	107	168	of	of	ADP
absel-886	107	169	currency	currency	NOUN
absel-886	107	170	valuation	valuation	NOUN
absel-886	107	171	an	an	DET
absel-886	107	172	exercise	exercise	NOUN
absel-886	107	173	for	for	ADP
absel-886	107	174	exploring	explore	VERB
absel-886	107	175	the	the	DET
absel-886	107	176	relationship	relationship	NOUN
absel-886	107	177	between	between	ADP
absel-886	107	178	jungian	jungian	ADJ
absel-886	107	179	psychological	psychological	ADJ
absel-886	107	180	types	type	NOUN
absel-886	107	181	and	and	CCONJ
absel-886	107	182	organizational	organizational	ADJ
absel-886	107	183	politics	politic	NOUN
absel-886	107	184	exercise	exercise	NOUN
absel-886	107	185	:	:	PUNCT
absel-886	107	186	preparing	prepare	VERB
absel-886	107	187	financial	financial	ADJ
absel-886	107	188	reports	report	NOUN
absel-886	107	189	using	use	VERB
absel-886	107	190	the	the	DET
absel-886	107	191	group	group	NOUN
absel-886	107	192	categorizing	categorizing	NOUN
absel-886	107	193	technique	technique	NOUN
absel-886	107	194	effect	effect	NOUN
absel-886	107	195	of	of	ADP
absel-886	107	196	trust	trust	NOUN
absel-886	107	197	and	and	CCONJ
absel-886	107	198	cultural	cultural	ADJ
absel-886	107	199	beliefs	belief	NOUN
absel-886	107	200	on	on	ADP
absel-886	107	201	negotiation	negotiation	NOUN
absel-886	107	202	processes	process	NOUN
absel-886	107	203	:	:	PUNCT
absel-886	107	204	data	datum	NOUN
absel-886	107	205	from	from	ADP
absel-886	107	206	an	an	DET
absel-886	107	207	experiential	experiential	ADJ
absel-886	107	208	role	role	NOUN
absel-886	107	209	play	play	VERB
absel-886	107	210	experiential	experiential	ADJ
absel-886	107	211	learning	learning	NOUN
absel-886	107	212	gets	get	VERB
absel-886	107	213	stamp	stamp	NOUN
absel-886	107	214	of	of	ADP
absel-886	107	215	approval	approval	NOUN
absel-886	107	216	from	from	ADP
absel-886	107	217	the	the	DET
absel-886	107	218	boyer	boyer	PROPN
absel-886	107	219	commission	commission	PROPN
absel-886	107	220	talent	talent	NOUN
absel-886	107	221	search	search	NOUN
absel-886	107	222	2000	2000	NUM
absel-886	107	223	an	an	DET
absel-886	107	224	experiential	experiential	ADJ
absel-886	107	225	activity	activity	NOUN
absel-886	107	226	to	to	PART
absel-886	107	227	help	help	VERB
absel-886	107	228	strengthen	strengthen	VERB
absel-886	107	229	skills	skill	NOUN
absel-886	107	230	in	in	ADP
absel-886	107	231	employee	employee	NOUN
absel-886	107	232	recruitment	recruitment	NOUN
absel-886	107	233	and	and	CCONJ
absel-886	107	234	selection	selection	NOUN
absel-886	107	235	clemson	clemson	NOUN
absel-886	107	236	university	university	NOUN
absel-886	107	237	's	's	PART
absel-886	107	238	collaborative	collaborative	ADJ
absel-886	107	239	learning	learn	VERB
absel-886	107	240	environment	environment	NOUN
absel-886	107	241	initial	initial	ADJ
absel-886	107	242	data	datum	NOUN
absel-886	107	243	on	on	ADP
absel-886	107	244	a	a	DET
absel-886	107	245	test	test	NOUN
absel-886	107	246	bank	bank	NOUN
absel-886	107	247	assessing	assess	VERB
absel-886	107	248	total	total	ADJ
absel-886	107	249	enterprise	enterprise	NOUN
absel-886	107	250	simulation	simulation	NOUN
absel-886	107	251	learning	learn	VERB
absel-886	107	252	changing	change	VERB
absel-886	107	253	the	the	DET
absel-886	107	254	assessment	assessment	NOUN
absel-886	107	255	paradigm	paradigm	NOUN
absel-886	107	256	:	:	PUNCT
absel-886	107	257	using	use	VERB
absel-886	107	258	student	student	NOUN
absel-886	107	259	portfolios	portfolio	NOUN
absel-886	107	260	to	to	PART
absel-886	107	261	assess	assess	VERB
absel-886	107	262	learning	learn	VERB
absel-886	107	263	from	from	ADP
absel-886	107	264	simulations	simulation	NOUN
absel-886	107	265	how	how	SCONJ
absel-886	107	266	we	we	PRON
absel-886	107	267	learn	learn	VERB
absel-886	107	268	and	and	CCONJ
absel-886	107	269	why	why	SCONJ
absel-886	107	270	we	we	PRON
absel-886	107	271	do	do	VERB
absel-886	107	272	n't	not	PART
absel-886	107	273	:	:	PUNCT
absel-886	107	274	the	the	DET
absel-886	107	275	cognitive	cognitive	ADJ
absel-886	107	276	profile	profile	NOUN
absel-886	107	277	model	model	NOUN
absel-886	107	278	:	:	PUNCT
absel-886	107	279	a	a	DET
absel-886	107	280	workshop	workshop	NOUN
absel-886	107	281	in	in	ADP
absel-886	107	282	teaching	teaching	NOUN
absel-886	107	283	to	to	PART
absel-886	107	284	reach	reach	VERB
absel-886	107	285	your	your	PRON
absel-886	107	286	students	student	NOUN
absel-886	107	287	knowing	know	VERB
absel-886	107	288	thyself	thyself	PRON
absel-886	107	289	:	:	PUNCT
absel-886	107	290	a	a	DET
absel-886	107	291	portfolio	portfolio	NOUN
absel-886	107	292	approach	approach	NOUN
absel-886	107	293	to	to	ADP
absel-886	107	294	student	student	NOUN
absel-886	107	295	self	self	NOUN
absel-886	107	296	-	-	PUNCT
absel-886	107	297	assessment	assessment	NOUN
absel-886	107	298	collaborative	collaborative	ADJ
absel-886	107	299	learning	learning	NOUN
absel-886	107	300	and	and	CCONJ
absel-886	107	301	web	web	NOUN
absel-886	107	302	-	-	PUNCT
absel-886	107	303	based	base	VERB
absel-886	107	304	instruction	instruction	NOUN
absel-886	107	305	in	in	ADP
absel-886	107	306	a	a	DET
absel-886	107	307	cognitive	cognitive	ADJ
absel-886	107	308	apprenticeship	apprenticeship	NOUN
absel-886	107	309	model	model	NOUN
absel-886	107	310	teamwork	teamwork	NOUN
absel-886	107	311	attributes	attribute	VERB
absel-886	107	312	in	in	ADP
absel-886	107	313	a	a	DET
absel-886	107	314	classroom	classroom	NOUN
absel-886	107	315	simulation	simulation	NOUN
absel-886	107	316	virtual	virtual	ADJ
absel-886	107	317	teams	team	NOUN
absel-886	107	318	:	:	PUNCT
absel-886	107	319	meeting	meet	VERB
absel-886	107	320	the	the	DET
absel-886	107	321	next	next	ADJ
absel-886	107	322	challenge	challenge	NOUN
absel-886	107	323	for	for	ADP
absel-886	107	324	experiential	experiential	ADJ
absel-886	107	325	education	education	NOUN
absel-886	107	326	new	new	ADJ
absel-886	107	327	age	age	NOUN
absel-886	107	328	learning	learning	NOUN
absel-886	107	329	:	:	PUNCT
absel-886	107	330	nuance	nuance	NOUN
absel-886	107	331	or	or	CCONJ
absel-886	107	332	nonsense	nonsense	NOUN
absel-886	107	333	developing	develop	VERB
absel-886	107	334	charisma	charisma	NOUN
absel-886	107	335	:	:	PUNCT
absel-886	107	336	an	an	DET
absel-886	107	337	experiential	experiential	ADJ
absel-886	107	338	exercise	exercise	NOUN
absel-886	107	339	in	in	ADP
absel-886	107	340	leadership	leadership	NOUN
absel-886	107	341	problems	problem	NOUN
absel-886	107	342	and	and	CCONJ
absel-886	107	343	solutions	solution	NOUN
absel-886	107	344	in	in	ADP
absel-886	107	345	going	go	VERB
absel-886	107	346	web	web	NOUN
absel-886	107	347	-	-	PUNCT
absel-886	107	348	based	base	VERB
absel-886	107	349	with	with	ADP
absel-886	107	350	an	an	DET
absel-886	107	351	agribusiness	agribusiness	NOUN
absel-886	107	352	simulation	simulation	NOUN
absel-886	107	353	creating	create	VERB
absel-886	107	354	a	a	DET
absel-886	107	355	comprehensive	comprehensive	ADJ
absel-886	107	356	web	web	NOUN
absel-886	107	357	-	-	ADJ
absel-886	107	358	enhanced	enhanced	ADJ
absel-886	107	359	classroom	classroom	NOUN
absel-886	107	360	your	your	PRON
absel-886	107	361	class	class	NOUN
absel-886	107	362	is	be	AUX
absel-886	107	363	in	in	ADP
absel-886	107	364	session	session	NOUN
absel-886	107	365	,	,	PUNCT
absel-886	107	366	now	now	ADV
absel-886	107	367	what	what	PRON
absel-886	107	368	?	?	PUNCT
absel-886	108	1	the	the	DET
absel-886	108	2	challenges	challenge	NOUN
absel-886	108	3	of	of	ADP
absel-886	108	4	teaching	teach	VERB
absel-886	108	5	on	on	ADP
absel-886	108	6	-	-	PUNCT
absel-886	108	7	line	line	NOUN
absel-886	108	8	an	an	DET
absel-886	108	9	application	application	NOUN
absel-886	108	10	of	of	ADP
absel-886	108	11	process	process	NOUN
absel-886	108	12	control	control	NOUN
absel-886	108	13	charts	chart	NOUN
absel-886	108	14	for	for	ADP
absel-886	108	15	attributes	attribute	NOUN
absel-886	108	16	as	as	ADP
absel-886	108	17	a	a	DET
absel-886	108	18	form	form	NOUN
absel-886	108	19	of	of	ADP
absel-886	108	20	classroom	classroom	NOUN
absel-886	108	21	assessment	assessment	NOUN
absel-886	108	22	for	for	ADP
absel-886	108	23	experiential	experiential	ADJ
absel-886	108	24	learning	learning	NOUN
absel-886	108	25	work	work	NOUN
absel-886	108	26	goals	goal	NOUN
absel-886	108	27	and	and	CCONJ
absel-886	108	28	life	life	NOUN
absel-886	108	29	aspirations	aspiration	NOUN
absel-886	108	30	:	:	PUNCT
absel-886	108	31	do	do	AUX
absel-886	108	32	you	you	PRON
absel-886	108	33	have	have	VERB
absel-886	108	34	what	what	PRON
absel-886	108	35	it	it	PRON
absel-886	108	36	takes	take	VERB
absel-886	108	37	to	to	PART
absel-886	108	38	be	be	AUX
absel-886	108	39	an	an	DET
absel-886	108	40	entrepreneur	entrepreneur	NOUN
absel-886	108	41	an	an	DET
absel-886	108	42	exercise	exercise	NOUN
absel-886	108	43	to	to	PART
absel-886	108	44	develop	develop	VERB
absel-886	108	45	initiative	initiative	NOUN
absel-886	108	46	:	:	PUNCT
absel-886	108	47	possible	possible	ADJ
absel-886	108	48	dream	dream	NOUN
absel-886	108	49	?	?	PUNCT
absel-886	109	1	the	the	DET
absel-886	109	2	ball	ball	NOUN
absel-886	109	3	point	point	NOUN
absel-886	109	4	pen	pen	PROPN
absel-886	109	5	assembly	assembly	PROPN
absel-886	109	6	company	company	NOUN
absel-886	109	7	management	management	NOUN
absel-886	109	8	game	game	NOUN
absel-886	109	9	review	review	NOUN
absel-886	109	10	system	system	NOUN
absel-886	109	11	development	development	NOUN
absel-886	109	12	total	total	NOUN
absel-886	109	13	enterprise	enterprise	NOUN
absel-886	109	14	simulations	simulation	NOUN
absel-886	109	15	and	and	CCONJ
absel-886	109	16	optimizing	optimize	VERB
absel-886	109	17	the	the	DET
absel-886	109	18	decision	decision	NOUN
absel-886	109	19	set	set	NOUN
absel-886	109	20	:	:	PUNCT
absel-886	109	21	assessing	assess	VERB
absel-886	109	22	student	student	NOUN
absel-886	109	23	learning	learning	NOUN
absel-886	109	24	across	across	ADP
absel-886	109	25	decision	decision	NOUN
absel-886	109	26	periods	period	NOUN
absel-886	109	27	facilitating	facilitate	VERB
absel-886	109	28	learning	learning	NOUN
absel-886	109	29	in	in	ADP
absel-886	109	30	the	the	DET
absel-886	109	31	new	new	ADJ
absel-886	109	32	millennium	millennium	NOUN
absel-886	109	33	with	with	ADP
absel-886	109	34	the	the	DET
absel-886	109	35	complete	complete	ADJ
absel-886	109	36	online	online	ADJ
absel-886	109	37	decision	decision	NOUN
absel-886	109	38	entry	entry	NOUN
absel-886	109	39	,	,	PUNCT
absel-886	109	40	system	system	NOUN
absel-886	109	41	(	(	PUNCT
absel-886	109	42	codes	code	NOUN
absel-886	109	43	)	)	PUNCT
absel-886	109	44	the	the	DET
absel-886	109	45	marketing	marketing	NOUN
absel-886	109	46	management	management	NOUN
absel-886	109	47	experience	experience	NOUN
absel-886	109	48	the	the	DET
absel-886	109	49	right	right	ADJ
absel-886	109	50	venue	venue	NOUN
absel-886	109	51	for	for	ADP
absel-886	109	52	your	your	PRON
absel-886	109	53	simulation	simulation	NOUN
absel-886	109	54	one	one	NUM
absel-886	109	55	more	more	ADJ
absel-886	109	56	time	time	NOUN
absel-886	109	57	:	:	PUNCT
absel-886	109	58	overall	overall	ADJ
absel-886	109	59	dominance	dominance	NOUN
absel-886	109	60	in	in	ADP
absel-886	109	61	total	total	ADJ
absel-886	109	62	enterprise	enterprise	NOUN
absel-886	109	63	simulation	simulation	NOUN
absel-886	109	64	performance	performance	NOUN
absel-886	109	65	a	a	DET
absel-886	109	66	profile	profile	NOUN
absel-886	109	67	of	of	ADP
absel-886	109	68	absel	absel	ADJ
absel-886	109	69	conference	conference	NOUN
absel-886	109	70	attendees	attendee	NOUN
absel-886	109	71	learning	learn	VERB
absel-886	109	72	readiness	readiness	NOUN
absel-886	109	73	:	:	PUNCT
absel-886	109	74	an	an	DET
absel-886	109	75	underappreciated	underappreciated	ADJ
absel-886	109	76	yet	yet	CCONJ
absel-886	109	77	vital	vital	ADJ
absel-886	109	78	dimension	dimension	NOUN
absel-886	109	79	in	in	ADP
absel-886	109	80	experiential	experiential	ADJ
absel-886	109	81	learning	learn	VERB
absel-886	109	82	active	active	ADJ
absel-886	109	83	learning	learning	NOUN
absel-886	109	84	in	in	ADP
absel-886	109	85	a	a	DET
absel-886	109	86	professional	professional	ADJ
absel-886	109	87	undergraduate	undergraduate	NOUN
absel-886	109	88	curriculum	curriculum	NOUN
absel-886	109	89	the	the	DET
absel-886	109	90	problem	problem	NOUN
absel-886	109	91	is	be	AUX
absel-886	109	92	they	they	PRON
absel-886	109	93	think	think	VERB
absel-886	109	94	differently	differently	ADV
absel-886	109	95	!	!	PUNCT
absel-886	110	1	cultures	culture	NOUN
absel-886	110	2	integration	integration	NOUN
absel-886	110	3	in	in	ADP
absel-886	110	4	mergers	merger	NOUN
absel-886	110	5	and	and	CCONJ
absel-886	110	6	acquisitions	acquisition	NOUN
absel-886	110	7	:	:	PUNCT
absel-886	110	8	putting	put	VERB
absel-886	110	9	managers	manager	NOUN
absel-886	110	10	together	together	ADV
absel-886	110	11	in	in	ADP
absel-886	110	12	a	a	DET
absel-886	110	13	business	business	NOUN
absel-886	110	14	simulation	simulation	NOUN
absel-886	110	15	the	the	DET
absel-886	110	16	global	global	ADJ
absel-886	110	17	business	business	NOUN
absel-886	110	18	game	game	NOUN
absel-886	110	19	:	:	PUNCT
absel-886	110	20	a	a	DET
absel-886	110	21	strategic	strategic	ADJ
absel-886	110	22	management	management	NOUN
absel-886	110	23	and	and	CCONJ
absel-886	110	24	international	international	ADJ
absel-886	110	25	business	business	NOUN
absel-886	110	26	simulation	simulation	NOUN