He is there to help, you can't really hear him and his writing sucks.

Helpful.material is tuff.Quiet speaker,bad writer.just ask him to be more clear.

Great teacher, pay attention, do homework

Tough, but rewarding. Slackers and morons do not take him. if you want a challenge go for it. you won't regret it.

Nice guy, tests are a little hard. He is very intimidating, but he is MORE than willing to help. All you need to do is ask for it. Agree: not good for slackers. Do the work, get his help, you'll be A-OK!

Easy, all you have to do is pay attention in class. Then he has review sessions for tests. Do homework which doesnt take long, and you have an A. I cant believe anyone could get anything less than a B from this guy. He makes it easy!

No Comments

He is the best teacher at this University!

Super H is a good prof. OMG, you must go every day! Like you should. Slackers and people floating through need to find someone else. I learned a ton from his class. And yes, he does have a personality, making him real and funny.

Very intimidating, mannerisms are annoying but he's a big softie...you are screwed if he doesn't like you!

I wouldn't take it with anyone else. He is by FAR the best for ACC 202...how can anyone say he sucks? Hayes is great!!

Bottom line Dr.Hayes is the best Prof I've ever had. The course is tough, keep up on HW and goto the review. Also I cannot stress enough that if you need help go see Dr.Hayes he is happy to help students.

He is the best Acounting Professor that ever lived. I wish he taught more course then he does now. His test are easy all you have to do is read the book and stay awake in class (which may be too hard for some of you).

Gary Hayes is the best professor I have every had the priveledge of having. He is incredibly helpful and explains things very well. He respects students and wants them to understand.

DO NOT take ACC 202 with anyone else...he is the best prof for this class. He is more than willing to help, all you need to do is ask. I can't imaginge him turning you down for help, unless you're a lazy idiot.

Preachy? Yes. If you're not a God-fearing Republican you'll get rubbed the wrong way. But if you can get past that, he's a great *teacher* and very helpful. He forces you to participate in class because he gives a damn.

He's a great teacher and very helpful if you go to his office hours. Exams are hard but there's a lot of points for homework, quizzes (really easy), and group projects. So if you get C's on exams and A's on the other stuff you'll get a B in the class.

Dr. Hayes, handsdown, has to be the best ACC prof @ CMU. He does give a damn, if he sees you slipping, he'll offer you help. Tests suck, but they are manageable.

I would recommend this guy. I came out of 201 knowing nothing and did well in his class. The tests are difficult but only if you don't know the material. If you really want to learn accounting, take his class.

Managerial Accounting regardless of the teacher is not easy period. Gary Hayes is a very down to earth professor. He provides review sessions for his exams, and encourages class discussion. Watch out Gary always says "And that's the deal!"

At first he seemed like a mean teacher but he gets to know everyone's name and makes you feel like part of the class. He breaks problems down so they are easier to understand. Go to class everyday and he will like you, he hates the skippers.

very helpful and easy to understand

This guys looks like he will be boring but he is surprisingly interesting and funny(loves the Vikings). Some of the class concepts are tough in general, but he really forces you to stay on task which helps out in the end...."and that's the deal"

I did not do so well in 201. However I have a high B in his class.He explains things very well. Tests are hard but if you go to study sessions then you will be okay. He is fair and gives lots of other points that are not test points.

He's a really nice guy who actually seems to care aout his students, which is rare on this campus. The tests are pretty difficult, but if you go to his study sessions and do the homework you'll be fine.

Hayes was a good professor its just the subject that sucks. Tests were a little difficult but the group projects were very similar to them. Multiple choice questions were very difficult. About 15 homework assignments, usually weren't too difficult. Gives up to 8 extra credit points.

He is a really nice guy with a passion for teaching. The subject material is extremely hard, though. This class takes up a lot of time. His quizzes are very easy. Make sure you take notes in class, they really help when it's time to study. The homework is really hard and he makes you do it before you go over the material in class.

If you didn't do well in 201, stay away from him. The material builds on a very quick review of 201. Alot of the learning you do on your own. Picks one hard homework problem and will spend all of class on them. Hint: read before class, it is worth it here. Take good notes and the tests aren't that bad. He has a lot of passion and experience.

Dr. Hayes is very helpful and fun at times. He is one of the most caring professors I have ever had. You will do well in his class just as long as you do the work and show that you are trying. His exams are pretty easy if you use the opportunities he gives for review.

I actually like this guy. He has a real passion for teaching. Gives quizzes before he teaches the material, which kinda sucks, but they're fairly simple if you skim the chapter before class. Tests okay. No matter what you do, it's still accounting, so it's gonna suck.

The best prof I've ever had. Really cares about his students. Quizzes before you discuss material, which forces you to read. Clearly explains what and how he expects you to do things. If you are willing to work and learn, you'll love Gary Hayes.

I really liked him, after having a horrible accounting prof this semester, I appreciate Dr. Hayes' technique even more. You do have to read, and he collects the homework randomly, but exams were pretty easy. He's a passionate and respectful professor!

Dr. Hayes is the best person to take for this class. I am NOT an accounting fan and I did really well. He really does care about his students and CMU in general. He is very into accounting and tries to make it as interesting as it can be..take him!

He is kinda like the drill sgt in the movie Full Metal Jacket at first you probably wont like him but after about a month youll appreciate him and his methods.

He is a really good guy and is really into accounting. He gives good explanations and good notes. He's helpful and the tests are not too hard. One of the best teachers i've had.

I really enjoyed this class, yes accounting sucks but Dr. Hayes makes the class tolerable. He is a die hard American and will confess his love about the country at least once a week. Pretty much tells you whats going to be on the tests during review sessions. Homework everyday so be ready to put some time into the class. Good class overall.

This class was really really hard for me, but Dr. Hayes was always willing to help me with my homework and understanding the concepts. He tries to get everyone to understand the concepts and goes though the homework with you. If you struggle with accounting, take him because he will try and help you understand the concepts of the course. :)

This class was difficult for me, but he was always there to help whenever I needed it. I would definitely recommend taking accounting with this professor!

Gary Hayes is a good Accounting professor. If you manage to pay attention to the actual material and look past the 15 minutes a class about the Minn. Vikings/God/USA, the class is somewhat easy. There is homework every class, but it's mostly from the book and isn't exactly graded for content. Exams are about half from group projects, so study them.

Most people who use this site are not looking for good teachers, their looking for EASY teachers. Hayes is a great teacher and person who is always available to help students, makes an effort to know students by name (rare thing nowadays). However he is not easy, and he takes attendance. His tests require preperation, but this is college.

Dr. Hayes teaches you what will be on the exams and doesn't try to trick you. The material is difficult and you do have to prepare for the exams. He's a big God/Vikings/USA/Golf guy so get ready haha. Overall, a very nice and helpful professor.

Dr. Hayes is a nice prof. and wants his students to learn. You will have to put in the work though, b/c if you don't study, you won't do well. This is college though, so that should be expected

I thought I would get an A, but ended up with an A-. He is the best teacher that I've ever had. I am taking him for ACC321 because he was so good. Show up to class, he actually makes it interesting. I show up to about 50% of my classes, but never missed a day of his class. Talks about church, pro-republican poltics, Ford, and football a lot.Awesome

I have to agree and say that Dr. Hayes is one of the best teachers at CMU. If you are looking for the easy route and don't really care about learning, then do not take Dr. Hayes. But if you are in college to actually learn something, then I highly, highly recommend this professor. Dr. Hayes is a great prof, and a great guy. TAKE HIS CLASS!!

By far, the best professor I've had a Central so far! Wants you to learn, wants you to do well...I actually got an A in this class. Should be teacher of the year.

Best professor I have had at CMU. He really cares about his students and wants them to do good. He expects hard work but is always there for you if you need help outside of class. Also, the only professor to come in on a Sunday and do study sessions before exams, overall great person.

I had him for 255 & 321. He is the best professor at CMU. I've learned more from him than any prof. I want to be a managerial accountant because of him. I earned an A in 255 last semester and a B+ this semester. It was my fault. He loves the USA, God, Vikings, and Republican party - in that order. Awesome

Gary's a great guy. He truly does care about his students and will help you with anything in life well outside of his class. He really wants you to learn and pushes you to do well. It can be difficult at times, but it's because he wants you to learn. There really are no easy grades in accounting, but Gary tries, definite recommendation.

Gary is a cool guy and wants you to do well, but he constantly lectured our class on how we didnt have heart and thats why we got bad grades. Lots of busy work, homework, quizzes, and group projects. If you take him, make sure you dont have a class immediately after because tests & group projects are nearly impossible to finish in the class period.

Gary cares about his students. However, he can be difficult sometimes but is trying to challenge you. The tests are difficult. I definitely going to the review sessions and taking good notes and doing all of the readings and homework assignments. Do all of this and you will pass.

Accounting is hard, and his exams are hard except the final one. He is helpful, I went to his office hour every time I needed help and he helped me a lot.

He's incredibly disrespectful to students. Writes snide and rude comments on my assignments- even though I've gotten a's and b's on all of them. The grading system is fair, he's just downright rude with his students and in his class. He always runs 10 min. over then YELLS at you for not getting stuff done, so don't plan on another class afterwards

If there is one thing he likes more than his opinions, its to be condescending. Need the book and have to go to class. If you're willing to put in a little effort you should be fine.

Hayes is not as bad as people are saying. Grades hw easy, "group" projects are done in class and are not bad(drops lowest 2 hw and 1 project) Exams are not bad, he has review sessions. It's acc. it isn't going to be fun or a blowoff class no matter who you have. Don't let his bad ratings get you stuck with a bad time slot or diff. teacher.

Excellent. Shows great care for students academically and personally. Presents material clearly and efficiently. Don't listen to poor ratings. It is not the professor's responsibility to prepare you for exams, it is yours. He will provide every necessary piece of information to succeed and is particularly helpful when you seek his help individually

This professor truly does care about his students. The material for this class was fairly difficult but he presented it very well. I would strongly suggest Prof. Hayes.

One of the best professors I've ever had, and way better than any teacher I had before college. Clearly cares. Although at times it can seem like he's being harsh, I wouldn't want to take Accounting with any other professor. It's a difficult class but he makes it manageable.

Hands down most amazing teacher I have ever had. He cares more about his students than any professor I have ever had, and as long as you put in the effort he will help you. He knows the material well and get you involved to make sure you understand too. One of the hardest classes I have taken, but would take it again with him in a heartbeat.

Gary Hayes is one of the best professors that I've had at Central! He loves accounting and he makes it interesting. Do your homework, and study up! Its a tough class but if you give a solid amount of effort, you'll be fine

Hard class, great teacher. It is rare to see a teacher care as much about his students has he does. If you show up every day and do the homework you will pass. If you dont you will fail. it doesnt make him a bad teacher, it just makes it a hard class.

Reallytries to crack jokes every 5 secs, good at relaying material though.

Great professor for a difficult subject. Cares about your grade and will put serious effort into finding a way for you to get a good grade if you match his effort. I am naturally horrific at accounting but by taking Hayes as a professor I was able to get a much higher grade I would have elsewhere.

You would have to be extraordinarily lazy to fail this class. He's structured his class so that the main ingredient for success is effort. Put forth a effort and you are almost assured a decent grade. Prof. Hayes is very easy to work with and is definitely there for you. He cares about your grade and wants to see you succeed.

Hayes is awesome, if you go to class, pay attention to lecture, and participate in class discussion it's easy to pass. He wants you to pass. Provides study sessions before every exam and a syllabus providing every quiz date for the semester. Test grading is easy usually takes away 12 points on the written portion if you're close. Awesome guy!!

Go to class/do your homework and you'll do fine. He's a good teacher, but makes you work for your grade.

I loved Gary, but many students disliked him. He really cares about his students and is there if you need extra help. He does grade kinda hard but he does drops a number of assignments at the end of the semester. His tests are exactly like the study guide and he also offers an extra study session before the extra where he does the study guide.

Professor Hayes is honestly one of the most incredible professors I have ever had. If you go to class and put effort into your homework you will do fine. He truly cares about each and everyone of his students. He has review guides and study sessions before every exam. He is always willing to explain something if you do not understand it. Great guy!

Gary really cares about his students and gives you a lot of opportunities to do well and bring your grade up during the course. However, exams are hard and he is very scattered when teaching but if you put in the work you will do well. Random quizzes, homework, and in-class group projects so don't miss class or avoid doing your work/studying.

One of the classes I was actually excited to show up for. Tough class but he tries his best to make sure you know the material very well. If you don't like people who Love being a true American then don't take this class.

Professor Hayes is a true American! He loves this country more than he loves his minivan.... You will understand soon. All jokes aside, Hayes is an interesting man. Can't say I hate him, but I can't say I love him. He makes you work very hard in this class and excuses don't matter to him. Overall you just gotta toughen up to get through his class

Gary Hayes is a great professor. He doesn't hold your hand every step of the way which may take some getting used to. Homework is collected semi-randomly and there are also quizzes that occur right before a new chapter is started. If you stay on top of things and try, there is no reason you should do bad in his class. I would take him again.

Professor Hayes is passionate beyond the subject material. Few professors on campus care as much as he does for his students. The reviews on here about him going on rants or wanting to punch people are ludicrous and those are the kids to avoid when it comes time for group projects; and those you shouldn't hire when you're the boss and they aren't!

Gary is a decent professor, his test were typically pretty easy and he had review sessions. Pretty good lectures. Typically clear on what he expected everyone to know, wasn't always clear on deadlines. Homework is annoying because he expects it to be finished before he even lectured on the material, but gives an extra day for it to be turned in.

He may seem like a not so fun guy at first and will make you feel like you should drop the class. don't. He is willing to help if you need and his tests are exactly what you would expect. No ACC class will be easy, but If you just try you will be okay.

Not sure why this guy has such bad reviews. He truly cares abut his students. Yes, he is very particular about the way he wants things done, but if you show up to class and pay attention, this isn't an issue. Ask questions and go to office hours. This man will help you!!! Also, review sessions before exams are super helpful.

Garys class was a fair amount of work. exam averages are like a 74 for this class. His writing is almost ineligble and he is hard to hear sometimes, say something and he will correct it. It is a whole lot of new concepts and can be overwhelming at times. If you are struggling talk to him. he will give you the grade that you deserve if you work hard