2.6

Steve Jakubowski

Accounting - Ferris State University

2.6
Quality
4.2
Difficulty
44%
Would Retake
90
Reviews
2.6
Quality
4.2
Difficulty
2.6
Helpful
2.5
Clarity

44%

Would Retake

90

Reviews

Rating Distribution
Official

5

14

4

18

3

15

2

17

1

26

What Students Say

this is a very tough class

ACCT201 - 3.0 rating

Problems on test are VERY different from the homework problems

ACCT461 - 2.0 rating
Class Info

Attendance Mandatory

75%

Textbook Required

100%

Grade Predictor

Your expected effort level

LowHigh

Predicted Grade

B-

89% confidence
Based on 13 grades
Most common grades:
B (4)
C (3)
A (2)
Grade Distribution
A(2)B(4)C(3)D(2)F(1)A-/B+(2)
Based on 17 reported grades
B: 4
C: 3
A: 2
Audit/No_Grade: 1
Common Tags
Get ready to read (4)
Skip class? You won't pass. (4)
Test heavy (4)
Amazing lectures (2)
LOTS OF HOMEWORK (2)
Graded by few things (2)
Participation matters (1)
BEWARE OF POP QUIZZES (1)
Rating Trend

Stable

+0.18 avg change
May
Jul
Nov
Dec
Apr
May
Last 6 months
Ratings by Course

ACCTG201

5.0

(1)

ACCTINTRO

5.0

(1)

ACCOUNTING

4.0

(1)

ACCT310312

3.7

(3)

ACC201

3.5

(8)
+15 more courses
Difficulty by Course

ACCT101

5.0

ACCT441

5.0

ACCT222

5.0

ACCT221

5.0

ACCT

5.0

Reviews (90)
3.0
3.0
ACCT202
Feb 2, 2003

No Comments

3.0
4.0
ACCT202
Feb 15, 2003

I know accounting is boring.... but come on man!

1.0
5.0
ACCT101
Feb 20, 2003

He has a funny accent

4.0
2.0
ACCT201
Feb 21, 2003

tries to clarify questions; offers help; sometimes a bit confusing

3.0
5.0
ACCT201
Feb 21, 2003

worked hard, grade didn't show. avoid him

4.0
3.0
ACCOUNTING
Mar 23, 2003

No Comments

1.0
5.0
ACCT202
Apr 3, 2003

Boring. Avoid teacher. Hard and he puts you on the spot and then makes you feel dumb for not knowing. I worked hard and still did bad.

2.0
4.0
ACC202
May 19, 2003

He's style of teaching is basically read the book! If you are a visual learner, STAY AWAY FROM DR. J!

1.0
4.0
ACCT201
May 28, 2003

avoid at all costs. Good Accountant bad teacher

1.0
5.0
ACCT202
Jul 10, 2003

I HATE this man. I never use the word hate, but its true. He is the worst professor I have ever had. I think he honestly has no feeling or emotion. He is way overpaid. HE SUCKS!!!!!!

5.0
4.0
ACCTG201
Aug 23, 2003

Dr. J is an excellant accountant and teacher. Reading is a MUST in his class. It would be advantageous to read each chapter at least 3 times. His lectures are very precise. Take good notes and read constantly.

1.0
5.0
ACCT201
Nov 10, 2003

This guy is a total jackass. I don't think that he cares if you learn anything or not. He just likes to hear himself talk.

1.0
5.0
ACCT441
Nov 20, 2003

All he wants is to hear himself, he even said at one point he does not give As. I did not learn a thing it was a waste of time and money, this was the hardest c- I ever earned!!!!!

4.0
5.0
ACCT441
Feb 15, 2004

Tough teacher but makes you learn. Expects much from students, and students will tend to rise to his level of expectations. One of the best for accounting majors.

1.0
5.0
ACCT202
Grade: Audit/No_Grade
Mar 29, 2004

This man is a complete Jerk. The WORST teacher I have ever had! He LOVES himself, has no respect for students. Avoid him at all costs!!!

2.0
4.0
ACCT201
Grade: A
Mar 30, 2004

WHATEVER YOU DO, DO NOT PICK THIS PROFESSOR. He is a good accountant, but he is not a good teacher. He does not explain the material well. Do not take this professor no matter what.

5.0
3.0
ACCT312
Apr 7, 2004

This professor is not for non-accounting majors. He is a good teacher and requires students to do their part. You have to learn you cannot just fly by the seat of your pants.

3.0
4.0
201
May 2, 2004

LATE FOR ALMOST ALL OF MY CLASSES!!! he will ask 15-20 retorical questions per class, must read the book!!! BEWARE

5.0
3.0
ACC201
May 11, 2004

He was very nice, and helpful. I did well because I did my homework and read the chapter over and over. He is one of the best !

2.0
5.0
ACCT201
Jun 16, 2004

RUN FAR FAR AWAY FROM THIS CLASSS! He is sooooo boring and hard! I dropped him before it was too late. Take T. Cook, she great!

1.0
3.0
ACCT202
Aug 25, 2004

I hate this "person" he only care about himself. He is rude arrogant and should not be teaching. He may be a good accountant, but he is a miserable teacher and human being.

5.0
3.0
ACCTINTRO
Oct 21, 2004

Im not an accounting major, have not interest in accounting, yet I got an 'A' in his class. Something about his teaching style, and the way he broke everything down really worked well for me, although all mt friends failed, or just barely scraped by. Not for everyone ;)

2.0
4.0
ACCT201
Nov 1, 2004

I would not advise anyone to take him as a proffessor. If you can take anyone else... do it. If not wait until you can. He words the tests hard, and has you turn in the homework on the second day that you learn it. If you can teach yourself take him, but if not... DON'T.

5.0
4.0
ACCT201
Nov 3, 2004

This teacher is bery tough, but he makes you learn the material which is great because most teachers you can fly by and not have to learn anything. If you want to learn I advice take him, but if you want to me lazy take someone else who is easier.

4.0
3.0
ACCT201
Dec 10, 2004

He is NOT an easy professor but he is a very good accountant and he knows what he is doing, sometimes he talks a mile a minute, but the book is very helpful and so is the hw if you do it you have to work hard to do well, but i really feel like i learned a lot from this class

1.0
4.0
ACCT201
Jan 20, 2005

This guy didn't teach us anything. All he did was drill the class everyday and yell at us if somebody got it wrong. His tests and quizzes were hard and irrelavent. DO NOT TAKE

1.0
5.0
ACCT202
Feb 19, 2005

He is the worst professor I have EVER had. Possible the worst Person I have ever met. He is arrogant, cocky, and just plain mean. I don't care how good of an accountat he is, he is a terrible teacher. I have no Idea why he was hired. Not helpful, treats you as if you are stupid. STAY AWAY!!!

3.0
4.0
INTERMEDACCT1
May 17, 2005

First of all, this class is freakin HARD! I almost dropped this class but didn't!He never tells u what to study for! He is so freakin hard, our class was about to make a petition n go to the deans. He is a great guy outside of class, but once he starts teachin, u will not understand, goes way to fast hopefully he changes his teaching habits

1.0
5.0
ACCT202
Jun 28, 2005

This is the type of guy that gives accounting a bad name. His lectures are horible because he jumps around from one topic to the next so much. Plus he doesn't explain anything at all. I would avoid this guy at all costs!!!

1.0
5.0
ACCT202
Jul 6, 2005

rather than rant about his unpleasantness, let me put it this way. Prof Cook TAUGHT me acct-201, I got a B with some notes and paying attention. With Jakubowski, I spend 3 hours a night studying, and go to every class, and am failing. His tests are ridiculous, he is an offensive man, and his lecturing is hands down the worst I've ever encounterd

1.0
5.0
ACCT202
Grade: B
Jul 12, 2005

I WILL RANT ABOUT THIS GUY...FOREVER. I USE TO LIKE ACCOUNTING, AND NOW I HATE IT...ALL BECAUSE THIS GUY HAS RUINED MY OUTLOOK ON IT. I USE TO UNDERSTAND WHAT WAS GOING ON AND METHODS TO SOLVE PROBLEMS, AND NOW I'M SO CONFUSED ABOUT EVERYTHING.

1.0
5.0
ACCT222
Grade: F
Jul 20, 2005

ok this dude sucks i dropped it because hes a rude **** and sucks at teaching!

3.0
5.0
ACCT221
Sep 2, 2005

if you're an accounting major, take this guy cuz he knows his**** and makes you know it too. if its just a core class you have to take to get to your major classes, avoid this guy at all costs... its way to f'n hard with him in charge.

3.0
5.0
ACCT201
Nov 4, 2005

He is a nice guy and will help you if you go to his office. But when you are in class you better know your infomation! He makes it seem like everyone who is taking the class is going to be an accounting major! He goes really fast- so it's hard to ask questions sometimes.

1.0
5.0
ACCT201
Nov 4, 2005

He is the worst professior I have ever had. When you ask a questhion in class, he asks it right back. I went to his office for extra help and he flat out said "You are not spending enough time on the assigned material."

1.0
5.0
ACCT201
Nov 8, 2005

This @#$% needs to be fired ! He expects your homework to be done, then the **** does not even go over it. If you like to teach yourself take this @@@

4.0
4.0
ACCT201
Dec 15, 2005

He has a PhD but that is it. He has no experience in accounting outside the classroom. There is plenty of other respectable professors out there including McNabb and Cook.

4.0
5.0
ACCT312
Jan 12, 2006

He is a great professor- he turns 3 credit classes into 4 or 5 credits. Has a PhD but no expreience in the real world.

4.0
3.0
ACCT201
Jan 17, 2006

Good teacher. What people fail to realize is that teachers are there to present you with the work demonstrate it to you. BUT your the one thats suppose to suck in the information,get help, ask questions. Hes not gone take his brain out and give it to you. This teacher was good. You just cant be lazy. If the work is hard get a tutor like i did.

4.0
4.0
ACCT201
Jan 24, 2006

This class is definitely not for slackers. He gives a lot of homework problems, but they are helpful if you study them for the exams. Willing to help you outside of class if you have any questions. You can get an A in this class, but you will probably have to work for it.

2.0
3.0
ACCT201
Mar 24, 2006

I found his lectures to be extremely confusing. Listening to him didn't make the reading any clearer. He likes to ask the same question several times. It was the most miserable 1:15 mintues of my life every Tues. and Thurs. Definitely do not recommend him.

1.0
5.0
ACCT
May 21, 2006

This guy thinks he's God's gift to accounting but he's not. Get the feeling that he knows this stuff but he sure doesn't know how to teach it. Needs to get a reality check and get in touch with the students.

2.0
1.0
ACCT201
Oct 30, 2006

He was one of the worst teachers I have ever had. Accounting is obviously his life and his tests were ridiculous. The only good thing about going was that everyone cracked jokes about him throughout class

5.0
4.0
ACCT201
Nov 11, 2006

hard class to take. he assigns a lot of homework which you need to do to get a good grade in his class. if you need help he is willing to give it to you, but he never seems to be in his office during his hours. i would recommend to take him, even though most people say not to take him.

4.0
5.0
ACCT201
Dec 18, 2006

The people who are giving bad ratings are just lazy! Yeah, if you don't pay attention in class or do the HW you will fail no doubt about it. Even if you work hard you may not receive an A, but I know through personal experience that he is willing to help students who ask. If your not going to work hard, don't take this class. He knows his stuff

4.0
4.0
ACCT201
Mar 28, 2007

Tough class, not a bad teacher. However, I can see why some hate him! haha. Tough exams, keep up on the homework, avoid him if possible but you'll live if you get him. Just tell him you play bluegrass guitar and you're in! haha.

2.0
4.0
ACCT291
May 17, 2007

This teacher taught is class very fast. He used every minute he could he wouldnt let us out early, and he started on time. Attendence i would say is VERY important because you will miss something and not be able to get it later....I barley PASSED ITS HARD!!!!!!!!!!!!

1.0
5.0
ACCT201
Jun 6, 2007

Even if I did have an interest in Accounting, I would still hate this class. He is really boring, isn't a good teacher, and makes students feel stupid when they ask questions. I'd recommend another teacher.

3.0
4.0
ACCT312
Oct 28, 2007

Makes you feel stupid for asking questions, but will respect you if you know what you're talking about. Every test has at least 5 points worth of material that was never covered, even in the chapter. Has this annoying habit of making everything he says a question.

5.0
1.0
ACCT201
Dec 5, 2008

One of the easiest classes I've had. Textbook needed for homework problems but, if you pay attention in class, really only needed as a refresher. I didn't even read any of the chapters after 1. Quizzes are short but unannounced so attendance is a must. Tests are easy as long as you can remember account names, a few vocab terms, and like 5 formulas.

2.0
5.0
ACCT461
Feb 9, 2009

Do I like this man? Well folks what's the answer? Is the answer no? Yeahhh it is isn't it? Wow I really hate this man and he is a horrible teacher. Unfortunately he is the only option for most accounting classes. I suggest transferring.

1.0
5.0
ACCT310
Mar 25, 2009

Stay away from this creature do not take his class anything you do dont do it I failed this class once and am stuck wit him again, he didnt let Cook teach the class cuz he says she was gonna teach it to easy we should all protest to get this guy out of the business building, he makes you feel stupid and his lectures dont apply to the book!

2.0
4.0
ACCT201
Apr 22, 2009

This guys is the worst teacher in history and i suggest to never ever ever ever under any circumstances take his class. Trust me it's a waste of time, money, and credit hours.

2.0
4.0
ACCT201
Apr 22, 2009

Worst teacher in the accounting program i took his class and couldnt even pull a c- im a 3.5 student and now i cant move on to acct 202 its a waste of time and money.tells you to read the book and never even does problem dont ever take this class unless you want to fail

5.0
3.0
ACCT201
Jun 18, 2009

Do your work and you'll be fine :) He's very passionate about what he does. Very enthusiatic :) I would recommend!

2.0
5.0
ACCT202
Jun 19, 2009

Never Ever take this teacher. He is one of the worst teachers i have ever had. He has his head so far up is butt its rediculous! You ask him a question about bringing your grade up and he just tells you to read and do more problems. Im failing b/c he doesnt know how to teach! Im not a terrible student either, i do the hw and still fail the class.

4.0
4.0
ACC201
Jun 25, 2009

Very nice man, very passionate about what he teaches. Do the homework and participate in class and you will get a good grade. You get out of it what you put in to it.

5.0
4.0
ACCT201
Jul 28, 2009

I think most people are being pretty harsh.I took his class my first semester of freshman year. He expects you to read the book and do homework, as any teacher would.He lectures what he wants to lecture, but if you have questions he makes sure they are answered.His door was ALWAYS open if I needed to go see him and tests aren't bad if you study.

1.0
5.0
ACCT201
Aug 6, 2009

Had hand surgury during the class and he would not work with my assistant, ended up dropping and complainning about this awfull man..STAY AWAY!

4.0
3.0
ACCT201
Feb 23, 2010

I don't know what everyone is complaining about...Yeah accounting is a tough class in general. You have to read the book, and you have to study. Get over it. That's how you LEARN. He is a good teacher who will help you if you ask. But if you're not willing to put in the effort then don't even bother taking an accounting class at all.

2.0
5.0
ACCT310
Mar 4, 2010

he is very strict on goin by exact deffinitions

3.0
4.0
ACCT201
Mar 23, 2010

If you want to do well in the class you need to read the chapters and finish the homework. He keeps our class until the very last minute and is he lectures a lot which can be boring but he will help you if you have questions.

2.0
5.0
ACCT310
Apr 13, 2010

I give word for word definitions from the book whenever he asks for a definition in class. He then says my answer is not detailed enough! You live or die by the exams, so try to transfer to the class at a different college.

2.0
5.0
ACCTALL
Nov 1, 2010

He is a worthless professor, Ferris should fire him, he teaches you nothing and expects you to learn by reading the book. I recommend transferring to another college for the accounting degree.

5.0
4.0
ACCT310
Jan 10, 2011

Long homework, and hard tests. He expects you read the book in depth, and is picky about answers on exams. But overall a good guy if you put in the effort you'll do fine.

3.0
4.0
ACCT310
Mar 31, 2011

He is hard. He goes over the homework you did and then expects you to have the next chapter done the next class when you haven't even learned it. The homework takes three hours and the tests aren't too bad if you read the chapters.

3.0
5.0
ACCT312
Apr 8, 2011

Hard professor. Expects you to read and re-read the book, and teaches very little in class. Assigns long homework, and has a quiz almost every chapter. Tests are really difficult. Half multiple choice which are extremely hard, and half problems which are also hard and formated different than anything he goes over in class.

1.0
5.0
ACCT310
May 16, 2011

I've had 310/312/461 with him and all of the classes were terrible... If he would actually teach during class time instead if going over hw that doesn't have any problems like the ones on the test, that would be helpful. The tests are very difficult, especially the multiple choice section, many test questions are over things that were never discussed or in the book. They should fire him and his wife and keep Don Reynolds... At least you learn a lot from Don :)

4.0
4.0
ACCT461
May 7, 2012

I just graduated in accounting and I am very glad I had this prof throughout. He has high expectations, but he prepared me for the CPA exam better than any other professor. I would recommend him for all accounting majors. If you fail his class, try harder, or find a different major... expect a struggle in his class and put forth extra effort.

4.0
4.0
ACCT310
Nov 21, 2012

People hate this guy because he actually challenges you. His tests are difficult but it makes you learn the material. Homework is graded only on participation. READ the chapters. He is actually a really great guy that gets a bad rap because he is hard. He will help with anything. Participate in lectures and follow in the book and notes he hands out

2.0
5.0
ACCT461
Nov 28, 2012

Very hard professor. Problems on test are VERY different from the homework problems. His classes pretty much require you to teach yourself as his lectures rarely cover the exam materials.

5.0
4.0
ACCT312
Apr 15, 2013

Favorite proffesor at Ferris! Dr. Jakubowski is the best. He is very passionate about what he teaches and loves to watch his students catch on to the material. He really prepares you for the CPA exam. The more you learn now, the less you have to learn later. 310/312 are the "weed out" classes for Accounting majors. READ and REREAD the chapters!!!!!

1.0
5.0
ACCT310
May 6, 2013

Might want to change your major because of this guy. Unless you're wanting to become a CPA, no need to take this class. This guy is horrible, homework consists of only a small part of the exams. The book is your only actual professor. AVOID THIS GUY!

2.0
5.0
ACCT310312
Jul 23, 2013

Although a very nice person individually, he is a TERRIBLE INSTRUCTOR! IF you are an accounting major, I would find a way to take the courses he teaches from a different instructor. They are key classes for being a successful Accountant/CPA and he does not teach to the quality that will prepare us for a job in the future.

4.0
5.0
ACCT310
Jan 13, 2014

Jakubowski has very high standards. He expects you to put a lot of time into work outside of class, but welcome to the world of accounting. Accountants regularly work long hours, so get used to it. Very keen to detail, also an incredibly important skill for accountants to have. In his syllabus he warns you not to slack.

5.0
5.0
ACCT310312
Grade: Pass
Jul 14, 2014

Jakubowski is tough. Read, read, and reread the chapters. The tests are very difficult, and you will have to put a significant amount of time into each chapter. He is more than willing to see you after class if you're struggling. Ultimately, his class will prepare you for the difficulty of the questions on the CPA exam, so get used to it.

3.0
5.0
ACCT201
Dec 4, 2014

He is worse than the subject of Accounting! He's extremely boring and he has no structured notes. He simply lectures in front of the class. Attendance is mandatory, his pop quizzes are hard, and his exams are even harder. You need to learn a majority of this information on your own and it's still hard to have success in his class.

3.0
5.0
ACCT201
Apr 3, 2015

this is a very tough class. He is always available for help but lectures are long and confusing. often schedules tests right after break and the tests are very hard. he acts like accounting is obvious and often made me feel dumb for not knowing. If you have no choice to take this professor DONT fall behind go see him right away or drop.

4.0
4.0
ACC201
Grade: C
Dec 16, 2015

He is very interested in accounting! The first day he will tell you the most important thing you can do in the class is read and do not take this lightly because the more you read the easier it is and you will understand classroom discussions.

4.0
4.0
ACCT310312
Grade: B
Apr 17, 2016

These are the weeder classes, so they're going to be hard. Just read the textbook and work at the homework. He does a really good job at giving partial credit for the essay problems, so put as much down as you can. You'll understand the material better if you participate in class.

3.0
2.0
ACC202
Grade: B+
May 23, 2016

He's really boring and kind of expects you to know everything before it is taught. It's a really easy class if you did good in 201 however.

4.0
3.0
ACC201
Grade: B
Dec 8, 2016
Would take again

It's tough teaching accounting but this guy does a good job trying to make basic accounting principles as clear as possible. His lectures are a bit sarcastic (in a humorous way) and he is very animated. It's clear that he has a passion for the subject matter. Bottom line: do the work. Read the material, do the homework and you will pass the class.

Participation matters
Amazing lectures
1.0
4.0
ACCT312
Grade: C
Nov 27, 2017
Wouldn't take again

Bottom line: Take this with any other professor if possible. If not possible, take this at a different institution over the summer and have the credits xferred. Does not know how to teach; "Read the book, then read it again slowly if you don't get it". Tests are from multiple sources (CPA exam, etc) - tests are over subject, not book content.

Get ready to read
LOTS OF HOMEWORK
BEWARE OF POP QUIZZES
3.0
4.0
ACC201
Grade: A-
Apr 25, 2018
Would take again

Professor Jakubowski is by no means a bad person, but he will challenge you. There are a lot of readings for his class and a lot of homework.

Tough Grader
Skip class? You won't pass.
LOTS OF HOMEWORK
5.0
3.0
ACC201
Grade: A
May 2, 2019
Would take again

Professor Jakubowski is the best professor I've ever had. I noticed A LOT of kids in my class didn't read the chapters and didn't have homework to turn in... Yes, there is a lot of reading. BUT Professor Jakubowski also does a great job explaining the reading in class, and he gives out handouts he makes on the chapter. He is a great professor!!!!!!

Accessible outside class
Get ready to read
Amazing lectures
5.0
5.0
ACCT201
Grade: B
Jul 2, 2019
Would take again

Steve Jakublowski is old school. I didn't agree with his teaching methods at first, but I found him to be very helpful and resourceful. There's a lot of effort to put forth in the class, which I believe he arranges in such a way so that each student will critically consider accounting.

Skip class? You won't pass.
Graded by few things
Beware of pop quizzes
1.0
4.0
ACCT461
Grade: Not sure yet
Nov 15, 2019
Wouldn't take again

absolutely terrible professor. Accessible outside of class, but is extremely lazy in his class prep. He uses handouts that are over 5 years old - is he keeping current and teaching the newest standards? Probably not. Avoid at all costs - he assigns reading/work as if his class is the only one you are taking in that semester.

Lots of homework
Get ready to read
Test heavy
1.0
5.0
ACCT312
Grade: D-
Dec 5, 2019
Wouldn't take again

He talks fast as if you are already aware of what he talking about. He doesn't really help if you are lost in the class. Homework points are worthless. quizzes are just as hard as the test. at the start of this semester my class started with 22 students. My class currently has 9 people still here . 8/22 people did well. You do the math.

Skip class? You won't pass.
Test heavy
Lecture heavy
1.0
5.0
ACC201
Grade: C
Apr 23, 2020
Wouldn't take again

Save yourself the time and do NOT take any Accounting class with this man. His tests are completely different from what is learned in class, and he puts CPA exam questions on his tests. Almost switched my major because of him. My class started off with 30 people and ended with 9 people, do the math. You're setting yourself up for failure with him.

Skip class? You won't pass.
Graded by few things
Test heavy
2.0
5.0
ACC201
Grade: Drop/Withdrawal
May 2, 2023

He just wasn't the teacher for me, I feel like the lectures were so boring and I had a hard time keeping up with him.

Get ready to read
Test heavy
Class Info

Attendance Mandatory

75%

Textbook Required

100%

Grade Predictor

Your expected effort level

LowHigh

Predicted Grade

B-

89% confidence
Based on 13 grades
Most common grades:
B (4)
C (3)
A (2)
Grade Distribution
A(2)B(4)C(3)D(2)F(1)A-/B+(2)
Based on 17 reported grades
B: 4
C: 3
A: 2
Audit/No_Grade: 1
Common Tags
Get ready to read (4)
Skip class? You won't pass. (4)
Test heavy (4)
Amazing lectures (2)
LOTS OF HOMEWORK (2)
Graded by few things (2)
Participation matters (1)
BEWARE OF POP QUIZZES (1)
Rating Trend

Stable

+0.18 avg change
May
Jul
Nov
Dec
Apr
May
Last 6 months
Ratings by Course

ACCTG201

5.0

(1)

ACCTINTRO

5.0

(1)

ACCOUNTING

4.0

(1)

ACCT310312

3.7

(3)

ACC201

3.5

(8)
+15 more courses
Difficulty by Course

ACCT101

5.0

ACCT441

5.0

ACCT222

5.0

ACCT221

5.0

ACCT

5.0

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