"More people have dropped ACC350 than I had anticipated. I know several additional students are thinking about dropping the class before the unrestricted deadline. Given the unexpected situation I think it is reasonable to raise the curve for the class from 77% to 80%. I will look at the grades after the third exam and curve up to 80%. Right now the class average is ~ 76%. So, at this point I would apply a 4% curve in estimating the grades. "