Financial accounting concepts

This course provides a framework for financial accounting concepts and practices used by internal and external users in businesses. Topics presented include the accounting cycle, financial reporting, financial statements analysis, ratio calculation and interpretation, and management decision making based on financial results.INSTRUCTIONAL MATERIALS Required Resources Weygandt, J. J. , Kimmel, P. D. , & Kieso, D. E. (2012). Financial accounting. (8th ed. ). Hoboken, NJ: John Wiley & Sons. WileyPLUS will be used in this course and is integrated with the online course shell. Students are emailed a registration code for this product when they purchase new course materials from MBS Direct Bookstore, located at http://bookstore. mbsdirect. net/strayer. htm. ) Supplemental Resources Adler, J. (2012). When do we hold the accountants accountable?Strategic Finance, 93(12), 48-51. Kelso, K. (2011). Building blocks of a successful financial close process. Journal of Accountancy, 212(6), 18-21. Lamoreaux, M. (2012). A new system for recognizing revenue. Journal of Accountancy, 213(1), 30-35. COURSE LEARNING OUTCOMES 1. Examine accounting principles and concepts used in businesses. 2. Prepare and record financial transactions in the accounting cycle according to Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) accounting methodology. 3.Prepare and analyze financial statements including the balance sheet, income statement, and statement of cash flow according to GAAP and IFRS. 4. Examine inventory costing and valuation according to GAAP and IFRS. 5. Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. 6. Analyze how IFRS accounting methods are applied to asset valuation and liabilities. 7. Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. . Determine how to value investments and how to report them based on that valuation. 9. Calculate financial ratios, interpret results, and draw conclusions. 10. Use technology and information resources to research issues in financial accounting. 11. Write clearly and concisely about financial accounting using proper writing mechanics. WEEKLY COURSE SCHEDULE The standard requirement for a 4. 5 credit hour course is for students to spend 13. 5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode. Week |Preparation, Activities, and Evaluation |Points | |1 |Preparation | | |Jan 8th |Reading(s) | | | |Chapter 1: Accounting in Action | | | |e-Activity | | | |Use the Internet to research companies who have been publicly exposed due to an illegality or impropriety in | | | |accounting methods. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Homework | | | |Exercises 1-4, 1-7, and 1-11, located in WileyPLUS | | | |Problem P1-2A, located in WileyPLUS |30 | | | |15 | |2 |Preparation | | |Jan 15th |Reading(s) | | | |Chapter 2: The Recording Process | | | |Chapter 3: Adjusting the Accounts | | | |e-Activity | | | |Go to http://www. soxlaw. com/ and review the information contained in the Sarbanes-Oxley Act. Be prepared to | | | |discuss. | | | |Use the Internet or the Strayer Library to research companies who have potential (1) pollution problems, (2) | | | |environmental-disposal problems, or (3) demolition issues (specifically big-box stores). Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapter 1 |20 | | |Homework | | | |Exercises 2-6, 2-9, 2-11, 3-6, 3-7, and 3-11, located in WileyPLUS |49. | | |Problems P2-2A and P3-2A, located in WileyPLUS | | | | |60 | | | |30 | |3 |Preparation | | |Jan 22nd |Reading(s) | | | |Chapter 4: Completing the Accounting Cycle | | | |e-Activity | | | |Go to the Securities and Exchange Commission Website, located at | | | |http://searchwww. sec. gov/EDGARFSClient/jsp/EDGAR_MainAccess. jsp? search_text=*&sort=Date&formType=Form10K&isAdv=tr| | | |ue&stemming=true&numResults=100&numResults=100. Analyze the section showing typical stock information and | | | |financial positions of companies. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 2 and 3 |20 | | |Homework | | | |Exercises 4-5, 4-8, and 4-13, located in WileyPLUS |51 | | |Problems P4-4A, located in WileyPLUS | | | |Assignment 1: Review of Accounting Ethics |30 | | | |15 | | | |200 | |4 |Preparation | | |Jan 29th |Reading(s) | | | |Chapter 5: Accounting for Merchandising Operations | | | |Chapter 6: Inventories | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 4 |49. 5 | | |Homework | | | |Exercises 5-4, 5-7, 5-13, 6-1, 6-10, and 6-14, located in WileyPLUS |60 | | |Problems P5-2A, P6-3A. ocated in WileyPLUS |30 | |5 |Preparation | | |Feb 5th |Reading(s) | | | |Chapter 7: Fraud, Internal Control, and Cash | | | |Chapter 8: Accounting for Receivables | | | |e-Activity | | | |Use the Internet or the Strayer Library to research companies who have experienced misappropriation of assets or | | | |loss of customer information within the last five (5) years. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapters 5 and 6 | | | |Homework |51 | | |Exercises 7-5, 7-7, 7-14, 8-3, 8-5, and 8-14, located in WileyPLUS | | | |Problems P7-3A and P8-7A, located in WileyPLUS |60 | | | |30 | |6 |Preparation | | |Feb 12th |Reading(s) | | | |Chapter 9: Plant Assets, Natural Resources, and Intangible Assets | | | |Chapter 10: Liabilities | | | |e-Activities | | | |Use the Internet or the Strayer Library to research current articles related to personal information privacy | | | |violations including customer database hacking and related privacy breaches. Be prepared to discuss. | | | |Use the Internet or the Strayer Library to research the debt covenants that the lending industries typically | | | |impose on borrowers. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 7 and 8 |20 | | |Homework | | | |Exercises 9-9, 9-11, 9-12, 10-9, 10-12, and 10-15, located in WileyPLUS |51 | | |Problems P9-3A and P10-1A, located in WileyPLUS | | | |Assignment 2: You are an Entrepreneur! 60 | | | | | | | |30 | | | |280 | |7 |Preparation | | |Feb 19th |Reading(s) | | | |Chapter 11: Corporations: Organizations, Stock Transactions, Dividends, and Retained Earnings | | | |e-Activity | | | |Use the Internet or the Strayer Library to research current articles within the previous12 months to identify a | | | |company that recently participated in a merger or acquisition. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 9 and 10 |20 | | |Homework | | | |Exercises 11-7, 11-13, and 11-17, located in WileyPLUS |51 | | |Problem 11-3A, located in WileyPLUS | | | | |30 | | | |15 | |8 |Preparation | | |Feb 26th |Reading(s) | | | |Chapter 12: Investments | | | |e-Activity | | | |Use the Internet or the Strayer Library to identify a business recently acquired or financed by a venture | | | |capitalist. Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 11 | | | |Homework |49. | | |Exercises 12-7, 12-8, and 12-12, located in WileyPLUS | | | |Problem P-12-2A, located in WileyPLUS |30 | | | |15 | |9 |Preparation | | |Mar 5th |Reading(s) | | | |Chapter 13: Statement of Cash Flows | | | |e-Activity | | | |Use the Internet or the Strayer Library to research the difference in the cash flow reporting requirements | | | |between U. S. GAAP and IFRS.Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 12 | | | |Homework |49. | | |Exercises 13-3, 13-4, and 13-6, located in WileyPLUS | | | |Problem 13-3A, located in WileyPLUS |30 | | | |15 | |10A |Preparation | | |Mar 12th |Reading(s) | | | |Chapter 14: Financial Statement Analysis | | | |e-Activity | | |Go to the CFO Website and read the article titled “Good Financial Analysts Are Made Not Born,” dated June 20, | | | |2012 located at | | | |http://www3. cfo. com/article/2012/6/training_fpa-raiswell-financial-planning-analysis-corporate-executive-board. | | | |Be prepared to discuss. | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 13 |49. | | |Homework | | | |Exercises 14-3, 14-4, and 14-13, located in WileyPLUS |30 | | |Problem 14-6A, located in WileyPLUS |15 | | |Assignment 3: You Are an Investment Analyst |320 | |10B |Preparation | | |Mar 12th |Reading(s): None | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 14 |49. 5 | GRADING SCALE – GRADUATE |Assignment |Total Points |% of | | | |Grade | |Quizzes (open book with a 1-hour time limit per quiz) | | | |(10 quizzes) |501 |23. 9% | |Homework: 10 assignments, located in WileyPLUS | | | |(42 exercises worth 10 points each and 14 exercises worth 15 points each) |630 |29. 29% | |Assignment 1: Review of Accounting Ethics |200 |9. 30% | |Assignment 2: You Are an Entrepreneur! |280 |13. 00% | |Assignment 3: You Are an Investment Analyst |320 |14. 88% | |Participation (22 discussions worth 10 points apiece) |220 |10. 3% | |Total |2,151 |100% | |Points |Percentage |Grade | |1,935. 90 – 2,151. 00 | 90% – 100% |A | |1,720. 80 – 1,935. 89 |80% – 89% |B | |1,505. 70 – 1,720. 79 |70% – 79% |C | |Below 1,505. 70 |Below 70% |F | Assignment 1: Review of Accounting Ethics Due Week 3 and worth 200 pointsMany organizations have been in the news over the past few years due to accounting ethical breaches that have affected their customers, employees, or the general public. Search the Internet or the Strayer Library to locate a story in the news that depicts an accounting ethical breach. You may select from any type of organization about which you have information or a curiosity. Write a four to five (4-5) page paper in which you: 1. Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer. 2.Based on your research, describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. 3. Determine how the organizational ethical issue was detected and how management failed to create an ethical environment. 4. Analyze the accounts impacted and / or accounting guidelines violated and the resulting impact to the business operation. 5. As a CFO, recommend which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. 6. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. • Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: • Examine accounting principles and concepts used in businesses. • Prepare and record financial transactions in the accounting cycle according to GAAP and IFRS accounting methodology. • Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 200 |Assignment 1: Review of Accounting Ethics | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Given the corporate ethical |Did not submit or |Partially assessed whether|Satisfactorily assessed |Thoroughly assessed | |breaches in recent times, assess |incompletely assessed |or not you believe that |whether or not you believe|whether or not you believe| |whether or not you believe that |whether or not you believe|the current business and |that the current business |that the current business | |the current business and |that the current business |regulatory environment is |and regulatory environment|and regulatory environment| |regulatory environment is more |and regulatory environment|more conducive to ethical |is more conducive to |is more conducive to | |conducive to ethical behavior. |is more conducive to |behavior. Partially |ethical behavior. |ethical behavior. | |Provide support for your answer. |ethical behavior. Did not|provided support for your |Satisfactorily provided |Thoroughly provided | | |submit or incompletely |answer. |support for your answer. |support for your answer. | |Weight: 20% |provided support for your | | | | | |answer. | | | | |2.Based on your research, |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |describe the organization, the |incompletely described the|organization, the |the organization, the |organization, the | |accounting ethical breach, and |organization, the |accounting ethical breach,|accounting ethical breach,|accounting ethical breach,| |the impact to the organization |accounting ethical breach,|and the impact to the |and the impact to the |and the impact to the | |related to ethical breach. |and the impact to the |organization related to |organization related to |organization related to | |Weight: 15% |organization related to |ethical breach. |ethical breach. |ethical breach. | | |ethical breach. | | | | |3.Determine how the |Did not submit or |Partially determined how |Satisfactorily determined |Thoroughly determined how | |organizational ethical issue was |incompletely determined |the organizational ethical|how the organizational |the organizational ethical| |detected and how management |how the organizational |issue was detected and how|ethical issue was detected|issue was detected and how| |failed to create an ethical |ethical issue was detected|management failed to |and how management failed |management failed to | |environment. |and how management failed |create an ethical |to create an ethical |create an ethical | |Weight: 15% |to create an ethical |environment. |environment. |environment. | | |environment. | | | | |4.Analyze the accounts impacted |Did not submit or |Partially analyzed the |Satisfactorily analyzed |Thoroughly analyzed the | |and / or accounting guidelines |incompletely analyzed the |accounts impacted and / or|the accounts impacted and |accounts impacted and / or| |violated and the resulting impact|accounts impacted and / or|accounting guidelines |/ or accounting guidelines|accounting guidelines | |to the business operation. |accounting guidelines |violated and the resulting|violated and the resulting|violated and the resulting| |Weight: 20% |violated and the resulting|impact to the business |impact to the business |impact to the business | | |impact to the business |operation. |operation. |operation. | | |operation. | | | | |5.As a CFO, recommend which |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |measures could have been taken to|incompletely recommended |which measures could have |which measures could have |which measures could have | |prevent this ethical breach and |which measures could have |been taken to prevent this|been taken to prevent this|been taken to prevent this| |how each measure should be |been taken to prevent this|ethical breach and how |ethical breach and how |ethical breach and how | |implemented in the future. |ethical breach and how |each measure should be |each measure should be |each measure should be | |Weight: 15% |each measure should be |implemented in the future. |implemented in the future. |implemented in the future. | |implemented in the future. | | | | |6. 4 references |No references provided |Does not meet the required|Meets number of required |Exceeds number of required| |Weight 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. |high quality choices. | | | |quality choices. | | | |7.Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 2: You Are an Entrepreneur! Due Week 6 and worth 280 points Student life does not generally afford a great deal of free time to pursue your personal interests; however, at one point, you may have considered turning a personal interest or hobby into an official enterprise.Today, you have finally decided to turn that hobby into a business but have realized that you need start-up capital from a lender or investor. To obtain funding, you need to convince a lender / investor that your business is more than a hobby. You need to demonstrate that you have a firm grasp of your business, the accounting practices that impact your business, the controls needed to safeguard assets, and which accounting system will produce accurate and relevant financial information. Write a six to eight (6-8) page business plan in which you: 1. Describe the type of business you have created including: a. The product or service, and general staffing plan.Provide a rationale for your plan. b. The form of your business and the benefits it offers your particular business, c. A chart of accounts specific to your business, including a rationale as to the selection of each account. (Note: The chart of accounts is a blueprint of your business for the lender/investor. It should report the expected resources that you will consume in your business (assets), the sources of those resources (liabilities and equity), the sources of revenue, and expenditures that you expect to incur to earn those revenues. You may build a detailed chart that includes business units, divisions, product lines, etc. ) 2.Based on the form of your business, analyze whether or not you will be required to use Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS) accounting methods and how the IFRS / GAAP convergence will impact your business. Suggest how you will incorporate any changes into your books and records. (Note: You need to demonstrate to the lender/investor that you have recognized possible changes to GAAP that may impact the accounting and reporting of your accounting events. ) 3. Prepare a pro forma balance sheet and income statement providing the assumptions made and support the valuations assigned. 4.Considering the value of assets (assigned per your balance sheet) used within your business, recommend two (2) specific internal controls that you will implement to protect your company’s assets and resources, justifying how each will provide assurances to management. (NOTE: Safeguarding assets and protecting personal data are paramount to ensuring the viability of a business. Demonstrate to the lender/investor that your assets will be safeguarded and customer information (if applicable) will be protected. ) 5. Based on the internal control recommendations that you made, suggest how you will implement each within your business environment, indicating how challenges or resistances will be overcome. 6.Evaluate the impact of the regulatory environment, including the Sarbanes-Oxley Act and other regulatory requirements, on your business venture, giving considering to how you intend to comply with the requirements and the general impact to decision making within your business. 7. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: • Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. • Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date.The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: • Examine accounting principles and concepts used in businesses. • Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. • Use technology and information resources to research issues in financial accounting. • Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. Points: 280 |Assignment 2: You Are an Entrepreneur! | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1. Describe the type of business |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |you have created including: |incompletely described the|type of business you have |the type of business you |type of business you have | |a.The product or service, and |type of business you have |including: |have including: |including: | |general staffing plan. Provide a |including: |a. The product or service,|a. The product or service,|a. The product or service,| |rationale for your plan. |a. The product or service,|and general staffing plan. |and general staffing plan. |and general staffing plan. | |b. The form of your business and |and general staffing plan. |Partially provided a |Satisfactorily provided a |Thoroughly provided a | |the benefits it offers your |Did not submit or |rationale for your plan. |rationale for your plan. |rationale for your plan. | |particular business. incompletely provided a |b. The form of your |b. The form of your |b. The form of your | |c. A chart of accounts specific |rationale for your plan. |business and the benefits |business and the benefits |business and the benefits | |to your business including a |b. The form of your |it offers your particular |it offers your particular |it offers your particular | |rationale as to the selection of |business and the benefits |business. |business. |business. | |each account. |it offers your particular |c. A chart of accounts |c. A chart of accounts |c. A chart of accounts | |Weight: 15% |business. specific to your business |specific to your business |specific to your business | | |c. A chart of accounts |including a rationale as |including a rationale as |including a rationale as | | |specific to your business |to the selection of each |to the selection of each |to the selection of each | | |including a rationale as |account. |account. |account. | | |to the selection of each | | | | | |account. | | | | |2.Based on the form of your |Did not submit or |Partially analyzed whether|Satisfactorily analyzed |Thoroughly analyzed | |business, analyze whether or not |incompletely analyzed |or not you will be |whether or not you will be|whether or not you will be| |you will be required to use |whether or not you will be|required to use Generally |required to use Generally |required to use Generally | |Generally Accepted Accounting |required to use Generally |Accepted Accounting |Accepted Accounting |Accepted Accounting | |Principles (GAAP) or |Accepted Accounting |Principles (GAAP) or |Principles (GAAP) or |Principles (GAAP) or | |International Financial Reporting|Principles (GAAP) or |International Financial |International Financial |International Financial | |Standards (IFRS) accounting |International Financial |Reporting Standards (IFRS)|Reporting Standards (IFRS)|Reporting Standards (IFRS)| |methods and how the IFRS / GAAP |Reporting Standards (IFRS)|accounting methods and how|accounting methods and how|accounting methods and how| |convergence will impact your |accounting methods and how|the IFRS / GAAP |the IFRS / GAAP |the IFRS / GAAP | |business. Suggest how you will |the IFRS / GAAP |convergence will impact |convergence will impact |convergence will impact | |incorporate any changes into your|convergence will impact |your business. Partially |your business. |your business. Thoroughly | |books and records. |your business.Did not |suggested how you will |Satisfactorily suggested |suggested how you will | |Weight: 15% |suggest or incompletely |incorporate any changes |h ow you will incorporate |incorporate any changes | | |suggested how you will |into your books and |any changes into your |into your books and | | |incorporate any changes |records. |books and records. |records. | | |into your books and | | | | | |records. | | | | |3.Prepare a pro forma balance |Did not submit or |Partially prepared a pro |Satisfactorily prepared a |Thoroughly prepared a pro | |sheet and income statement |incompletely prepared a |forma balance sheet and |pro forma balance sheet |forma balance sheet and | |providing the assumptions made |pro forma balance sheet |income statement providing|and income statement |income statement providing| |and support the valuations |and income statement |the assumptions made and |providing the assumptions |the assumptions made and | |assigned. |providing the assumptions |partially supported the |made and satisfactorily |thoroughly supported the | |Weight: 15% |made and did not submit or|valuations assigned. |supported the valuations |valuations assigned. | | |incompletely supported | |assigned. | | | |the valuations assigned. | | | | |4.Considering the value of |Did not submit or |Partially recommended two |Satisfactorily recommended|Thoroughly recommended two| |assets (assigned per your balance|incompletely recommended |(2) specific internal |two (2) specific internal |(2) specific internal | |sheet) used within your business,|two (2) specific internal |controls that you will |controls that you will |controls that you will | |recommend two (2) specific |controls that you will |implement to protect your |implement to protect your |implement to protect your | |internal controls that you will |implement to protect your |company’s assets and |company’s assets and |company’s assets and | |implement to protect your |company’s assets and |resources, justifying how |resources, justifying how |resources, justifying how | |company’s assets and resources, |resources, justifying how |each will provide |each will provide |each will provide | |justifying how each will provide |each will provide |assurances to management. |assurances to management. |assurances to management. | |assurances to management. |assurances to management. | | | | |Weight: 15% | | | | | |5.Based on the internal control |Did not submit or |Partially suggested how |Satisfactorily suggested |Thoroughly suggested how | |recommendations that you made, |incompletely suggested how|you will implement each |how you will implement |you will implement each | |suggest how you will implement |you will implement each |within your business |each within your business |within your business | |each within your business |within your business |environment, indicating |environment, indicating |environment, indicating | |environment, indicating how |environment, indicating |how challenges or |how challenges or |how challenges or | |challenges or resistances will be|how challenges or |resistances will be |resistances will be |resistances will be | |overcome. |resistances will be |overcome. |overcome. |overcome. | |Weight: 15% |overcome. | | | | |6.Evaluate the impact of the |Did not submit or |Partially evaluated the |Satisfactorily evaluated |Thoroughly evaluated the | |regulatory environment, including|incompletely evaluated the|impact of the regulatory |the impact of the |impact of the regulatory | |the Sarbanes-Oxley Act and other |impact of the regulatory |environment, including the|regulatory environment, |environment, including the| |regulatory requirements, on your |environment, including the|Sarbanes-Oxley Act and |including the |Sarbanes-Oxley Act and | |business venture giving |Sarbanes-Oxley Act and |other regulatory |Sarbanes-Oxley Act and |other regulatory | |considering to how you intend to |other regulatory |requirements, on your |other regulatory |requirements, on your | |comply with the requirements and |requirements, on your |business venture giving |requirements, on your |business venture giving | |the general impact to decision |business venture giving |considering to how you |business venture giving |considering to how you | |making within your business. |considering to how you |intend to comply with the considering to how you |intend to comply with the | |Weight: 10% |intend to comply with the |requirements and the |intend to comply with the |requirements and the | | |requirements and the |general impact to decision|requirements and the |general impact to decision| | |general impact to decision|making within your |general impact to decision|making within your | | |making within your |business. |making within your |business. | | |business. | |business. | | |7. 4 references |No references provided |Does not meet the required|Meets number of required |Exceeds number of required| |Weight: 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. high quality choices. | | | |quality choices. | | | |8. Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 3: You Are an Investment Analyst Due Week 10 and worth 320 pointsAs the representative from your accounting firm or practice, you are in charge of stock market analysis that will be presented to clients as part of professional consultation process. One of your high-profile clients is trying to determine the possible investment potential between two companies. However, before you can recommend investments to clients, you need to familiarize yourself with the background of the companies, analyze stock trends, research current events, and analyze financial statements. Select one (1) pair of these companies and conduct your analysis. • Pepsi versus Coca Cola, or • Amazon versus eBay Write an eight to ten (8-10) page paper in which you: 1. Analyze each company’s history, product / services, major customers, major suppliers, and leadership and provide a synopsis of each company. 2.Based on the stock price for the timeline listed below, present a graph that illustrates the stock price of each company. Indicate conclusions that can be drawn based on the trend: a. The day of its initial public offering b. January 1, 2012 c. January 1, 2011 d. January 1, 2010 3. Research and summarize at least two (2) news events (this may include mergers, acquisitions, or political issues) that occurred from 2010 to the present day and the potential impact on the stock price of each company. Indicate how this influences your investment decision related to the company. 4. Provide an overall financial analysis for each company that highlights the key characteristics for investment and how this may impact an investor’s decision. 5.Based on your review of the financial data for each company, indicate the accuracy and reliability of the data for making investment decision. Provide support for your conclusion. 6. Recommend which company you consider as the better investment for your client and how you will present your recommendation. Support your recommendation with data from your analysis. 7. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: • Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format.Check with your professor for any additional instructions. • Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: • Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. • Determine how to value investments and how to report them based on that valuation. • Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 320 |Assignment 3: You Are an Investment Analyst | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Analyze each company’s |Did not submit or |Partially analyzed each |Satisfactorily analyzed |Thoroughly analyzed each | |history, product / services, |incompletely analyzed each|company’s history, product|each company’s history, |company’s history, product| |major customers, major suppliers,|company’s history, product|/ services, major |product / services, major |/ services, major | |and leadership and provide a |/ services, major |customers, major |customers, major |customers, major | |synopsis of each company. |customers, major |suppliers, and leadership |suppliers, and leadership |suppliers, and leadership | |Weight: 15% |suppliers, and leadership |and partially provided a |and satisfactorily |and thoroughly provided a | | |and did not submit or |synopsis of each company. |provided a synopsis of |synopsis of each company. | | |incompletely provided a | |each company. | | | |synopsis of each company. | | | | |2.Present a graph that |Did not submit or |Partially presented a |Satisfactorily presented a|Thoroughly presented a | |illustrates the stock price of |incompletely presented a |graph that illustrates the|graph that illustrates the|graph that illustrates the| |each company, using each of the |graph that illustrates the|stock price of each |stock price of each |stock price of each | |four (4) timelines. Indicate |stock price of each |company, using each of the|company, using each of the|company, using each of the| |conclusions that can be drawn |company, using each of the|four (4) timelines; |four (4) timelines; |four (4) timelines; | |based on the trend. four (4) timelines; did |partially indicated |satisfactorily indicated |thoroughly indicated | |Weight: 15% |not submit or incompletely|conclusions that can be |conclusions that can be |conclusions that can be | | |indicated conclusions that|drawn based on the trend. |drawn based on the trend. |drawn based on the trend. | | |can be drawn based on the | | | | | |trend. | | | | |3.Research and summarize at |Did not submit or |Partially researched and |Satisfactorily researched |Thoroughly researched and | |least two (2) news events that |incompletely researched |summarized at least two |and summarized at least |summarized at least two | |occurred from 2010 to the present|and summarized at least |(2) news events that |two (2) news events that |(2) news events that | |day and the potential impact on |two (2) news events that |occurred from 2010 to the |occurred from 2010 to the |occurred from 2010 to the | |the stock price of each company. |occurred from 2010 to the |present day and the |present day and the |present day and the | |Indicate how this influences your|present day and the |potential impact on the |potential impact on the |potential impact on the | |investment decision related to |potential impact on the |stock price of each |stock price of each |stock price of each | |the company. |stock price of each |company. Partially |company. Satisfactorily |company.Thoroughly | |Weight: 15% |company. Did not indicate |indicated how this |indicated how this |indicated how this | | |or incompletely indicated |influences your investment|influences your investment|influences your investment| | |how this influences your |decision related to the |decision related to the |decision related to the | | |investment decision |company. |company. |company. | | |related to the company. | | | | |4.Provide an overall financial |Did not submit or |Partially provided an |Satisfactorily provided an|Thoroughly provided an | |analysis for each company that |incompletely provided an |overall financial analysis|overall financial analysis|overall financial analysis| |highlights the key |overall financial analysis|for each company that |for each company that |for each company that | |characteristics for investment |for each company that |highlights the key |highlights the key |highlights the key | |and how this may impact an |highlights the key |characteristics for |characteristics for |characteristics for | |investor’s decision. |characteristics for |investment and how this |investment and how this |investment and how this | |Weight: 10% |investment and how this |may impact an investor’s |may impact an investor’s |may impact an investor’s | | |may impact an investor’s |decision. |decision. |decision. | | |decision. | | | |5. Based on your review of the |Did not submit or |Partially indicated the |Satisfactorily indicated |Thoroughly indicated the | |financial data for each company, |incompletely indicated the|accuracy and reliability |the accuracy and |accuracy and reliability | |indicate the accuracy and |accuracy and reliability |of the data for making |reliability of the data |of the data for making | |reliability of the data for |of the data for making |investment decision. |for making investment |investment decision. | |making investment decision. investment decision. Did |Partially provided support|decision. Satisfactorily |Thoroughly provided | |Provide support for your |not provide or |for your conclusion. |provided support for your |support for your | |conclusion. Weight: 10% |incompletely provided | |conclusion |conclusion | | |support for your | | | | | |conclusion. | | | | |6.Recommend which company you |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |consider as the better investment|incompletely recommended |which company you consider|which company you consider|which company you consider| |for your client and how you will |which company you consider|as the better investment |as the better investment |as the better investment | |present your recommendation. |as the better investment |for your client and how |for your client and how |for your client and how | |Support your recommendation with |for your client and how |you will present your |you will present your |you will present your | |data from your analysis. |you will present your |recommendation. Partially|recommendation. |recommendation. | |Weight: 20% |recommendation.Did not |supported your |Satisfactorily supported |Thoroughly supported your | | |submit or incompletely |recommendation with data |your recommendation with |recommendation with data | | |supported your |from your analysis. |data from your analysis. |from your analysis. | | |recommendation with data | | | | | |from your analysis. | | | | |7. 4 references |No references

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