26 May Question AC550 Cour
Question
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Course Project: Notes to the Financial Statements
Course Project: Notes to the Financial Statements
Objective
The objective of this project is to give students an opportunity to learn how to develop notes to the financial statements. This will include determining which items need to be included in the notes, which items need to have additional information provided in the notes, how the notes should be written, and the use of proper grammar in writing the notes. The students will also learn how to write professional and business information in a comfortable, easy manner in which readers can understand the meaning behind what is written
Description
Please do not emulate your project after a nonprofit organization and only use for-profit organizations to guide your research. You will hand in the project at the end of Week 7
Note 1: Significant Accounting Polices (consisting of at least 10 items)
Notes 2-11+: Consisting of at least the items below.
Inventory
Property, Plant, & Equipment
Contingencies and Liabilities
Changes in Accounting Principles or Estimates
Post Balance Sheet Events
Mergers and Acquisitions
Lease Obligations
EPS
Long-Term Debt
Employee Pension Obligations (or other retirement plans (e.g., 401k, 403b, etc.)
If you have any questions, please feel free to contact your instructor.
Guidelines
- The notes will include a “Summary of Significant Accounting Principles” as Note 1 (see “Description” section).
- The notes will then include detailed information regarding at least 10 different items that are usually contained in the
notes to the financial statements as Notes 2 thru 11+ (see “Description” section).
- The student will gain experience in writing business topics and the need to have detailed information provided in the
notes to the financial statements.
Project Requirements
For this project, you are expected to meet the following requirements.
? Written communication: Written communication should be free of errors that detract from the overall message. Use a
professional writing style, where you use proper grammar and generally avoid use of first person.
? Structure: Refer to “Description” section above for the course project structure.
? APA formatting: Resources and citations should be formatted according to APA (6th Edition) style and formatting. All work should adhere to APA formatting and style guidelines, including use of such formatting as block quotes, italics, and hanging indents where these are appropriate. See the Purdue Online Writing Lab
(http://owl.english.purdue.edu/owl/resource/560/01/) for details on APA style and formatting.
Length of paper: Because a key characteristic of professional writing is efficiency—that is, striving to be succinct in
presenting as much information, as clearly as possible, with the fewest number of words—the written course project should be 4-8 typed pages
(AC550 Course Project)
The course project builds on the financial information from the project you prepared in AC550, Intermediate Accounting I. You may use the financial information from the prior project to help identify those “Significant Accounting Policies” (at least 10 items for Note 1) that would help investors understand the make-up of your financial statements. Additionally, you also need to include similar detail for Notes 2 thru 11+ (see “Description” section above). Outside of Note 1, these ten account-types for Notes 2 thru 11+ represent the minimum you need to include in this project. There is no need to submit your prior course project with this assignment, however, if you believe the prior project will help me understand your explanations and descriptions, then feel free to provide your prior project in your final submission.
If any of these required items under “Description” above do not relate to your prior project, continue to create a fictitious company and make sure you determine which policies and account-types you feel are important to understanding the typical financial statement by providing thorough explanations. Additionally, if you feel the need to create financial statements, please keep it simple and round numbers for illustration purposes only. Remember, no part of the final grade for this project will be allocated to the financial statements (please see grading rubric below).
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