ACC 423 Complete Class (Week 1 to Week 5)

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All Discussions, Weekly Summaries, Individual Assignments & Team Assignments
Week 1: Owners’ Equity Paper
Prepare a 700- to 1,050-word response to the following questions:
  • Why is it important to keep paid-in capital separate from earned capital?
  • As an investor, is paid-in capital or earned capital more important? Explain why.
  • As an investor, are basic or diluted earnings per share more important? Explain why.
Format your paper consistent with APA guidelines.
Week 2:Assignments From the Text
Resource: Intermediate Accounting
Prepare written responses to the following assignments from the text:
Ch. 15: Excercises E15-13 & E15-18
Ch. 16: Exercise E16-20
Week 3:Assignments From the Text
Resource: Intermediate Accounting
Prepare in Excel written responses to the following assignments from the text.  Save file as your first and last name-Week X (i.e., Selina Stewart-Week 1):
Assignment Section: This is where you will submit all formal assignments. Navigate to the Assignments link on eCampus. Locate the link to submit your assignment as an attachment.
Ch. 17: Questions 1 & 26 and Exercise E17-1, E17-7, & E17-12
Week 4:Assignments From the Text
Resource: Intermediate Accounting
Prepare written responses to the following assignments from the text:
Ch. 19: Exercises E19-3, E19-6, E19-7, & E19-9
Week 5:Assignments From the Text
Resource: Intermediate Accounting
Prepare written responses to the following assignments from the text:
Ch. 20: Question 2 & 10 and Exercise E20-7
Ch. 22: Exercise E22-19
PLUS
Problem Presentation P19-7
All DQs
All Weekly Summaries
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ACC 460 Complete Class

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WEEK 1
Individual Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) Analysis Paper
Prepare a 350- to 700-word paper comparing and contrasting GASB and FASB accounting.
Explain the objectives of the two standards boards and how they are similar and different.
Describe how the modified accrual basis of accounting differs from full accrual accounting.
Format your paper consistent with APA guidelines.
Week 1 – Discussion Questions
DQ 1 Log into http://www.charitynavigator.org/. Choose a good charity and a bad charity and explain why you feel they should labeled good or bad.
DQ 2 What is fund accounting? How does it compare to proprietary accounting? Why is fund accounting necessary? What are the major fund types?
DQ 3 What are some examples of government and not-for-profit organizations? How do businesses measure success? How do government organizations measure success?
DQ 4 What is the purpose of CAFR? What are the components of CAFR? Why is the Federal Government not subject to GASB 34? How do government-wide financial statements add information not available in fund financial statements?
WEEK 2
Individual Ch. 1, 2, & 3 Textbook Exercises
Resources: Ch. 1, 2, & 3 of Government and Not-for-Profit Accounting
Prepare written answers to the following assignments from Government and Not-for-Profit Accounting:
  • Ch. 1: Exercise 1-1, Questions 1, 3, 4, 5, 7, & 8
  • Ch. 2: Question for Review and Discussion 12. In addition to answering question 12, provide a response in 150-350 words differentiating between a budget and a Comprehensive Annual Financial Report (CAFR).
Ch. 3: Exercise 3-2, Questions 1, 2, 3, 6, 8, & 9
Learning Team CAFR Budget Analysis
Resources: Each team member’s CAFR list from Week One
Select one team member’s CAFR to be the basis for this and subsequent Learning Team assignments, using the CAFRs chosen for the CAFR list activity in Week One.
Locate and review a copy of the budget accompanying your selected CAFR.
Prepare a 700- to 1,050-word overview of the government that filed your selected CAFR.
Include the following information in your overview:
  • Population
  • Governmental structure
  • Size of budget and its interrelationship with the CAFR
  • Major industries located in the entity
  • Other pertinent demographic information
Format your paper consistent with APA guidelines.
Week 2 – Discussion Questions
DQ 1 What is meant by an in-substance defeasance, and how can a government use it to lower its interest costs? How must it recognize a gain or loss on defeasance if it accounts for the debt in a proprietary fund?How do the GASB standards pertaining to in-substance defeasances differ from those of the FASB?
DQ 2 What is an encumbrance? How does an encumbrance affect expenses and expenditures? What is the impact of encumbrance accounting on a governmental budget? Explain.
DQ3 What are the basic principles of fund accounting?  When do governmental entities recognize revenue? Why is timing important in recognizing revenue?
DQ4 What is the purpose of the capital projects fund? What is the purpose of the debt service fund?  What is inter-period equity? How does inter-period equity affect capital project and debt services funds?
Week 3
Individual Ch. 2, 4, 5, & 6 Textbook Exercises
Resources: Ch. 2, 4, 5, & 6 of Government and Not-for-Profit Accounting
Prepare written answers to the following assignments from Government and Not-for-Profit Accounting:
  • Ch. 2: Exercise 2-1, Questions 1 through 10
  • Ch. 4: Exercise 4-1, Questions 1 through 10, and Exercise 4-7, Question 1 & 2
  • Ch. 5: Questions for Review and Discussion 1 & 2
  • In your answers to the Ch. 5 questions, address how encumbrances affect the expenses and expenditures.
Ch. 6: Questions for Review and Discussion 1 & 6
Learning Team Ch. 4 & 6 Textbook Problems
Resources: Ch. 4 & 6 of Government and Not-for-Profit Accounting
Prepare written answers to the following problems from Government and Not-for-Profit Accounting:
  • Ch. 4: Problem 4-16 – The distinction between exchange and nonexchange revenues is not always obvious.
Ch. 6: Continuing Problems 1–4, found at the beginning of the Problems section at the end of the chapter. For this assignment, use the CAFR your team selected in Week Two.
Week 3 – Discussion Questions
DQ1 What is the revenue recognition criteria used in government entities? What are some examples of government sources of revenue? How are these sources accounted for?
DQ2 What is an interfund transfer? Why would government entity transfer money from one fund to another? How are interfund transfers reported on a financial report?
DQ 3 How can a government entity prepare government-wide statements using the fund statements? What is a governmental reporting entity?
DQ 4 You are the sole contributor to a philanthropic foundation. You must specify whether investment gains should be expendable or nonexpendable. Present key arguments in favor and against permitting the gains to be expendable.
Week 4
Individual Ch. 9 & 10 Textbook Exercises
Resources: Ch. 9 & 10 of Government and Not-for-Profit Accounting
Prepare written answers to the following assignments from Government and Not-for-Profit Accounting:
  • Ch. 9: Exercise 9-3, Part a
Ch. 10: Questions for Review and Discussion 1, 5, & 15
Learning Team Ch. 5 & 10 Textbook Problems
Resources: Ch. 5 & 10 of Government and Not-for-Profit Accounting
Prepare written answers to the following problems from Government and Not-for-Profit Accounting:
  • Ch. 5: Problem 5-11 – Nonexchange expenditures are the mirror image of nonexchange revenues.
Ch. 10: Problem 10-7, Parts 1, 2, & 3 – The basic financial statements of a pension plan provide only limited amounts of information as to its economic condition.
Week 4 – Discussion Questions
DQ 1
1.         What financial statements are required of not-for-profit organizations?
2.         How are they different or comparable to those provided by organizations that operate for profit?
3.         How does the retained earnings section of for-profit organizations differ from that of the net assets section of not-for-profits?
DQ 2
1.         What are the three classifications of net assets established by FASB Statement 117?
2.         How are these net assets affected by the existence or absence of donor-imposed restrictions?
3.         How are releases of these net assets accomplished?
DQ 3
1.            What constitutes a pledge or contribution?
2.         When does a not-for-profit organization recognize pledge revenue and contribution revenue?
3.         How do contributions differ from exchanges?
DQ 4
1.            In what significant way do not-for-profits account for investments differently from businesses?
2.         How are investments reflected in the statements of not-for-profits?
3.         What are the disclosure requirements for not-for-profits as related to investments?
Week 5
Individual Ch. 12 Textbook Exercises
Resources: Ch. 12 of Government and Not-for-Profit Accounting
Prepare written answers to the following assignment from Government and Not-for-Profit Accounting:
Ch. 12: Questions for Review and Discussion 1 & 2
Individual SFAS 116 and 117 Executive Summary
Resources: Statements of Financial Accounting Standards (SFAS) 116 and 117; sample Executive Summary
Write a one-page Executive Summary assessing the requirements of SFAS 116 and 117 and its effect on the financial statements.
Refer to the sample Executive Summary located on the student website under the Assessment section of Week Five for instructions on how to format your assignment.
Format your paper consistent with APA guidelines.
Individual Accountability in Reporting Memo
Write a one-page, double-spaced memo to a nonfinancial audience explaining how increasing scrutiny and demand for accountability by the public has influenced reporting for not-for-profit and governmental entities.
Cite all of your sources.
Learning Team Ch. 9 & 11 Textbook Problems
Resources: Ch. 9 & 11 of Government and Not-for-Profit Accounting
Prepare written answers to the following problems from Government and Not-for-Profit Accounting:
  • Ch. 9: Continuing Problems 1–6, found at the beginning of the Problems section at the end of the chapter. For this assignment, use the CAFR your team selected in Week Two.
Ch. 11: Continuing Problems 1–6, found at the beginning of the Problems section at the end of the chapter. For this assignment, use the CAFR your team selected in Week Two.
Week 5 – Discussion Questions
DQ 1 What is a performance audit? In what significant ways do performance audits differ from financial audits?
DQ 2 How do audits of governmental agencies differ from those of not-for-profit entities? How are these audits different from those of organizations that operate for profit?  Who are the stakeholders for the various audits?
DQ 3 What is the Single Audit Act? How has this act influenced auditing of governmental agencies? What types of reports and opinions do the auditors provide?
DQ 4 How has the Sarbanes-Oxley Bill influenced reporting by governmental agencies and not-for-profit organizations?Does the Public Company Accounting Oversight Board have authority to establish auditing standards for not-for-profits?What specific steps might governmental agencies or not-for-profits take to comply with the requirements of the Sarbanes-Oxley Bill?
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ACC 490 Auditing Complete Class

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Week 1:
Individual Assignment: Generally Accepted Auditing Standards Paper
Prepare a 700- to 1,050-word paper in which you explain the nature and functions of auditing.
Relate your explanation to the audit functions in your organization, or an organization with which you are familiar.
Address the following in your paper:
  • Describe the elements of the Generally Accepted Auditing Standards (GAAS).
  • Describe how these standards apply to financial, operational, and compliance audits.
  • Explain the effect that the Sarbanes-Oxley Act of 2002, and the Public Company Accounting Oversight Board (PCAOB), will have on audits of publicly traded companies.
  • Discuss the additional requirements that are placed on auditors from this act and the actions of the PCAOB.
Format your paper consistent with APA guidelines.
Week 2:
Individual Assignment: Ch. 1 Textbook Exercise
Resources: Ch. 1 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting
Prepare written answers to the following assignment from Modern Auditing: Assurance Services and the Integrity of Financial Reporting:
Ch. 1: Comprehensive Question 1-23 – Organizations Associated with the Public Accounting Profession
Learning Team Assignment: Auditing, Attestation, and Assurance Services Paper
Prepare a 1,050- to 1,400-word paper in which you compare and contrast auditing, attestation, and assurance services. In your paper, address the following:
  • An example of each type of service
  • Who might request such a service?
  • What standards apply to each service and who establishes those standards?
Format your paper consistent with APA guidelines.
Week 3:
Individual Assignment: Ch. 5, 6, & 7 Textbook Exercises
Resources: Ch. 5, 6, & 7 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting
Prepare written answers to the following assignments from Modern Auditing: Assurance Services and the Integrity of Financial Reporting.
  • Ch. 5: Comprehensive Questions 5-30 – Assertions
  • Ch. 6: Comprehensive Questions 6-22 – Audit Evidence
Ch. 7: Comprehensive Questions 7-22 – Understanding the Entity and its Environment
Learning Team Assignment: Ch. 6 & 7 Textbook Exercises
Resources: Ch. 6 & 7 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting
Prepare written answers to the following assignments from the text Modern Auditing: Assurance Services and the Integrity of Financial Reporting:
  • Ch. 6: Comprehensive Question 6-26 – Audit Programs and Assertions
Ch. 7: Case 7-25 – New Client Acceptance, Part b
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ACC 544 Complete Class (All Assignments & DQs)

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Week 1 – Recommendation Brief for an Internal Auditor
Week 2 – Justification for an Internal Control System
Week 3 – Internal Control Evaluation Checklist
Week 4 – Internal Controls for Inflows
Week 5 – Controls for Outflows
Week 6 – Reporting Options, Evaluation Criteria, and Information Technology Controls
All Discussions Questions
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ECO 365 Week 2 Individual Assignment Supply & Demand Simulation

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Summarize the Supply and Demand Simulation make sure to address the following:
a). What causes the changes in supply and demand in the simulation?
b). How do shifts in supply and demand affect your decision making?
c). List four key points from the reading assignments that were emphasized in the simulation
d). How can you apply what you learned about the concepts of supply and demand from the simulation to your workplace?
e). Determine how price elasticity of demand affects the decision making of the consumer and of the organization
f). Summarize our results of the assessment.
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ECO 365 Week 1 Individual Assignment Article Analysis Paper

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Using the resource Electronic Reserve Readings (ERR) for ECO365, the Course Web Links, University Library, Internet, and/or other sources of literature, locate an article concerning trends in consumption patterns.
Prepare a 1,050-1,400-word paper in which you:
  • Define Economics
  • Define Microeconomics
  • Define Law of Supply
  • Define Law of Demand
  • Identify the factors that lead to a change in supply and a change in demand
  • Analyze the basis for the trends in consumption patterns as discussed in the article. In your analysis, consider the utility derived from the products mentioned in the article, describe what has occurred to change the demand for, or the supply of, the good or service, and market prices of those products or services.  Or to say it differently, make sure to utilize the terms you just defined as tools by which you analyze the article.
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ECO 365 UOP Week 4 Individual Assignment Difference between Market Structures

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You will apply important microeconomics concepts toward the competitive strategies of an organization that operates in an industry of your choice. You will evaluate the differences between market structures and identify a group of competitive strategies consistent with the market structure that best aligns with the market in which the organization competes. You will assess how the market structure positively and negatively affects the firm and evaluate the efficacy of the structure’s competitive strategies.
Complete the University of Phoenix Material: Differentiating Between Market Structures Table located on the student website. Compare the various characteristics of the market structures by completing the table.
Write a 1,050 – 1,400-word paper
  • Select an industry. Identify an organization in that industry. Identify the market structure in which this organization competes. Clearly indicate why the market structure was decided upon, and how this market structure differentiates from the other alternatives.
  • Identify three or more competitive strategies of your choice that may be used by the organization to maximize its profits over the long run. Evaluate the efficacy of these strategies in the market structure you identified.
  • Make recommendations related to the strategies the organization might consider to maximize its profits.
  • Format your paper consistent with APA guidelines.
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ECO 550 (Strayer) Assignment 1 Demand Estimation (new 2014)

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Imagine that you work for the maker of a leading brand of low-calorie microwavable food that estimates the following demand equation for its product using data from 26 supermarkets around the country for the month of April.
For a refresher on independent and dependent variables, please go to Sophia’s Website and review the Independent and Dependent Variables tutorial, located at http://www.sophia.org/tutorials/independentand-dependent-variables–3.
Note: Your professor will provide you with the equation and data necessary for you to complete this assignment. You will find this information attached to Assignment 1 within the course shell.
Write a four to six (4-6) page paper in which you:
  1.  Compute the elasticities for each independent variable. Note: Write down all of your calculations.
  2.  Determine the implications for each of the computed elasticities for the business in terms of short term and long-term pricing strategies. Provide a rationale in which you cite your results.
  3. Recommend whether you believe that this firm should or should not cut its price to increase its market share. Provide support for your recommendation.
  4. Assume that all the factors affecting demand in this model remain the same, but that the price has changed. Further assume that the price changes are 100, 200, 300, 400, 500, 600 dollars.
a) Plot the demand curve for the firm.
b) Plot the corresponding supply curve on the same graph using the supply function Q = 5200 + 45P with the same prices.
c) Determine the equilibrium price and quantity.
d) Outline the significant factors that could cause changes in supply and demand for the product. Determine the primary manner in which both the short-term and the long-term changes in market conditions could impact the demand for, and the supply, of the product.
  1. Indicate the crucial factors that could cause rightward shifts and leftward shifts of the demand and supply curves.
  1. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia does not qualify as an academic resource.
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 how production and cost functions in the short run and long run affect the strategy of individual firms.
  • Apply the concepts of supply and demand to determine the impact of changes in market conditions in the short run and long run, and the economic impact on a company’s operations.
  • Use technology and information resources to research issues in managerial economics and globalization.
  • Write clearly and concisely about managerial economics and globalization using proper writing mechanics.
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ECO 550 (Strayer) Assignment 2 Operations Decision (NEW 2014)

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Using the regression results and the other computations from Assignment 1, determine the market structure in which the low-calorie food company operates.
Use the Internet to research two (2) of the leading competitors in the low-calorie microwavable food industry, and take note of their pricing strategies, profitability, and their relationships within the industry (worldwide).
Write a six to eight (6-8) page paper in which you:
  1.  Outline a plan that will assess the effectiveness of the market structure for the company’s operations.
  2.  Suppose the business operations have now changed from the market structure specified in the scenario. Determine two (2) likely factors that might have caused the change. Predict the primary manner in which this change would likely impact business operations in the new market environment.
  3.  Analyze the major short-run and long-run production and cost functions for the low-calorie microwaveable food company. Suggest substantive ways in which the low-calorie food company may use this information in order to make decisions in both the short-run and the long run.
  4. Determine the possible circumstances under which the company should discontinue operations. Suggest key actions that management should take in order to confront these circumstances. Provide a rationale for your response.
  5. Suggest one (1) pricing policy that will enable your low-calorie microwavable food company to maximize profits. Provide a rationale for your suggestion.
  1. Outline a plan, based on the information provided in the scenario, that the company could use in order to evaluate its financial performance. Consider all the key drivers of performance, such as company profit or loss for both the short term and long term, and the fundamental manner in which each factor influences managerial decisions.
  1. Recommend two (2) actions that the company could take in order to improve its profitability and deliver more value to its stakeholders. Outline, in brief, a plan to implement your recommendations.
  1. Use at least five (5) quality academic resources in this assignment. Note: Wikipedia does not qualify as an academic resource.
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.
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ECO 550 (Strayer) Assignment 3 Long-Term Investment Decisions (new 2014)

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Assume that the low-calorie microwavable food company from Assignments 1 and 2 wants to expand and has to make some long-term capital budgeting decisions.
Use the Internet and Strayer databases to research government policies and regulation.
Write a six to eight (6-8) page paper in which you:
  1.  Outline a plan that managers in the low-calorie microwaveable food company could follow when selecting pricing strategies for making their products as inelastic as possible. Provide a rationale for your response.
  2.  Examine the major effects that government policies have on production and employment. Predict the potential effects that government policies could have on your company.
  3.  Determine whether or not government regulation to ensure fairness in the low-calorie microwavable food industry is needed. Cite the major reasons for government involvement in a market economy. Provide two (2) examples of government involvement in a similar market economy to support your response.
  4. Examine the major complexities that would arise under expansion via capital projects. Propose key actions that the company could take in order to prevent or address these complexities.
  5. Suggest the substantive manner in which the company could create a convergence between the interests of stockholders and managers. Indicate the most likely impact to profitability of such a convergence. Provide two (2) examples of instances that support your response.
  1. Use at least five (5) quality academic resources in this assignment. Note: Wikipedia does not qualify as an academic resource.
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.
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