ACC499 Syllabus

ACC 499 Undergraduate Accounting Capstone
(Prerequisite: To be taken as the last course in degree program)
COURSE DESCRIPTION
This course provides students opportunities for analysis, synthesis, prescription, and application of accounting concepts. Students will apply critical-thinking and decision-making skills to real-world business cases involving complex accounting decisions.
INSTRUCTIONAL MATERIALS
Required Resources Strayer University (2011). Accounting undergraduate capstone. Mason, OH: Cengage Learning. Supplemental Resources Allen, C. (2010). Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy, 210(4), 24-32. Nichols, N., VanDenburgh, W., & Betancount, L. (2011). Ponzi-scheme losses: Indirect investor and state tax issues. Journal of Accountancy, 211(2), 46-53. Singleton, T., & Ursillo, S. (2010). Guard against cybertheft. Journal of Accountancy, 210(4), 42-49.
COURSE LEARNING OUTCOMES

1. Analyze accounting situations to apply the proper accounting rules and make recommendations to ensure compliance with generally accepted accounting principles. 2. Analyze business situations to determine the appropriateness of decision making in terms of professional standards and ethics. 3. Analyze business situations to evaluate organization culture and internal controls to ensure that financial statements are presented fairly, not deceptively or fraudulently. 4. Analyze business situations and apply advanced federal taxation concepts. 5. Use technology and information resources to research issues in accounting. 6. Write clearly and concisely about 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 1 Preparation Reading(s): Chapter 1 Case Study: Accounting Irregularities at Xerox Activities Discussions Evaluation None 20 Preparation, Activities, and Evaluation Points
2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 499 Student Version 1122 (1002 11-18-2011) Final Page 1 of 18

2 Preparation Reading(s): Chapter 2 Case Study: Cisco Systems
e-Activity: View the Bloomberg Business Article titled Executive compensation and Public Outage at http://www.businessweek.com/managing/content/feb2010/. Be prepared to discuss Activities Discussions Evaluation 3 None Reading(s): Chapter 3 Case Study: Arbys Acquires Wendys Preparation 20
e-Activity: Review the information at http://www.ey.com/Publication/vwLUAssets/IFRS_v_GAAP_basics_Jan09. Be prepared to discuss. Activities Discussions Evaluation 4 Assignment 1: The Coca-Cola Company Financial Results Analysis Reading(s): Chapter 4 Preparation Case Study: Apple Inc. and Retrospective Adoption of Revenue Recognition Rules Activities Discussions Evaluation 5 Assignment 2: Accounting Changes Reading(s): Chapter 5 Case Study: The Boeing Company Retirees Benefits, 2008 Preparation 20 240 20 240
e-Activity: Review the Guaranteed Benefit information at http://www.pbgc.gov/wr/benefits/guaranteed-benefits.html. Be prepared to discuss. Activities Discussions Evaluation 6 None Reading(s): Chapter 6 Case Study: Beazer Homes U.S.A. e-Activity: View the 2009 Financial Crimes Report compiled by the Federal Preparation 20

Bureau of Investigation at http://www.fbi.gov/stats-services/publications/. Be prepared to discuss. Activities Discussions Evaluation 7 Assignment 3: Fraud 20 280
Preparation Reading(s): Chapters 7 and 8 Case Study: Intel Corporation and Inventory Write Downs
e-Activity: Read the difference between IFRS and GAAP related to inventory at http://www.ey.com/Publication/vwLUAssets/IFRS_v_GAAP_basics. Be prepared to discuss. Activities Discussions Evaluation 8 None Reading(s): Chapter 9 Case Study: General Growth Properties Preparation 20
e-Activity: Read Ethical Dilemma 5 titled Would You Lie at the Daily Mind found at http://www.thedailymind.com. Be prepared to discuss. Activities Discussions Evaluation 9 Assignment 4: Code of Professional Ethics and Conduct Reading(s): Chapter 10 Case Study: Dell, Inc. and Financial Restatements Preparation 20 280
e-Activity: Read about trends in IT Security titled Survey Provides Insight Into Future IT Security Trends at http://www.theiia.org/ITAuditArchive/index. Be prepared to discuss. Activities Discussions Evaluation 10 None Reading(s): Chapter 11 Case Study: Bethlehem Steel Corporations Deferred Taxes Preparation 20
e-Activity: Read the differences in approaches related to taxes at http://www.ey.com/Publication/vwLUAssets/. Be prepared to discuss. Activities Discussions Evaluation 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
20

11 Assignment 5: Capstone Research Project 360 Preparation None Activities Discussions Evaluation None 20
GRADING SCALE UNDERGRADUATE Assignment Assignment 1: The Coca-Cola Company Financial Results Analysis Assignment 2: Accounting Changes Assignment 3: Fraud Assignment 4: Code of Professional Ethics and Conduct Assignment 5: Capstone Research Project Participation (22 discussions, 10 points apiece) Totals Total Points 240 240 280 280 360 220 1,620 % of Grade 15% 15% 17% 17% 22% 14% 100%
Points 1,458 1,620 1,296 1,457 1,134 1,295 972 1,133 Below 972
Percentage 90% 100% 80% 89% 70% 79% 60% 69% Below 60%
Grade A B C D F
ACC 499 Assignments and Rubrics

Assignment 1: The Coca-Cola Company Financial Results Analysis Due Week 3 and worth 240 points Listen to the most recent Investor Audio Webcast Earnings Conference Call for The Coca-Cola Company at http://ir.thecoca-colacompany.com/phoenix.zhtml?c=94566&p=iroleventspresentations&EventId=3597720.State the date of the earnings call that you will be evaluating. Write a 3-4 page paper that addresses: 1. Discuss the North American market for The Coca-Cola Company and the impact to volume growth or declines for the period. 2. Discuss the drivers of profitability during the quarter at The Coca-Cola Company and the likely long-term impact of these drives on profits. 3. Discuss the Earnings per Share results for the quarter in comparison to historic results and longterm growth targets. 4. Discuss the emerging markets for The Coca-Cola Company and the likely future impact on earnings per share. 5. Use at least four (4) quality resources in this assignment. 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 tile of the assignment, the students name, the professors 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 accounting situations to apply the proper accounting rules and make recommendations to ensure compliance with generally accepted accounting principles. Use technology and information resources to research issues in accounting. Write clearly and concisely about 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: 240
Assignment 1: The Coca-Cola Company Financial Results Analysis Meets Minimum Expectations 60-69% D
Insufficiently discussed the North American market for The Coca-Cola Company. Insufficiently
Criteria
Unacceptable Below 60% F

Did not submit or incompletely discussed the North American market for The Coca-Cola Company. Did not
Fair 70-79% C
Partially discussed the North American market for The Coca-Cola Company. Partially
Proficient 80-89% B
Satisfactorily discussed the North American market for The Coca-Cola Company.
Exemplary 90-100% A
Thoroughly discussed the North American market for The Coca-Cola Company. Thoroughly
1. Discuss the North American market for The Coca-Cola Company and the impact to volume growth or declines for

the period. Weight: 15% submit or incompletely discussed the impact to volume growth or declines for the period. Did not submit or incompletely discussed the drivers of profitability during the quarter at The Coca-Cola Company. Did not submit or incompletely discussed the likely long-term impact of these drives on profits. Did not submit or incompletely discussed the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. Did not submit or incompletely discussed the emerging markets for The CocaCola Company. Did not submit or incompletely discussed the likely future impact on earnings per share. No references provided discussed the impact to volume growth or declines for the period. discussed the impact to volume growth or declines for the period. Satisfactorily discussed the impact to volume growth or declines for the period. Satisfactorily discussed the drivers of profitability during the quarter at The Coca-Cola Company. Satisfactorily discussed the likely long-term impact of these drives on profits. Satisfactorily discussed the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. Satisfactorily discussed the emerging markets for The Coca-Cola Company. Satisfactorily discussed the likely future impact on earnings per share. Meets number of required references; all references high quality choices. 3-4 errors present discussed the impact to volume growth or declines for the period.
2. Discuss the drivers of profitability during the quarter at The Coca-Cola Company and the likely long-term impact of these drives on profits. Weight: 25%
3. Discuss the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. Weight: 20% 4. Discuss the emerging markets for The Coca-Cola Company and the likely future impact on earnings per share. Weight: 25%
Insufficiently discussed the drivers of profitability during the quarter at The Coca-Cola Company. Insufficiently discussed the likely long-term impact of these drives on profits. Insufficiently discussed the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. Insufficiently discussed the emerging markets for The Coca-Cola Company. Insufficiently discussed the likely future impact on earnings per share. Does not meet the required number of references; all references poor quality choices. 7-8 errors present
Partially discussed the drivers of profitability during the quarter at The Coca-Cola Company. Partially discussed the likely long-term impact of these drives on profits. Partially discussed the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. Partially discussed the emerging markets for The Coca-Cola Company. Partially discussed the likely future impact on earnings per share. Does not meet the required number of references; some references poor quality choices. 5-6 errors present
Thoroughly discussed the drivers of profitability during the quarter at The Coca-Cola Company. Thoroughly discussed the likely long-term impact of these drives on profits. Thoroughly discussed the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. Thoroughly discussed the emerging markets for The Coca-Cola Company. Thoroughly discussed the likely future impact on earnings per share. Exceeds number of required references; all references high quality choices. 0-2 errors present
5. 4 References Weight: 5%
6. Clarity, writing mechanics, and formatting requirements. Weight: 10%
More than 8 errors present

Assignment 2: Accounting Changes Due Week 4 and worth 240 points Search the Internet for a publically traded company that recently restated its financial statements. State the Company that you are evaluating and the most recent period for SEC filings. Write a 3-4 page paper in which you: 1. Discuss the primary reason for the restatement and the impact to the financial results for the company you selected. 2. Discuss management responsibility to the investors and stakeholders for the financial restatement. 3. Discuss what changes you would expect the company leadership to make related to internal controls, accounting principles, or other initiatives as a result of the need to restate the financial statements. 4. Discuss the impact to the trustworthiness of the companys leadership team based on the need to restate the financial statements. 5. Use at least four (4) quality resources in this assignment. 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; references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the tile of the assignment, the students name, the professors name, the course title, and the date. The cover page and the reference page are not included in the required page length.
The specific course learning outcomes associated with this assignment are: Analyze accounting situations to apply the proper accounting rules and make recommendations to ensure compliance with generally accepted accounting principles. Use technology and information resources to research issues in accounting. Write clearly and concisely about 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: 240 Assignment 2: Accounting Changes Meets Minimum Expectations 60-69% D
Insufficiently discussed the primary reason for the restatement and the impact to the
Criteria

Did not submit or incompletely discussed the primary reason for the restatement and
Fair 70-79% C
Partially discussed the primary reason for the restatement and the impact to the
Proficient 80-89% B
Satisfactorily discussed the primary reason for the restatement and the impact to the
Exemplary 90-100% A
Thoroughly discussed the primary reason for the restatement and the impact to the
1. Discuss the primary reason for the restatement and the impact to the financial results for the company you selected.

Weight: 15% the impact to the financial results for the company you selected. Did not submit or incompletely discussed management responsibility to the investors and stakeholders for the financial restatement. Did not submit or incompletely discussed what changes you would expect the company leadership to make related to internal controls, accounting principles, or other initiatives as a result of the need to restate the financial statements. Did not submit or incompletely discussed the impact to the trustworthiness of the companys leadership team based on the need to restate the financial statements. No references provided financial results for the company you selected. Insufficiently discussed management responsibility to the investors and stakeholders for the financial restatement. Insufficiently discussed what changes you would expect the company leadership to make related to internal controls, accounting principles, or other initiatives as a result of the need to restate the financial statements. Insufficiently discussed the impact to the trustworthiness of the companys leadership team based on the need to restate the financial statements. Does not meet the required number of references; all references poor quality choices. 7-8 errors present financial results for the company you selected. Partially discussed management responsibility to the investors and stakeholders for the financial restatement. Partially discussed what changes you would expect the company leadership to make related to internal controls, accounting principles, or other initiatives as a result of the need to restate the financial statements. Partially discussed the impact to the trustworthiness of the companys leadership team based on the need to restate the financial statements. Does not meet the required number of references; some references poor quality choices. 5-6 errors present financial results for the company you selected. Satisfactorily discussed management responsibility to the investors and stakeholders for the financial restatement. Satisfactorily discussed what changes you would expect the company leadership to make related to internal controls, accounting principles, or other initiatives as a result of the need to restate the financial statements. Satisfactorily discussed the impact to the trustworthiness of the companys leadership team based on the need to restate the financial statements. Meets number of required references; all references high quality choices. financial results for the company you selected. Thoroughly discussed management responsibility to the investors and stakeholders for the financial restatement. Thoroughly discussed what changes you would expect the company leadership to make related to internal controls, accounting principles, or other initiatives as a result of the need to restate the financial statements. Thoroughly discussed the impact to the trustworthiness of the companys leadership team based on the need to restate the financial statements. Exceeds number of required references; all references high quality choices. 0-2 errors present
2. Discuss management responsibility to the investors and stakeholders for the financial restatement. Weight: 20%
3. Discuss what changes you would expect the company leadership to make related to internal controls, accounting principles, or other initiatives as a result of the need to restate the financial statements. Weight: 25%
4. Discuss the impact to the trustworthiness of the companys leadership team based on the need to restate the financial statements. Weight: 25%
3-4 errors present

Assignment 3: Fraud Due Week 6 and worth 280 points Search the Internet for a recent story or case related to fraud being committed within a company. Examples may be stolen company data, personal information, proprietary secrets, etc. State the article and source that you will be evaluating for the assignment. Write a 3-4 page paper in which you: 1. Discuss the nature of the fraud and the impact to the company as a result of the fraudulent activity. 2. Discuss managements responsibility to the company stakeholders to protect and secure the company from fraudulent activity. 3. Discuss the corporate environment and culture that may have contributed to the fraud. 4. Discuss the impact to the company or brand as a result of the fraudulent activity. 5. Discuss the measures that could have prevented and/or detected this fraud. 6. Use at least four (4) quality resources in this assignment. 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; references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the tile of the assignment, the students name, the professors name, the course title, and the date. The cover page and the reference page are not included in the required page length.
The specific course learning outcomes associated with this assignment are: Analyze business situations to evaluate organization culture and internal controls to ensure that financial statements are presented fairly, not deceptively or fraudulently. Use technology and information resources to research issues in accounting. Write clearly and concisely about 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 3: Fraud Meets Minimum Expectations 60-69% D
Insufficiently discussed the nature of the fraud and the impact to the company as a result of the
Criteria

Did not submit or incompletely discussed the nature of the fraud and the impact to the company as a result of the
Fair 70-79% C
Partially discussed the nature of the fraud and the impact to the company as a result of the
Proficient 80-89% B
Satisfactorily discussed the nature of the fraud and the impact to the company as a result of the
Exemplary 90-100% A
Thoroughly discussed the nature of the fraud and the impact to the company as a result of the
1. Discuss the nature of the fraud and the impact to the company as a result of the fraudulent activity. Weight: 5%

fraudulent activity. 2. Discuss managements responsibility to the company stakeholders to protect and secure the company from fraudulent activity. Weight: 20% Did not submit or incompletely discussed managements responsibility to the company stakeholders to protect and secure the company from fraudulent activity. Did not submit or incompletely discussed the corporate environment and culture that may have contributed to the fraud. Did not submit or incompletely discussed the impact to the company or brand as a result of the fraudulent activity. Did not submit or incompletely discussed the measures that could have prevented and/or detected this fraud. No references provided fraudulent activity. Insufficiently discussed managements responsibility to the company stakeholders to protect and secure the company from fraudulent activity. Insufficiently discussed the corporate environment and culture that may have contributed to the fraud. Insufficiently discussed the impact to the company or brand as a result of the fraudulent activity. Insufficiently discussed the measures that could have prevented and/or detected this fraud. Does not meet the required number of references; all references poor quality choices. 7-8 errors present fraudulent activity. Partially discussed managements responsibility to the company stakeholders to protect and secure the company from fraudulent activity. Partially discussed the corporate environment and culture that may have contributed to the fraud. Partially discussed the impact to the company or brand as a result of the fraudulent activity. Partially discussed the measures that could have prevented and/or detected this fraud. Does not meet the required number of references; some references poor quality choices. 5-6 errors present fraudulent activity. Satisfactorily discussed managements responsibility to the company stakeholders to protect and secure the company from fraudulent activity. Satisfactorily discussed the corporate environment and culture that may have contributed to the fraud. Satisfactorily discussed the impact to the company or brand as a result of the fraudulent activity. Satisfactorily discussed the measures that could have prevented and/or detected this fraud. Meets number of required references; all references high quality choices. fraudulent activity. Thoroughly discussed managements responsibility to the company stakeholders to protect and secure the company from fraudulent activity. Thoroughly discussed the corporate environment and culture that may have contributed to the fraud. Thoroughly discussed the impact to the company or brand as a result of the fraudulent activity. Thoroughly discussed the measures that could have prevented and/or detected this fraud. Exceeds number of required references; all references high quality choices. 0-2 errors present
3. Discuss the corporate environment and culture that may have contributed to the fraud. Weight: 20%
4. Discuss the impact to the company or brand as a result of the fraudulent activity. Weight: 20%
5. Discuss the measures that could have prevented and/or detected this fraud. Weight: 20%
3-4 errors present

Assignment 4: Code of Professional Ethics and Conduct Due Week 8 and worth 280 points Search the American Institute of Certified Public Accountants web site for CPA ethical violations and disciplinary cases at http://www.aicpa.org/ForThePublic/DisciplinaryActions/Pages/default.aspx. Write a 4-5 page paper in which you: 1. Identify separate cases where a CPA has violated Rule 102 Integrity and Objectivity, Rule 201 Professional Competence, Rule 202 Compliance with Standards, and Rule 501 Acts Discreditable. 2. For each case, discuss the following: a. The expectation of the code and how the CPA violated it. b. The disciplinary action taken. c. Discuss whether you agree or disagree with the disciplinary action taken and state your rationale. d. Determine how the AICPA can prevent this type of breach in the code of conduct in the future. 3. Use at least four (4) quality resources in this assignment. 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; references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the tile of the assignment, the students name, the professors name, the course title, and the date. The cover page and the reference page are not included in the required page length.
The specific course learning outcomes associated with this assignment are: Analyze business situations to determine the appropriateness of decision making in terms of professional standards and ethics. Use technology and information resources to research issues in accounting. Write clearly and concisely about 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. Assignment 4: Code of Professional Ethics and Conduct Meets Minimum Expectations 60-69% D
Insufficiently identified separate cases where a CPA has violated Rule 102
Points: 280
Criteria

Did not submit or incompletely identified separate cases where a CPA has violated Rule 102
Fair 70-79% C
Partially identified separate cases where a CPA has violated Rule 102
Proficient 80-89% B
Satisfactorily identified separate cases where a CPA has violated Rule 102
Exemplary 90-100% A
Thoroughly identified separate cases where a CPA has violated Rule 102
1. Identify separate cases where a CPA has violated Rule 102 Integrity and Objectivity, Rule 201 Professional Competence, Rule 202

Compliance with Standards, and Rule 501 Acts Discreditable. Weight: 25% Integrity and Objectivity, Rule 201 Professional Competence, Rule 202 Compliance with Standards, and Rule 501 Acts Discreditable. Integrity and Objectivity, Rule 201 Professional Competence, Rule 202 Compliance with Standards, and Rule 501 Acts Discreditable. Insufficiently discussed the the expectation of the code and how the CPA violated it. Insufficiently discussed the disciplinary action taken. Insufficiently discussed whether you agreed or disagreed with the disciplinary action taken. Insufficently stated your rationale. Integrity and Objectivity, Rule 201 Professional Competence, Rule 202 Compliance with Standards, and Rule 501 Acts Discreditable. Partially discussed the the expectation of the code and how the CPA violated it. Partially discussed the disciplinary action taken. Partially discussed whether you agreed or disagreed with the disciplinary action taken. Partially stated your rationale. Integrity and Objectivity, Rule 201 Professional Competence, Rule 202 Compliance with Standards, and Rule 501 Acts Discreditable. Satisfactorily discussed the the expectation of the code and how the CPA violated it. Satisfactorily discussed the disciplinary action taken. Satisfactorily discussed whether you agreed or disagreed with the disciplinary action taken. Satisfactorily stated your rationale. Satisfactorily determined how the AICPA can prevent this type of breach in the code of conduct in the future. Meets number of required references; all references high quality choices. 3-4 errors present Integrity and Objectivity, Rule 201 Professional Competence, Rule 202 Compliance with Standards, and Rule 501 Acts Discreditable. Thoroughly discussed the the expectation of the code and how the CPA violated it. Thoroughly discussed the disciplinary action taken. Thoroughly discussed whether you agreed or disagreed with the disciplinary action taken. Thoroughly stated your rationale. Thoroughly determined how the AICPA can prevent this type of breach in the code of conduct in the future. Exceeds number of required references; all references high quality choices. 0-2 errors present
2. For each case, discuss the expectation of the code and how the CPA violated it. Weight: 15%
Did not submit or incompletely discussed the expectation of the code and how the CPA violated it. Did not submit or incompletely discussed the disciplinary action taken. Did not submit or incompletely discussed whether you agreed or disagreed with the disciplinary action taken. Did not submit or incompletely stated your rationale. Did not submit or incompletely determined how the AICPA can prevent this type of breach in the code of conduct in the future. No references provided
3. For each case, discuss the disciplinary action taken. Weight: 15%
4. For each case, discuss whether you agree or disagree with the disciplinary action taken and state your rationale. Weight: 15%
5. For each case, determine how the AICPA can prevent this type of breach in the code of conduct in the future. Weight: 15%
Insufficiently determined how the AICPA can prevent this type of breach in the code of conduct in the future. Does not meet the required number of references; all references poor quality choices. 7-8 errors present
Partially determined how the AICPA can prevent this type of breach in the code of conduct in the future.
7. Clarity, writing mechanics, and formatting requirements.
Does not meet the required number of references; some references poor quality choices. 5-6 errors present

Weight: 10%

Assignment 5: Capstone Research Project Due Week 10 and worth 360 points Imagine you are one of several accountants on a team of independent auditors hired by a new CFO to evaluate the corporations accounting practices and interpretations. Upon your preliminary findings, you suspect possible fraud. The following red flags you see involve the following: Leases on technology assets seem inflated Understatement of e-Commerce state tax payments Fictitious employees receiving post-employment benefits Hiding cash in order to help in future quarters where earnings do not meet analysts expectations Concealing inventory shrinkage because it seems low for the industry
Write an 8-10 page paper in which you: 1. Research the appropriate GAAP rules that will assist you in determining if fraud is taking place in each of the five (5) scenarios mentioned above. 2. In your opinion, as a body of rules and regulations, discuss whether or not these rules are sufficient to minimize fraudulent activities in organizations. 3. Explain the consequences of the fraudulent activities to the organization. 4. Recommend how each red flag can be corrected. Describe who and what is involved. 5. Recommend internal controls to prevent these red flags from reoccurring in the future. Describe who and what is involved. 6. Incorporate at least five (5) reputable sources to support your paper.
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; references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the tile of the assignment, the students name, the professors name, the course title, and the date. The cover page and the reference page are not included in the required page length.
The specific course learning outcomes associated with this assignment are: Analyze accounting situations to apply the proper accounting rules and make recommendations to ensure compliance with generally accepted accounting principles. Analyze business situations to determine the appropriateness of decision making in terms of professional standards and ethics. Analyze business situations to evaluate organization culture and internal controls to ensure that financial statements are presented fairly, not deceptively or fraudulently. Analyze business situations and apply advanced federal taxation concepts. Use technology and information resources to research issues in accounting. Write clearly and concisely about 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. 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary

Points: 360 Assignment 5: Capstone Research Project Meets Minimum Expectations 60-69% D
Insufficiently researched the appropriate GAAP rules that will assist you in determining if fraud is taking place in each of the five (5) scenarios mentioned above. Insufficiently discussed whether or not these rules are sufficient to minimize fraudulent activities in organizations. Insufficiently explained the consequences of the fraudulent activities to the organization. Insufficiently recommended how each red flag can be corrected. Insufficiently described who and what is involved.
Criteria

Did not submit or incompletely researched the appropriate GAAP rules that will assist you in determining if fraud is taking place in each of the five (5) scenarios mentioned above. Did not submit or incompletely discussed whether or not these rules are sufficient to minimize fraudulent activities in organizations. Did not submit or incompletely explained the consequences of the fraudulent activities to the organization. Did not submit or incompletely recommended how each red flag can be corrected. Did not submit or incompletely described who and what is involved. Did not submit or incompletely recommended internal controls
Fair 70-79% C
Partially researched the appropriate GAAP rules that will assist you in determining if fraud is taking place in each of the five (5) scenarios mentioned above. Partially discussed whether or not these rules are sufficient to minimize fraudulent activities in organizations. Partially explained the consequences of the fraudulent activities to the organization. Partially recommended how each red flag can be corrected. Partially described who and what is involved.
Proficient 80-89% B
Satisfactorily researched the appropriate GAAP rules that will assist you in determining if fraud is taking place in each of the five (5) scenarios mentioned above. Satisfactorily discussed whether or not these rules are sufficient to minimize fraudulent activities in organizations. Satisfactorily explained the consequences of the fraudulent activities to the organization. Satisfactorily recommended how each red flag can be corrected. Satisfactorily described who and what is involved. Satisfactorily recommended internal controls to
Exemplary 90-100% A
Thoroughly researched the appropriate GAAP rules that will assist you in determining if fraud is taking place in each of the five (5) scenarios mentioned above. Thoroughly discussed whether or not these rules are sufficient to minimize fraudulent activities in organizations. Thoroughly explained the consequences of the fraudulent activities to the organization. Thoroughly recommended how each red flag can be corrected. Thoroughly described who and what is involved. Thoroughly recommended internal controls to
1. Research the appropriate GAAP rules that will assist you in determining if fraud is taking place in each of the five (5) scenarios mentioned above. Weight: 15%
2. In your opinion, as a body of rules and regulations, discuss whether or not these rules are sufficient to minimize fraudulent activities in organizations. Weight: 15%
3. Explain the consequences of the fraudulent activities to the organization. Weight: 15%
4. Recommend how each red flag can be corrected. Describe who and what is involved. Weight: 20%
5. Recommend internal controls to prevent these red flags from reoccurring in the future. Describe who
Insufficiently Partially recommended recommended internal controls internal controls to prevent these to prevent these

and what is involved. Weight: 20% to prevent these red flags from reoccurring in the future. Did not submit or incompletely described who and what is involved. No references provided red flags from reoccurring in the future. Insufficiently described who and what is involved. red flags from reoccurring in the future. Partially described who and what is involved. prevent these red flags from reoccurring in the future. Satisfactorily described who and what is involved. Meets number of required references; all references high quality choices. 3-4 errors present prevent these red flags from reoccurring in the future. Thoroughly described who and what is involved. Exceeds number of required references; all references high quality choices. 0-2 errors present
Does not meet the required number of references; all references poor quality choices. 7-8 errors present
Does not meet the required number of references; some references poor quality choices. 5-6 errors present
ACC 499 Student Notes

Weekly Course Schedule
The purpose of the course schedule is to give you, at a glance, the required preparation, activities, and evaluation components of your course. For more information about your course, whether on-ground or online, access your online course shell. The expectations for a 4.5 credit hour course are for students to spend 13.5 hours in weekly work. This time estimate includes preparation, activities, and evaluation regardless of the delivery mode.
Instructional Materials
In order to be fully prepared, obtain a copy of the required textbooks and other instructional materials prior to the first day of class. When available, Strayer University provides a link to the first three (3) chapters of your textbook(s) in eBook format. Check your online course shell for availability. Review the online course shell or check with your professor to determine whether Internet-based assignments and activities are used in this course. Instructional materials are obtained through the universitys virtual bookstore and can be accessed through iCampus: http:bookstore.mbsdirect.net/strayer.htm. Courses with Internet-based assignments and activities on publisher sites may require the purchase of onetime access codes. When purchasing used textbooks, a separate access code purchase will be necessary.
Discussions
Students taking this course online are required to post their discussions to a weekly thread in the online course shell. Respond to at least two (2) other students posts to earn full credit for each discussion. As it is always possible that you could lose your work due to unforeseen circumstances, you should routinely save your work in a separate file before posting in the course discussion area. Professors hold discussions during class time for on-ground students. Check with your professor if any additional discussion participation is required in the online course shell outside of class hours.
Assignments
A standardized performance grading rubric is a tool your professor will use to evaluate your written assignments. Review the rubric before submitting assignments that have grading rubrics associated with them to ensure you have met the performance criteria stated on the rubric. Grades are based on individual effort. There is no group grading; however, working in groups in the online or on-ground classroom is acceptable. Assignments for online students are always submitted through the online course shell. On-ground professors will inform students on how to submit assignments, whether in paper format or through the online course shell.
Resources
The Resource Center navigation button in the online course shell contains helpful links. Strayer University Library Resources are available here as well as other important information. You should review this area to find resources and answers to common questions. Technical support is available for the following:
For technical questions, please contact Strayer Online Technical Support by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under Student
ACC 499 Student Notes

Center, then Submit Help Ticket. If you are unable to log in to your iCampus account, please contact Technical Support via phone at (877) 642-2999.
For concerns with your class, please access the Solution Center by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under Student Center, then Submit Help Ticket. If you are unable to log in to your iCampus account, please contact the Office of Student Affairs via email at mailto:studentaffairs@strayer.edu.
TurnItIn.com is an optional online tool to assess the originality of student written work. Check with your professor for access and use instructions. The Strayer Policies link on the navigation bar in the online course shell contains academic policies. It is important that students be aware of these policies.

ACC499 Syllabus

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ACC 499 Undergraduate Accounting Capstone

(Prerequisite: To be taken as the last course in degree program)

COURSE LEARNING OUTCOMES

WEEKLY COURSE SCHEDULE

ACC 499 Undergraduate Accounting Capstone

ACC 499 Undergraduate Accounting Capstone

ACC 499 Undergraduate Accounting Capstone

ACC 499 Assignments and Rubrics

Unacceptable Below 60% F

ACC 499 Assignments and Rubrics

6. Clarity, writing mechanics, and formatting requirements. Weight: 10%

More than 8 errors present

ACC 499 Assignments and Rubrics

Unacceptable Below 60% F

ACC 499 Assignments and Rubrics

6. Clarity, writing mechanics, and formatting requirements. Weight: 10%

More than 8 errors present

3-4 errors present

ACC 499 Assignments and Rubrics

Unacceptable Below 60% F

ACC 499 Assignments and Rubrics

6. Clarity, writing mechanics, and formatting requirements. Weight: 10%

More than 8 errors present

3-4 errors present

ACC 499 Assignments and Rubrics

Unacceptable Below 60% F

ACC 499 Assignments and Rubrics

7. Clarity, writing mechanics, and formatting requirements.

More than 8 errors present

ACC 499 Assignments and Rubrics

ACC 499 Assignments and Rubrics

ACC 499 Assignments and Rubrics

Unacceptable Below 60% F

ACC 499 Assignments and Rubrics

7. Clarity, writing mechanics, and formatting requirements. Weight: 10%

More than 8 errors present

ACC 499 Student Notes

ACC 499 Student Notes

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