Annual Report Project – Section 2
Maree29
ACC-616-ARPSection21.pptxACC-616-O500
Grand Canyon University
Dr. Elaine Gregory, CPA, CFE
ARP – Section 2: MD&A
https://www.loom.com/share/712c840523fd4af79fff6cdd237680a0
We are called to witness the depth of both the wisdom and knowledge of God Romans 11:33
ARP Section 2 – Analyzing the MD&A
Read the Management Discussion and Analysis section in SEC Form 10K – Current report
Comparison of management’s summary aligns with actual financial results of the current year.
Requirements
Ignore the minimum word requirements. Instead, focus on a thorough analysis of the content of the paper.
Identify 4 key points addressed in MD&A: Note: These should be key to your company’s industry so explain why they are key points.
Requirements
Does the summary of the key point ‘make sense’ when you compare it to the MD&A? Some things to think about:
Explain what the key point is in the MD&A—in your own words
Explain what data supports that key point in the MD&A – note the page number of the data
If you were to read the key point, does it sufficiently explain the information from the MD&A?
If so, how?
If not, what might be missing that would add more value to the key point?
Rubric: Grading Expectations
Summarize the MD&A – Hint: Give us some background on what the MD&A is and why companies may be required to provide this information.
Identify and explain the 4 key points identified in the MD&A – Hint: Select key points that are significant to the industry of your company.
Review and determine whether the data and the key point compliment each other or whether there may be something lacking in the MD&A that you would add for clarity.
Paper Format, Writing, and APA
40%
30%
30%
Additional notes
You must include a minimum of 2 citations and references.
One must be from an academic source (focus on peer-reviewed scholarly journals or practitioner journals)
Cover sheet and Reference page (separate page)
Times New Roman, 12pt font
APA format
Appropriate professional business language.
Paraphrase your work from sources
Sources: Appropriate versus Not Appropriate
Appropriate
Textbooks,
Texts from Credible Authors,
Scholarly Peer-Reviewed Journals,
Practitioner Magazines,
Government/Trade Sites
Corporate Websites
NOT Appropriate
Wikipedia, Investopedia, Motley Fool, Technopedia
Open source, lacking expert review
Caveat: If the site has a reference cited, you can look ‘that’ source up and use it if it is correct.
CourseHero, Scrib.com, Chegg.com (plagiarism)
Journal entry from a scholarly journal or a trade magazine:
Phua, F. T. T. (2018) The role of organizational climate in socially embedding construction firms’ sustainability goals. Construction Management & Economics, 36, 409-521. doi:10.1080/1446193.2018.1424348
SEC 10-K Report: (Starbucks Corporation):
U.S. Securities and Exchange Commission (2018). 2018 Annual SEC Form 10-K Report, Starbucks Corporation. Retrieved from: https://www.sec.gov/Archieves/edgar/data/829224/000082922418000052/sbux-9302018x10xk.htm
Textbook:
Young, S.D., Cohen, J., & Bens, D.A. (2019). Corporate financial reporting and analysis: A global perspective. (4th ed.). Hoboken, NJ: John Wiley & Sons Inc.
Hanging Indent!!!!!
Article from the Web where there is an ‘Author’:
Rivas, T. (2020, June). Starbuck’s sales are coming back, but the outlook is worse than feared. Barron’s. Retrieved from https://www.barrons.com/articles/starbucks-earnings-were-worse-than-expected-so-is-the-outlook-51591795658
Article from the Web where a company is the ‘Author’:
Starbucks Company (2020, June). Starbucks publishes 2019 global social impact report. Retrieved from https://stories.starbucks.com/stories/2020/starbucks-publishes-2019-global-social-impact-report/
Another Example:
Starbucks Company (n.d.). Company Information. Retrieved from https://www.starbucks.com/about-us/company-information
Italicize the website
Italicize the article name
