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ACC303
Preview: ACC303 : Intermediate Accounting I
Course Guide
Prerequisites
Course Description
Instructional Materials
2021 Strategic Education, Inc., Version 3
ACC206
This course provides an in-depth study of accounting theory and a review of the accounting cycle. It
concentrates on the conceptual framework underlying financial accounting, the preparation of financial
statements, the time value of money, and the valuation of cash, temporary investments, and
receivables. The course refers to pronouncements of the Financial Accounting Standards (FASB) and
the American Institute of Certified Public Accountants (AICPA).
Required Resources
Donald Kieso. 2019. Intermediate Accounting. ACC303 Blackboard course.
Note: This is a textbook uniquely created for Strayer. The contents of the book differ from the
national title.
WileyPLUS. No date. ACC303 Wiley Access Code. ACC303 Blackboard course.
This course uses WileyPLUS. Please view the WileyPLUS tab in the left-hand menu for
additional details.
Optional Resources
American Accounting Association. No date. AAA | American Accounting Association. http://aaahq.org
Association of International Certified Professional Accountants. No date. AICPA | Association of
International Certified Professional Accountants. https://www.aicpa.org/home
2020 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.
Course Learning Outcomes
Weekly Course Schedule
Week 1 - To Do List
2021 Strategic Education, Inc., Version 3
Martin C. Daks. January 14, 2019. Diversity in Numbers: Ethnicity and Gender Can Be Selling Points
for CPAs. http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=141674847&site=eds-live&scope=site
National Association of State Boards of Accountancy. No date. CPA Exam.
https://nasba.org/exams/cpaexam/
Erron Stark. Summer 2020. CPAs Have a Critical Role During Times of Change.
http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=143626904&site=eds-live&scope=site
Ewa Ulanowska. February 2020. Overcoming Obstacles on the Road to Becoming a
CPA. http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bwh&AN=134476672&site=eds-live&scope=site
Ken Wysocky. May/June 2020. The Evolving CPA Profession: From Flex Time to High-Tech Tools,
Firms Are Taking Steps to Make Accounting Careers More Attractive and Fulfilling.
http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=143340122&site=eds-live&scope=site
Analyze the influence of a financial report on decision making related to an
organizational change.
1
Examine a current issue addressed by an industry organization and its impact
on financial reporting.
2
Review the key concepts and terminology of accounting standards, financial
reporting, and information systems in the accounting industry.
3
Review the key concepts and terminology of income statements, balance
sheets, value of money, and receivables in the accounting industry.
4
2020 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.
Week 1 - To Do List
Lab: Complete the WileyPLUS Chapter 1 in Intermediate
Accounting.
Learn: Read the Chapter 1 PowerPoints and notes.
Discuss: Introduce yourself and complete the discussion, Becoming a Certified Public Accountant.
Lab: Complete the WileyPLUS Chapter 1 practice.
Lab: Complete the WileyPLUS Chapter 1 homework.
Week 2 - To Do List
Lab: Complete the WileyPLUS Chapter 2 in Intermediate
Accounting.
Learn: Read the Chapter 2 PowerPoints and notes.
Discuss: Complete the discussion, A Framework for Success Factors.
Lab: Complete the WileyPLUS Chapter 2 practice.
Lab: Complete the WileyPLUS Chapter 2 homework.
Lab: Complete the WileyPLUS Chapter 2 quiz.
Week 3 - To Do List
Lab: Complete the WileyPLUS Chapter 3 in Intermediate
Accounting.
Learn: Read the Chapter 3 PowerPoints and notes.
Discuss: Complete the discussion, Managing Accounting Information Systems.
Lab: Complete the WileyPLUS Chapter 3 practice.
Lab: Complete the WileyPLUS Chapter 3 homework.
Lab: Complete the WileyPLUS Chapter 3 quiz.
Prepare: Read the instructions and scoring guide for the assignment due in Week 4.
2021 Strategic Education, Inc., Version 3
2020 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.
Week 4 - To Do ListWeek 4 - To Do List
Lab: Complete the WileyPLUS Chapter 4
in
Interm ediate
Accounting.
Learn: Read the Chapter 4 PowerPoints and notes.
Lab: Complete the WileyPLUS Chapter 4 practice.
Lab: Complete the WileyPLUS Chapter 4 homework.
Assignment: Complete and submit the Number Cruncher Versus Strategic Thinker assignment.
Week 5 - To Do List
Discuss: Complete the discussion, The Double-Entry System
Exam: Complete the WileyPLUS Midterm Exam, Chapters 1–4.
Week 6 - To Do List
Lab: Complete the WileyPLUS Chapter 5 in
Interm ediate
Accounting.
Learn: Read the Chapter 5 PowerPoints and notes on the balance sheet and cash flows.
Discuss: Complete the discussion, Using Ratios to Analyze Financial Condition.
Lab: Complete the WileyPLUS Chapter 5 practice.
Lab: Complete the WileyPLUS Chapter 5 homework.
Lab: Complete the WileyPLUS Chapter 5 quiz.
Week 7 - To Do List
Lab: Complete the WileyPLUS Chapter 6 in Intermediate
Accounting.
Learn: Read the Chapter 6 PowerPoints and notes (Parts 1 and 2).
Discuss: Complete the discussion, Statement of Cash Flows.
2021 Strategic Education, Inc., Version 3
2020 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.
Week 7 - To Do List
Lab: Complete the WileyPLUS Chapter 6 practice.
Lab: Complete the WileyPLUS Chapter 6 homework.
Lab: Complete the WileyPLUS Chapter 6 quiz.
Prepare: Review the instructions and scoring guide for the assignment due in Week 8.
Week 8 - To Do List
Discuss: Complete the discussion, Time Value of Money.
Assignment: Complete and submit the assignment, Where Do the Rules Come From? Who Impacts
Accounting?
Week 9 - To Do List
Lab: Complete the WileyPLUS Chapter 7 (cash portion only), in Interm ediate
Accounting.
Learn: Read the Chapter 7 (cash portion only) PowerPoints and notes.
Discuss: Complete the discussion, Trade Discounts.
Lab: Complete the WileyPLUS Chapter 7 practice.
Lab: Complete the WileyPLUS Chapter 7 homework.
Lab: Complete the WileyPLUS Chapter 7 quiz.
Week 10 - To Do List
Lab: Complete the WileyPLUS Chapter 7 (receivables portion only), in
Interm ediate
Accounting.
Learn: Read the Chapter 7 (receivables portion only) PowerPoints and notes.
Discuss: Complete the discussion, Disposition of Accounts and Notes Receivable.
Lab: Complete the WileyPLUS Chapter 7 practice.
2021 Strategic Education, Inc., Version 3
2020 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.
Week 10 - To Do List
Lab: Complete the WileyPLUS Chapter 7 homework.
Lab: Complete the WileyPLUS Chapter 7 quiz.
Week 11 - To Do List
Discuss: Complete the discussion, Your Future in Accounting.
Exam: Complete the WileyPLUS final exam, Chapters 5–7.
Grading Scale
Participation Total Points % of Grade
Discussion Participation 150 15%
Assignment Total Points % of Grade
Week 1 - Practice: Chapter 1 20 2%
Week 1 - Homework: Chapter 1 25 2.5%
Week 2 - Practice: Chapter 2 20 2%
Week 2 - Homework: Chapter 2 25 2.5%
Week 2 - Quiz: Chapter 2 15 1.5%
Week 3 - Practice: Chapter 3 20 2%
Week 3 - Homework: Chapter 3 25 2.5%
Week 3 - Quiz: Chapter 3 15 1.5%
Week 4 - Practice: Chapter 4 20 2%
Week 4 - Homework: Chapter 4 25 2.5%
2021 Strategic Education, Inc., Version 3
2020 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.
Assignment Total Points % of Grade
Week 4 Assignment - Number Cruncher Versus
Strategic Thinker
100 10%
Week 5 - Midterm Exam: Chapters 1–4 100 10%
Week 6 - Practice: Chapter 5 20 2%
Week 6 - Homework: Chapter 5 25 2.5%
Week 6 - Quiz: Chapter 5 15 1.5%
Week 7 - Practice: Chapter 6 20 2%
Week 7 - Homework: Chapter 6 25 2.5%
Week 7 - Quiz: Chapter 6 15 1.5%
Week 8 Assignment - Where Do the Rules Come
From? Who Impacts Accounting?
100 10%
Week 9 - Practice: Chapter 7 20 2%
Week 9 - Homework: Chapter 7 25 2.5%
Week 9 - Quiz: Chapter 7 15 1.5%
Week 10 - Practice: Chapter 7 20 2%
Week 10 - Homework: Chapter 7 25 2.5%
Week 10 - Quiz: Chapter 7 15 1.5%
Week 11 - Final Exam: Chapters 5–7 100 10%
Totals 1000 100%
2021 Strategic Education, Inc., Version 3
2020 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.
Final Course Grade
Points Percentage Grade
900 - 1000 90% - 100% A
800 - 899 80% - 89% B
700 - 799 70% - 79% C
600 - 699 60% - 69% D
0 - 599 59% and below F
Unique Course Features
Grading Scale Notation
Please consult the University Catalog and your academic advisor to determine the final grade needed in
this class to satisfy your specific degree conferral requirements.
Academic Integrity
Please be sure to review the entire Academic Integrity Policy in the Student Handbook before submitting
anything in this course. In order to enforce its Academic Integrity Policy, the University reserves the right
to review any work (draft or otherwise) or exam submitted by a student during his or her entire academic
career at Strayer.
Assignments
2021 Strategic Education, Inc., Version 3
Lab Participation and Attendance Policy
Note: This course uses WileyPLUS to support your learning. Graded activities in WileyPLUS will count
for attendance.
Week 4 Assignment - Number Cruncher Versus Strategic Thinker
Summary
Click the linked activity title to access this assignment.
2020 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.
2021 Strategic Education, Inc., Version 3
Text
Overview
It is one thing to be able to look at a financial report and analyze it using ratios and comparisons.
However, keep in mind, when you do that, you are studying historical information. Your true value as an
accountant will come if you can use that historical information to make future projections and decisions
involving change.
Scenario
For this assignment, you will take a set of financial reports from a company and try to determine what
would happen if something changed within the company. You will identify something you want to
change and then try to determine the impact of that change. This link will take you directly to the Nexis
Uni database. This database will enable you to search for a company and review its financial
information.
For example, suppose you want to grow the companys sales by extending credit to more customers.
How will this impact sales, accounts receivable, cash flow, expenses (especially bad debt), and so on?
Once you determine that, how will it ultimately impact the balance sheet, income statement, and
statement of cash flows? How will it impact your key ratios? What non-accounting information (such as
training staff in new processes) might be impacted?
Some other examples could be: what happens if you reduce payroll (a very common thing these days)
or reduce inventory (to move to more of a real-time inventory system), or make a significant capital
purchase? What would be impacted?
Instructions
For this assignment, write a 2–3 page paper in which you:
Identify at least two issues you want to change in the company and explain the impact of the
change on the companys financial reports. Include examples.
Identify at least two financial reports related to your proposed change and explain how your use
of this report will influence your decision making. Provide examples.
Identify at least two processes not directly related to accounting and explain how they will be
impacted by the proposed change. Include examples.
2020 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.
2021 Strategic Education, Inc., Version 3
Use at least two quality sources to support your writing. Choose sources that are credible,
relevant, and appropriate. Cite each source listed on your source page at least one time within
your assignment. For help with research, writing, and citation, access the library or review library
guides.
This course requires the use of Strayer Writing Standards. For assistance and information, please
refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your
professor for any additional instructions.
The specific course learning outcome associated with this assignment is:
Analyze the influence of a financial report on decision making related to an organizational
change.
Scoring Guide
Identify at least two issues you want to change in the company and explain the impact of the
change on the companys financial reports. Include examples. 30 %
Unacceptable
(Below 60%)
Did not Identify
any issues you
want to change in
the company; did
not explain the
impact of the
change on the
companys
financial reports.
Needs
Improvement (60-
69%)
Identified one
issue you want to
change but did
not explain the
impact on the
companys
financial reports.
Satisfactory (70-
79%)
Identified two
issues you want
to change.
Attempted to
explain the
impact on the
companys
financial reports,
but the
explanation
lacked clarity.
Competent (80-
89%)
Identified two
issues you want
to change in the
company and
explained the
impact of the
change on the
companys
financial reports.
Exemplary (90-
100%)
Identified two or
more issues you
want to change in
the company.
Explained the
impact of the
change on the
companys
financial reports
and included
examples.
2020 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.
2021 Strategic Education, Inc., Version 3
Identify at least two financial reports related to your proposed change and explain how your use
of this report will influence your decision making. Provide examples. 30 %
Unacceptable
(Below 60%)
Did not identify
any financial
reports related to
your proposed
change and did
not explain how
your use of this
report will
influence your
decision making.
Needs
Improvement (60-
69%)
Identified one
financial report
related to your
proposed change
but did not
explain how your
use of this report
will influence your
decision making.
Satisfactory (70-
79%)
Identified two
financial reports
related to your
proposed
change.
Attempted to
explain how your
use of this report
will influence your
decision making,
but the
explanation
lacked clarity.
Competent (80-
89%)
Identified two
financial reports
related to your
proposed change
and explained
how your use of
this report will
influence your
decision making.
Exemplary (90-
100%)
Identified two or
more financial
reports related to
your proposed
change.
Explained how
your use of this
report will
influence your
decision making
and provided
examples.
Identify at least two processes not directly related to accounting and explain how they will be
impacted by the proposed change. Include examples. 30 %
Unacceptable
(Below 60%)
Did not identify
any processes
not directly
related to
accounting or
explain how they
would be
impacted by the
proposed
change.
Needs
Improvement (60-
69%)
Identified one
process not
directly related to
accounting but
did not explain
how it will be
impacted by the
proposed
change.
Satisfactory (70-
79%)
Identified two
processes not
directly related to
accounting but
the explanation of
how they will be
impacted by the
proposed change
lacked clarity.
Competent (80-
89%)
Identified two
processes not
directly related to
accounting and
explained how
they will be
impacted by the
proposed
change.
Exemplary (90-
100%)
Identified two or
more processes
not directly
related to
accounting and
explained how
they will be
impacted by the
proposed change
and included
examples.
2020 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.
2021 Strategic Education, Inc., Version 3
Use at least two quality sources to support your writing. Choose sources that are credible,
relevant, and appropriate. Cite each source listed on your source page at least one time within
your assignment. 5 %
Unacceptable
(Below 60%)
Did not cite any
sources.
Needs
Improvement (60-
69%)
Cited only one
source. Source
was not credible,
relevant, or
appropriate or it
was not cited
within the
assignment.
Satisfactory (70-
79%)
Cited two
sources but only
one source was
credible, relevant,
and appropriate;
or sources were
not cited within
the assignment.
Competent (80-
89%)
Cited at least two
sources, but not
all sources were
credible, relevant,
and appropriate
or not all were
cited within the
assignment.
Exemplary (90-
100%)
Cited two or
more credible,
relevant, and
appropriate
sources; each
source was cited
within the
assignment.
2020 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.
2021 Strategic Education, Inc., Version 3
Produce writing that contains accurate grammar, mechanics, and spelling in accordance with SWS
style. 5 %
Unacceptable
(Below 60%)
Produced writing
that lacks clarity,
organization, or
does not apply
SWS style. There
are significant
issues with
grammar,
mechanics, and
spelling. Overall,
errors are
significant in
number (7 or
more), and the
reader will have
difficulty
understanding
the writing.
Needs
Improvement (60-
69%)
Produced writing
that has
noticeable issues
with clarity,
organization, and
the application of
SWS style.
Errors in
grammar,
mechanics, and
spelling detract
from readability.
Overall, there
were frequent
errors (5–6) and
have a definite
impact on the
ability of the
reader to
understand the
writing.
Satisfactory (70-
79%)
Produced writing
that attempts to
be clear and well
organized and to
apply appropriate
SWS style.
Writing contains
some errors in
grammar,
mechanics, and
spelling. There
are multiple
errors (3–4) that
distract from the
reader's ability to
understand the
writing.
Competent (80-
89%)
Produced writing
that is clear and
well organized
and applies
appropriate SWS
style. Writing
contains some
errors in
grammar,
mechanics, and
spelling. There
may be
occasional errors
(1–2), but they do
not impact the
ability of the
reader to
understand the
writing.
Exemplary (90-
100%)
Produced writing
that is clear and
well organized
and applies
appropriate SWS
style. Writing
contains accurate
grammar,
mechanics, and
spelling with no
errors.
Week 8 Assignment - Where Do the Rules Come From? Who Impacts Accounting?
Summary
Click the linked activity title to access this assignment.
Text
Overview
2020 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.
2021 Strategic Education, Inc., Version 3
Throughout your studies, you have heard the "big names" of organizations that impact accounting. But
what do they really do? How do you know what the hot topics are? How are they influenced? What do
they have to do with the financial reports you have been studying all quarter? How could this impact
how financial reports are produced? For example, consider how a change in the way leases are
recognized may impact the liabilities on a balance sheet and expenses on an income statement (which
would then impact owner's equity).
Instructions
For this assignment, select
two of the organizations below.
FASB.
PCAOB.
GASB.
SEC.
COSO.
IFRS.
AICPA.
IMA.
IIA.
FEI.
Then, write a 2–3 page paper in which you:
Briefly explain the mission or focus of the two organizations you selected and cite at least two
quality sources for your information.
It is recommended that you refer to the organizations' websites or excerpts from their
established publications.
Choose sources that are credible, relevant, and appropriate. Cite each source listed on
your source page at least one time within your assignment. For help with research, writing,
and citation, access the library or review library guides.
Select a topic that one of the organizations is currently focused on, or one that they consider a
pressing issue or "hot topic," and provide supporting detail.
Summarize what the organization you selected is doing to address the issue you identified, and
include supporting examples.
Explain how the issue you identified impacts how financial reports are produced, and include
supporting examples.
2020 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.
2021 Strategic Education, Inc., Version 3
This course requires the use of Strayer Writing Standards. For assistance and information, please
refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your
professor for any additional instructions.
The specific course learning outcome associated with this assignment is:
Examine a current issue addressed by an industry organization and its impact on financial
reporting.
Scoring Guide
Briefly explain the mission or focus of the two organizations you selected and cite at least two
quality sources for your information. 20 %
Unacceptable
(Below 60%)
Did not explain
the mission or
focus of the two
organizations you
selected and did
not cite any
sources for your
information.
Needs
Improvement (60-
69%)
Briefly explained
the mission or
focus of one
organization you
selected but did
not cite sources
for your
information.
Satisfactory (70-
79%)
Briefly explained
the mission or
focus of the two
organizations you
selected but
neither of the
cited sources
were quality
sources
(credible,
relevant, or
appropriate).
Competent (80-
89%)
Briefly explained
the mission or
focus of the two
organizations you
selected, but one
of the cited
sources was not
a quality source
(credible,
relevant, or
appropriate).
Exemplary (90-
100%)
Briefly explained
the mission or
focus of the two
organizations you
selected and
cited two or more
quality sources
for your
information.
2020 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.
2021 Strategic Education, Inc., Version 3
Select a topic that one of the organizations is currently focused on, or one that they consider a
pressing issue or “hot topic,” and provide supporting details. 25 %
Unacceptable
(Below 60%)
Did not select a
topic that one of
the organizations
is currently
focused on, or
one that they
consider a
pressing issue or
“hot topic.
Needs
Improvement (60-
69%)
Selected a topic
that one of the
organizations is
currently focused
on, or one that
they consider a
pressing issue or
“hot topic, but
did not provide
any supporting
details.
Satisfactory (70-
79%)
Selected a topic
that one of the
organizations is
currently focused
on, or one that
they consider a
pressing issue or
“hot topic, but
the supporting
details seemed
unrelated to the
topic.
Competent (80-
89%)
Selected a topic
that one of the
organizations is
currently focused
on, or one that
they consider a
pressing issue or
“hot topic, and
provided
supporting
details but one or
two of the details
did not clearly
support the topic.
Exemplary (90-
100%)
Selected a topic
that one of the
organizations is
currently focused
on, or one that
each considers a
pressing issue or
“hot topic, and
provided
supporting
details.
2020 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.
2021 Strategic Education, Inc., Version 3
Summarize what the organization you selected is doing to address the issue you identified, and
include supporting examples. 25 %
Unacceptable
(Below 60%)
Did not
summarize what
the organization
you selected is
doing to address
the issue you
identified.
Needs
Improvement (60-
69%)
Attempted to
summarize what
the organization
you selected is
doing to address
the issue you
identified, but the
summary was
unclear or
seemed
unrelated.
Satisfactory (70-
79%)
Summarized
what the
organization you
selected is doing
to address the
issue you
identified but did
not include
examples or the
examples were
unrelated.
Competent (80-
89%)
Summarized
what the
organization you
selected is doing
to address the
issue you
identified, and
included
supporting
examples but one
of the examples
was not clearly
related.
Exemplary (90-
100%)
Summarized
what the
organization you
selected is doing
to address the
issues you
identified, and
included
supporting
examples.
Explain how the issue you identified impacts how financial reports are produced, and include
supporting examples. 25 %
Unacceptable
(Below 60%)
Did not explain
how the issue you
identified
impacts how
financial reports
are produced.
Needs
Improvement (60-
69%)
Explained that
the issue you
identified
impacts financial
reports but did
not explain how it
impacts how they
are produced.
Satisfactory (70-
79%)
Explained how
the issue you
identified
impacts how
financial reports
are produced, but
the explanation
lacked clarity.
Competent (80-
89%)
Explained how
the issue you
identified
impacts how
financial reports
are produced.
Exemplary (90-
100%)
Explained how
the issue you
identified
impacts how
financial reports
are produced
and included
supporting
examples.
2020 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.
2021 Strategic Education, Inc., Version 3
Produce writing that contains accurate grammar, mechanics, and spelling in accordance with SWS
style. 5 %
Unacceptable
(Below 60%)
Produced writing
that lacks clarity,
organization, or
does not apply
SWS style. There
are significant
issues with
grammar,
mechanics, and
spelling. Overall,
errors are
significant in
number (7 or
more), and the
reader will have
difficulty
understanding
the writing.
Needs
Improvement (60-
69%)
Produced writing
that has
noticeable issues
with clarity,
organization, and
the application of
SWS style.
Errors in
grammar,
mechanics, and
spelling detract
from readability.
Overall, there
were frequent
errors (5–6) and
have a definite
impact on the
ability of the
reader to
understand the
writing.
Satisfactory (70-
79%)
Produced writing
that attempts to
be clear and well
organized and to
apply appropriate
SWS style.
Writing contains
some errors in
grammar,
mechanics, and
spelling. There
are multiple
errors (3–4) that
distract from the
reader's ability to
understand the
writing.
Competent (80-
89%)
Produced writing
that attempts to
be clear and well
organized and to
apply appropriate
SWS style.
Writing contains
some errors in
grammar,
mechanics, and
spelling. There
may be
occasional errors
(1–2), but they do
not impact the
ability of the
reader to
understand the
writing.
Exemplary (90-
100%)
Produced writing
that is clear and
well organized
and applies
appropriate SWS
style. Writing
contains accurate
grammar,
mechanics, and
spelling with no
errors.
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