Course Project OverviewTABLE OF CONTENTS
Financial Statement Analysis
Objectives
Analyze the financial statements of a publicly traded company.
Individual Assignment
This is an individual assignment. Each student will select a company, analyze the financial
statements, and answer the questions addressed in the section below. You will be required to
prepare a narrated 8-10 slide PowerPoint presentation that discusses your findings. Your
professor reserves the right to approve your company of choice for this project.
Scenario and Deliverables
Obtain an annual report from a publicly traded corporation that is interesting to you. Be sure
the company has property and equipment, intangible assets, and long-term debt on its
balance sheet. Using techniques you have learned in the previous weeks, respond to the
following questions.
1. What is the amount of property and equipment on the balance sheet for the 2 most
recent years? What is the amount of accumulated depreciation and the depreciation
expense? What amounts are on the cash flow statement for the most recent year that
relate to depreciation, gains and sales of property and equipment, and purchases and
sale of property of equipment? What amounts are permitted for inclusion in the
capitalized cost of property and equipment?
2. Looking at the footnote disclosures of the company, what are the individual components
of property and equipment? For example, what are the amounts for land, building,
equipment, accumulated depreciation, and so forth? How do companies account for
nonmonetary exchange and dispositions of property and equipment?
3. Does the company have intangible assets? If so, what are the types of intangible assets
(patent, copyrights, etc.) and their amounts? What is the amount of accumulated
amortization and amortization expense? What amounts on the most recent cash flow
statement relate to the purchase and sale of intangible assets? How do intangible
assets differ from property and equipment? What costs do we include in intangible
assets?
4. Does the company have goodwill? What are the footnote disclosures relating to goodwill
and the related acquisition? Please also describe the calculation of goodwill and how we
account for differences between fair value and book value of assets acquired.
5. What are the company’s depreciation methods? What is the range of estimated useful
lives used for depreciating its assets? Does the company use the same depreciation
methods for financial statements and tax returns? If not, please describe the methods
used for tax purposes.
6. What are the company’s footnote disclosures relating to impairment? Please also
describe how to determine whether an impairment exists and how to calculate the
impairment loss.
TABLE
CONTENTS
7. What are the amounts and descriptions
of theOF
company’s
current liabilities for the most
recent year? Does the company have any contingent liabilities? If yes, please describe
them. Does the company have any subsequent events disclosed in its footnotes? If so,
please describe them.
8. What are the amounts and descriptions for all of the company’s long-term liabilities on
its balance sheet for the 2 most recent years? What is the interest expense for the 2
most recent years? What amounts are included in the cash flow statements for
proceeds from issuance of debt and repayment of debt for the most recent year? For
each note payable discussed in the footnotes disclosures, what is the interest rate, total
amount borrowed, and maturity date?
9. Does the company have bonds payable? If so, what are the amounts? Please also
describe how bonds payable differ from notes payable and how to account for the
issuance of bonds at par, at a discount, and at a premium. How is the discount and
premium amortized? What is the effective interest method?
10. Does the company have capital leases? If so, what are the amounts and terms of the
leases? What are the four criteria for a lease to be considered a capital lease? What are
the additional criteria for the lessor? What is the difference between a sales-type lease
and a direct-financing lease?
Guidelines
Narrated PowerPoint presentation should be 8-10 slides plus cover slide and Works Cited
slide(s). Use a 12-point font, with double spacing, and include a cover page, table of
contents, introduction, body of the report/main slides, summary or conclusion, and works
cited.
Even though this is not a scientific-type writing assignment, references are still very
important. At least three authoritative, outside references are required (articles and web
pages with anonymous authors are not acceptable). These should be listed on the works
cited page.
Appropriate citation is required.
All DeVry University policies are in effect, including the plagiarism policy.
The PowerPoint presentation is due on Sunday of Week 7 of this course. The presentation
should be 8-10 slides in length, plus slides for the cover page, table of contents and works
cited slides.
Any questions about this paper can be discussed in the course Q and A Forum in the
Introduction and Resources module.
This PowerPoint presentation assignment is worth 160 points. The assignment will be
graded on quality of research topic, quality of paper information, use of citations, grammar,
writing and oral narration. See details in the grading rubric below. Additional grading
criteria is available in the Week 7 Course Project page.
Sample Outline
See more details in the Best Practices section below.
Cover Page
Table of Contents
Introduction and Company Background
Main Slides – Body of Report
Summary and Conclusion
Work Cited
Milestones
TABLE OF CONTENTS
The project is due at the end of Week 7. However, you should be working on a portion of the
project each week to ensure that you will be able to meet this deadline without any problem.
Grading Rubrics
For additional grading criteria, please refer to the Week 7 Course Project grading rubric.
Section
Criteria
Points
The presentation includes accurate
information for the following items:
Company Background
When did the company start?; What industry
does the company compete in?; What
products or services does the company
sell?;Where is the company headquartered?;
How many employees does the company
have?; What is the fiscal year-end for the
company?
14
The presentation includes correct amounts for
the following items for the most recent two
years:
Property, Plant, and
Equipment (PP&E)
Property, Plant, and
Equipment (PP&E) individual components from
the footnotes
Depreciation Methods
Intangible Assets
PP&E, the amount of accumulated
depreciation and depreciation expense, the
amounts on the cash flow statement that
relate to depreciation, gains and sales of
PP&E and purchases and sales of PP&E.
The presentation includes correct amounts for
the following items by category for the most
recent two years:
14
14
What are the amounts for land, building,
equipment, accumulated depreciation, etc.
The presentation includes correct information
with regards to the company’s depreciation
methods and the range of estimated useful
lives by asset category.
The presentation includes correct amounts for
the following items for the most recent two
years:
14
14
Section
Criteria
TABLE OF CONTENTS
Points
What are the types of intangible assets
(goodwill, patents, copyrights, etc.) and their
amounts?;What is the amount of accumulated
amortization and amortization expense?; What
amounts on the cash flow statement relate to
the purchase and sale of intangible assets?
Current Liabilities
The presentation includes correct information
with regards to the amounts and descriptions
of all of the company’s current liabilities for the
most recent two years.
14
Long-Term Liabilities
The presentation includes correct amounts for
the following items for the most recent two
years: long-term liabilities, the amount of
interest expense, the amounts on the cash
flow statement that relate to the issuance and
repayment of debt.
14
Long-Term Debt (Footnote
Disclosure)
The presentation includes correct information
with regards to the company’s interest rate,
total amount borrowed, and maturity date for
each note payable listed in the footnotes.
14
The presentation accurately answers each of
the following questions:
What amounts are permitted for inclusion in
the capitalized cost of PP&E?
How do companies account for the nonmonetary exchange and disposition of
PP&E?
How do intangible assets differ from PP&E?
Conclusion
What costs are included in intangible
assets?
What causes goodwill? How is goodwill
calculated?
15
How is impairment of intangible assets
calculated?
What are contingent liabilities?
What is bonds payable and how does the
discount and/or premium of a bond get
calculated?
What are the four criteria that pertain to a
capital lease?
Professionalism
The presentation is well organized, contains
correct spelling and grammar, has relevant
25
Section
Criteria
TABLE OF CONTENTS
Points
narration, and has properly formatted
references in APA.
Outcome BSAC.PLO-1: Generate, understand and
interpret financial
statements and information.
Excellent: The presentation includes clear
evidence the student can generate,
understand and interpret financial statements
and information.
4
Outcome BSAC.PLO-4:
Analyze and clearly
communicate accounting
information as part of
business decision making.
Excellent: The presentation includes clear
evidence the student can analyze and clearly
communicate accounting information as part
of decision-making.
4
Total:
160
Best Practices
The following are best practices in preparing this presentation.
Cover page: Include whom you prepared the paper for, who prepared it, and the date.
Table of contents: List the main ideas and sections of the paper and the pages where
they are located. Illustrations should be included separately.
Introduction and Company Background: This will indicate that you are introducing the
paper. The purpose of an introduction or opening is to
1. introduce the subject and why the subject is important;
2. preview the main ideas and the order in which they will be covered; and
3. establish the tone of the document.
Include in the introduction a reason for the audience to read the paper. Also include an
overview of what you will cover and the importance of the material. (This should include or
introduce the questions you are asked to answer in each assignment.)
Body of the report/Main Slides: State the main ideas, give the major points of each idea,
and provide evidence. Show some type of division, such as separate, labeled sections;
separate groups of paragraphs; or headers. Include the information you found during your
research and investigation.
Summary and conclusion: Summarizing is similar to paraphrasing but presents the gist
of the material in fewer words than the original. An effective summary identifies the main
ideas and the major support points from the body of the report; minor details are left out.
Summarize the benefits of the ideas and how they affect the subject.
Works cited: Use the citation format specified in the Syllabus.
Additional hints on preparing the best possible project follow.
1. Apply a three-step process to writing: plan, write, and complete.
2. Prepare an outline of the presentation before going forward.
3. Complete a first draft and then go back to edit, evaluate, and make any changes
required.
4. Use visual communication to further clarify and support the written part of the report.
Examples include graphs, diagrams, photographs, flowcharts, maps, drawings,
animation, video clips, pictograms, and tables.
TABLE OF CONTENTS
Adding Narration to PowerPoint
Adding audio narration on a PowerPoint slide is very simple. Go to your first slide that you’ve
already completed, and on the top ribbon selections click:
Insert -> Audio -> Record Audio
This will open a little recorder icon that you’ll see sitting over top of the slide. Then, click the
red record button on the recorder icon and “talk to your slide” to explain the content that’s on
it, just like you’re explaining the slide to a room full of people. When you have completed your
narration, click the little stop button on the recorder icon on the slide to save that slide’s voice
recording. For each additional slide, repeat the process to record the voice-over for that slide,
and so on. Be sure to save your presentation after you have added the narration to each
slide.
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Formatting
Title Page
Citation
Outline
