ACC305004VA016-1194-001 - INTERMEDIATE ACCOUNTING IIIWeek 9 Assi.docx

ACC305004VA016-1194-001 - INTERMEDIATE
ACCOUNTING III
Week 9 Assignment 1 - Submit Here
Rachel Bright on Sun, Jun 02 2019, 2:11 PM
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Citations (14/14)
1. 1http://e-langue.com/Lexique_anglo_francais_audit.htm
2. 2Another user's paper
9. 9Another student's paper
11. 11https://www.ifrs.org/-/media/feature/events-and-
conferences/2017/november/research-forum-programme-v2.pdf
Running head: 1 FINANCIAL ACCOUNTING 1
FINANCIAL ACCOUNTING 9
Financial Accounting

Rachel Bright
Professor Repp
ACC 305
Dye 6/3/19
Disclosures required on accounting policies
2 Methods and procedures that are used by the firms to prepare
their financial statements are known as accounting
policies. They involve method, design, procedures and even the
measurement estimates that are used in the preparation no the
financial statement. There some of the items and changes that
needs to be explained on the prepared financial statements so
that the document may be more understandable and usable by
the users of the financial statements. Disclosures on the
accounting policies refer to a condition where any relevant
information that may affect the reliability of the financial
statements is revealed and explained. 3 Disclosures provide an
insight into the management style whether it is conservative or
aggressive. They also help to ensure that management does not
use misleading policies when preparing financial statements but
rather ensure the strict consistency and adherence to generally
accepted accounting principles.
Financial disclosure enhances the completeness of the financial
reports by providing the much-needed information by the
stakeholders of the business unit. They help prospective
investors to make a decision whether to invest or not to invest
in a particular business unit. 4 Examples of the commonly
required disclosures are; disclosures on the accounting changes
that have material effect such as changes in the inventory
valuation, depreciation method or application of Generally
accepted accounting principles must be disclosed; disclosure on
the accounting errors which may have resulted from
mathematical computations or failure to use fair market value in
valuation of the assets must be disclosed; retirement of assets
which leads to net loss in the income statement is explained
through a disclosure; 5 all significant accounting policies
adopted in the preparation of the financial statements must be

disclosed and lastly, disclosure on the incomplete transactions
(Hellman, Carenys, & Moya Gutierrez, 1).
Financial disclosure on accounting changes that have material
effects is important to the users of the financial reports because
they help them to know the reason for the sudden changes that
they can see in the financial statements, disclosure on the
accounting errors help the user to evaluate and determine the
correct figure of the financial statement that they can use in
decision making, disclosure of the retirement of asset helps the
user to know the reason of the net loss that they can see in the
income statement and lastly, disclosure of the incomplete
transactions help the users to determine how the complete
financial statement would be if the all transactions were
completed and this helps them to determine if the firm would
make profit or loss.
Verizon communication has notes in which it makes disclosure
of a summary of the accounting policies used in preparation of
its financial statement. In the annual report of 2018, Verizon
Communications starts making its financial disclosures on page
55 (Verizon Communications, 2). First, Verizon
Communications states that it prepares its financial statements
using the U.S Generally Accepted Accounting Principles
(GAAP). The company has clearly made a disclosure on the
method of the estimation that it used when preparing the
financial statement. Examples of the estimates that are made
include; an allowance for the doubtful accounts, estimates on
the recovery of the property and plants, fair market
measurements that are used by the firm, non-recognized tax
benefits and so many other instruments that are explained in
this section. Additionally, in estimation, the firm clarifies that
it is expected that the actual values may differ from the
estimates that are applied. 6 Plant and property of the company
are depreciation on the straight-line method basis. Moreover,
firm ascertain that its derivatives are measured at the fair value
and engage in derivative transactions to manage its exposure to
the fluctuation of the currency. The company also makes

disclosure on the employee benefit plan. All the above
information is crucial because it helps the investor to make his
plan on whether to invest or not to invest in this company.
Verizon Communications makes another important disclosure on
the newly adopted accounting standards. It outlines the date
when each standard was adopted and its corresponding effect on
the financial statements. 7 The firm also discloses the
accounting policies that are used by the firm in the preparation
of the financial statements. For example, the revenue
recognition principle, method of estimation, the method of
depreciation and good will. These disclosures are of great
importance because they form the primary base that is used by
prospective investors to evaluate the performance of the
company. They also make the financial statement of the Verizon
Communication reliable because any change that is observed by
the users is explained in detail and therefore promote quality
decision making by investors (Roychowdhury, Shroff & Verdi,
3).
4 Importance of the management discussion and analysis section
of an annual report Management Discussion and Analysis
section of the annual report provides view of the performance
for the publicly traded company from the management
perspective. From the view of those engaged in the management
of the business, they provide an overview of business in terms
of past performance, its current position and also provides
future strategies that are to be put in place (Cohen, Gaynor,
Holder-Webb & Montague, 4).
Considering Verizon Communication management discussion
and analysis section, we can identify three items that will be
useful to the potential investors and these include its global
presence, internal capabilities of the firm and strategy that is
employed by the firm in its operations. Considering each of
these items, the management has confirmed that they have
commanded global presence by offering voice, data, video
services and other IT solutions. This is crucial to the mind of
the investor because, if the firm is able to operate beyond the

boundaries, it clearly shows that the firm is expanding and with
a global network, it will also command large customers which
will contribute to the growth and expansion of the firm. The
investor will therefore have confidence in investing in the firm
because they are sure the Verizon communication is growing
and expanding.
Considering the second item, the firm has internal capabilities
of high performing network where it delivers on what customers
want in the new digital world. From business analysis, internal
capabilities provide a competitive advantage to the firm (Wang,
5). Competitive advantage makes the firm reap more in terms of
the profit and if one had invested in the firm would make
returns when the profits are shared amongst the shareholders.
Lastly, the last item is a strategy, Verizon communications has
a strong strategy that is steady and consistent and this is evident
in the manner in which it makes network platform that is always
ahead in the technological transformation. This is so important
to the investors because they always value firm that has
strategies that have demonstrated are working and they are sure
that no time will they fail. The firm has the strategies that are
aligned in meeting the demands of the customers and they have
indeed been a source of efficiency to Verizon Communication.
Segmented information
Market segmentation refers to act of dividing customers into
groups which is done by business so that they can optimize on
how they deliver their products or services to particular
segments. Segmentation may be based on the demographic
variables (such as age, gender), geographic variables (such as
nation, region, location), psychographic variables (attitudes,
interests, values) and behaviors (such as purchase frequency,
brand loyalty) (Lynn, 6).
8 Some of the advantages of segmented financial reporting
are; it is more transparent and for the business with various
areas of operation, one can be able to determine which area is
profitable, helps the stakeholders to have a better sense of areas
that have improved and lastly, stakeholders are able to easily

uses segmented reporting to assess risk and returns to the
business. On the other side, segmented reporting place too much
emphasis on the present may lead to data manipulation and
lastly, times it investors may be confused where they need to
assess the whole data to make good decisions about the
investment. Advantages of segmented reporting are weightier
than disadvantages because one is able to determine areas that
are making a loss and they can also be used in assigning
responsibilities to deal with areas that are performing poorly
(Stocken, 7).
6 Verizon Communications has two segments- Wireless and
Wireline. Based on these two segments, operating income has
been segmented. The company present segmented earnings
before taxes, depreciation and amortization which they believe
this is critically significant to the stakeholders because they are
able to evaluate the profitability of each segment. Stakeholders
are also to evaluate the operating performance of each segment
without taking into consideration competitors’ information. The
management should increase the scope of information in its
segmented reporting in ensure they capture the information that
facilities comparison across the industries. It is necessary of the
investors are able to compare each segment across other
industries and determine if indeed Verizon Communications is
doing much better or worse than the other industries in each
segment.
9 Various types of auditor’s reports
10 There are four types of auditor’s report which include
unqualified, qualified, and adverse and disclaimer opinion. 8 An
unqualified opinion is a report issued by the auditor when he or
she determines that the financial records issued by the business
were maintained according to GAAP and there was no gross
misrepresentation. Qualified opinions refer to auditor report
where the financial records are not maintained according to the
GAAP but there was no any gross misrepresentation. The
adverse opinion refers to auditor report where financial records
were not maintained according to GAAP and also there is a

gross misrepresentation. Lastly, disclaimer opinion is the
auditor report is where the auditor shows that financial
statement is not accurate because of some of the incomplete
financial records (Henderson, 8). Auditor’s report is crucial to
banks bank because they use to determine the credibility of the
company in order to advance loans to the company. Through the
use of the auditor’s report, banks establish if the company
financial statements truly reflect the financial position of the
firm and if it uses internal controls for the cash transactions.
Auditor report of the Verizon Communications is an unqualified
opinion. This is because it is stated that the report was prepared
according to U.S GAAP and all the financial records submitted
to the auditor by the business were properly maintained
according to GAAP and are free from any gross
misrepresentation. The auditor’s report also that the financial
statement is a fair and true representation of the financial
position of Verizon Communication. Based on auditor’s report
of Verizon Communication, the banks will advance loan to it
because they can ascertain the credibility of the firm according
to the auditor’s report.
Conclusion
In summary, preparation of the financial statements demands
specific procedures, policies and rules to be followed what is
generally referred to as accounting policies. Strict Adherence is
critical because failure to so, will render the prepared financial
statements irrelevant and if they are used in the decision in such
state, they are likely to mislead because of their inaccurateness.
In preparation of the financial statements, there must be
provision for accounting disclosures. From the discussion, it has
been evident that MD&A is provided in an annual report to give
an overview of business performance from a management
perspective. Also, it has been clear auditor’s report is crucial to
the company and it is one of the documents that banks use to
determine if they will advance loan to a business unit or not.
Source list
1. Hellman, N., Carenys, J., & Moya Gutierrez, S.

(2018). 11 Introducing More IFRS Principles of Disclosure–
Will the Poor Disclosers Improve? Accounting in Europe, 15(2),
242-321.
https://www.tandfonline.com/doi/abs/10.1080/17449480.2018.1
476772
2. Verizon Communications. (2018). 2018 Annual
Report. 12https://www.verizon.com/about/sites/default/files/201
8-Verizon-Annual-Report.pdf
3. Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019). The
effects of financial reporting and disclosure on corporate
investment: A review. Available at SSRN 3364582.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3364582
4. Cohen, J. R., Gaynor, L. M., Holder-Webb, L. L., &
Montague, N. (2008). Management’s discussion and analysis:
Implications for audit practice and research. Current Issues in
Auditing, 2(2), A26-A35.
http://www.aaajournals.org/doi/abs/10.2308/ciia.2008.2.2.A26
5. Wang, H. L. (2014). Theories for competitive advantage.
https://ro.uow.edu.au/buspapers/408/ 6. Lynn, M. (2011).
Segmenting and targeting your market: Strategies and
limitations. https://scholarship.sha.cornell.edu/articles/243/ 7.
Stocken, P. C. (2013). 5 Strategic accounting
disclosure. Foundations and Trends® in Accounting, 7(4), 197-
291.http://www.nowpublishers.com/article/Details/ACC-027
8. 13 Henderson, K.J.(2019).What Are the 4 Types of Audit
Reports? 14https://smallbusiness.chron.com/4-types-audit-
reports-3794.html
Accounting 305: Intermediate III : Paper 1:
1. Assignment 1: Full Disclosure in Financial Reporting –
Verizon Communications
Due Week 9 and worth 110 points
According to the textbook, the goal of financial reporting is to
report financial information that is transparent and complete

and truthfully report the financial performance of a company.
Investors and other interested parties need to read and
understand all aspects of financing reporting.
Use the Internet to research Verizon Communications’ financial
statements, annual report, notes to the financial statements,
president’s letter, and management discussion and analysis from
the most recent year in order to complete this assignment.
Write a five to six ( 5 FULL) page paper in which you:
1. Discuss the disclosure requirement on accounting policies,
and identify at least two (2) examples of the most commonly
required disclosure. Explain the key ways in which the
examples you provided are useful to financial statement users.
Analyze Verizon Communications’ disclosure on accounting
policies, and give your opinion on whether or not the
information is helpful for decision making. Provide a rationale
for your response.
2. Explain the importance of the management discussion and
analysis section of an annual report. Select three (3) items from
Verizon’s management and discussion analysis of the annual
report that could be useful to potential investors. Provide three
(3) specific examples of how the three (3) items you selected
could influence a potential investor’s decision to invest in
Verizon.
3. Describe segmented information, and explain the way in
which companies determine segments. Identify at least three (3)
advantages and three (3) disadvantages of segmented financial
data. Give your opinion on whether or not the advantages
outweigh the disadvantages. Outline the manner in which
Verizon segments its financial data. Suggest key actions that
Verizon’s management can take in order to improve the
company’s segmented financial data. Provide a rationale for
your response.

4. Analyze the various types of auditor’s reports, and determine
the impact that the auditor’s report has on a company’s ability
to obtain financing from a bank. Identify the type of auditor’s
report issued on Verizon and speculate the way you believe
banks will perceive Verizon’s auditor’s report.
5. Use the Strayer Library to locate at least two (2) quality
academic resources in this assignment. Note: Wikipedia and
other websites do not qualify as academic resources.
Your assignment must follow these formatting requirements:
. This course requires use of new Strayer Writing Standards
(SWS). The format is different than other Strayer University
courses. Please take a moment to review the SWS
documentation for details.
. Be typed, double spaced, using Times New Roman font (size
12), with one-inch margins on all sides; citations and references
must follow SWS 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 and explain the requirements for full disclosure in
financial reporting.
Grading for this assignment will be based on answer quality,
logic / organization of the paper, and language and writing
skills, using the following rubric.
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Communicating professionally and ethically is one of the
essential skill sets we can teach you at Strayer. The following
guidelines will ensure:
· Your writing is professional
· You avoid plagiarizing others, which is essential to writing
ethically
· You give credit to others in your work
Visit Strayer’s Academic Integrity Center for more information.
Winter 2019
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Strayer University Writing Standards 2
� Include page numbers.
� Use 1-inch margins.
� Use Arial, Courier, Times New Roman, or Calibri font style.
� Use 10-, 11-, or 12-point font size for the body of your text.
� Use numerals (1, 2, 3, and so on) or spell out numbers (one,
two, three, and so on).
Be consistent with your choice throughout the assignment.

� Use either single or double spacing, according to assignment
guidelines.
� If assignment requires a title page:
· Include the assignment title, your name, course title, your
professor’s name, and the
date of submission on a separate page.
� If assignment does not require a title page (stated in the
assignment details):
a. Include all required content in a header at the top of your
document.
or b. Include all required content where appropriate for
assignment format.
Examples of appropriate places per assignment: letterhead of a
business letter
assignment or a title slide for a PowerPoint presentation.
� Use appropriate language and be concise.
� Write in active voice when possible. Find tips here.
� Use the point of view (first, second, or third person) required
by the assignment
guidelines.
� Use spelling and grammar check and proofread to help
ensure your work is error free.
� Use credible sources to support your ideas/work. Find tips
here.
� Cite your sources throughout your work when you borrow

someone else’s words or ideas.
Give credit to the authors.
� Look for a permalink tool for a webpage when possible
(especially when an electronic
source requires logging in like the Strayer Library). Find tips
here.
� Add each cited source to the Source List at the end of your
assignment. (See the Giving
Credit to Authors and Sources section for more details.)
� Don’t forget to cite and add your textbook to the Source List
if you use it as a source.
� Include a Source List when the assignment requires research
or if you cite the textbook.
� Type “Sources” centered on the first line of the page.
� List the sources that you used in your assignment.
� Organize sources in a numbered list and in order of use
throughout the paper. Use the
original number when citing a source multiple times.
� For more information, see the Source List section.
General Standards
Use Appropriate
Formatting
Title Your Work
Write Clearly

Cite Credible
Sources
Build a
Source List
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dynamic
Writing Assignments
Strayer University uses several different types of writing
assignments. The Strayer University
Student Writing Standards are designed to allow flexibility in
formatting your assignment and
giving credit to your sources. This section covers specific areas
to help you properly format
and develop your assignments. Note: The specific format
guidelines override guidelines in the
General Standards section.
Paper and Essay
Specific Format
Guidelines
PowerPoint or
Slideshow Specific
Format Guidelines

� Use double spacing throughout the body of your assignment.
� Use a consistent 12-point font throughout your assignment
submission. (For
acceptable fonts, see General Standards section.)
� Use the point of view (first or third person) required by the
assignment guidelines.
� Section headings can be used to divide different content
areas. Align section
headings (centered) on the page, be consistent, and include at
least two section
headings in the assignment.
� Follow all other General Standards section guidelines.
� Title slides should include the project name (title your work
to capture attention if
possible), a subtitle (if needed), the course title, and your name.
� Use spacing that improves professional style (mixing single
and double spacing as
needed).
� Use a background color or image on slides.
� Use Calibri, Lucida Console, Helvetica, Futura, Myriad Pro,
or Gill Sans font styles.
� Use 28-32 point font size for the body of your slides (based
on your chosen font
style). Avoid font sizes below 24-point.
� Use 36-44 point font size for the titles of your slides (based

on chosen font style).
� Limit content per slide (no more than 7 lines on any slide
and no more than 7
words per line).
� Include slide numbers when your slide show has 3+ slides.
You may place the
numbers wherever you like (but be consistent).
� Include appropriate images that connect directly to slide
content or presentation
content.
� Follow additional guidelines from the PowerPoint or
Slideshow Specific Format
Guidelines section and assignment guidelines.
Giving Credit to Authors and Sources
When quoting or paraphrasing another source, you need to give
credit by using an in-text
citation. An in-text citation includes the author’s last name and
the number of the source from
the Source List. A well-researched assignment has at least as
many sources as pages (see
Writing Assignments for the required number of sources). Find
tips here.
Option #1: Paraphrasing
Rewording Source Information in Your Own Words
· Rephrase the source information in your words.

Be sure not to repeat the same words of the author.
· Add a number to the end of your source (which will tie
to your Source List).
· Remember, you cannot just replace words of the
original sentence.
ORIGINAL SOURCE
“Writing at a college level requires informed
research.”
PARAPHRASING
As Harvey wrote, when writing a paper for
higher education, it is critical to research and
cite sources (1).
When writing a paper for higher education,
it is imperative to research and cite sources
(Harvey, 1).
Option #2: Quoting
Citing Another Person’s Work Word-For-Word
· Place quotation marks at the beginning and the end of
the quoted information.
· Add a number to the end of your source (which will tie
to your Source List).
· Do not quote more than one to two sentences
(approximately 25 words) at a time.

· Do not start a sentence with a quotation.
· Introduce and explain quotes within the context of
your paper.
ORIGINAL SOURCE
“Writing at a college level requires informed
research.”
QUOTING
Harvey wrote in his book, “Writing at a college
level requires informed research” (1).
Many authors agree, “Writing at a college
level requires informed research” (Harvey, 1).
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m/login.aspx?direct=true&db=ers&AN=98402046&site=eds-
live&scope=site
Page Numbers
When referencing multiple pages in a text book or other
large book, consider adding page numbers to help the
reader understand where the information you referenced
can be found. You can do this in three ways:
a. In the body of your paper;
or b. In the citation;

or c. By listing page numbers in the order they were
used in your paper on the Source List.
Check with your instructor or the assignment guidelines to
see if there is a preference based on your course.
IN-TEXT CITATION
(Harvey, 1, p. 16)
In the example, the author is Harvey, the source list number
is 1, and the page number that this information can be
found on is page 16.
Multiple Sources (Synthesizing)
Synthesizing means using multiple sources in one sentence
or paragraph (typically paraphrased) to make a strong
point. This is normally done with more advanced writing,
but could happen in any writing where you use more than
one source.
The key here is clarity. If you paraphrase multiple sources
in the same sentence (of paragraph if the majority of the
information contained in the paragraph is paraphrased),
you should include each source in the citation. Separate
sources using semi-colons (;) and create the citation in
the normal style that you would for using only one source
(Name, Source Number).
SYNTHESIZED IN-TEXT CITATION
(Harvey, 1; Buchanan, 2)
In the example, the authors Harvey and Buchanan were

paraphrased to help the student make a strong point.
Harvey is the first source on the source list, and Buchanan is
the second source on the source list.
Traditional Sources
Discussion Posts
When quoting or paraphrasing a source for discussion
threads, include the source number in parenthesis after the
body text where you quote or paraphrase. At the end of
your post, type the word “Sources” and below that include
a list of any sources that you cited.
If you pulled information from more than one source,
continue to number the additional sources in the order that
they appear in your post.
For more information on building a Source List Entry, see
Source List section.
SAMPLE POST
The work is the important part of any writing
assignment. According to Smith, “writing
things down is the biggest challenge” (1).
This is significant because…
The other side of this is also important. It is
noted that “actually writing isn’t important as
much as putting ideas somewhere useful” (2).

SOURCES
1. William Smith. 2018. The Way Things Are.
http://www.samplesite.com/writing
2. Patricia Smith. 2018. The Way Things Really
Are. http://www.betterthansample.com/tiger
A web source is any source accessed through an internet
browser. Before using any source, first determine its credibility.
Then decide if the source is appropriate and relevant for your
project. Find tips here.
Home Pages
A home page is the main page that loads when you type
a standard web address. For instance, if you type Google.
com into the web browser, you will be taken to Google’s
home page.
If you do need to cite a home page, use the webpage’s
title from the browser. This found by moving your mouse
cursor over the webpage name at the top of the browser.
When citing a homepage, it is likely because there is a news
thread, image, or basic piece of information on a company
that you wish to include in your assignment.
Specific Web Pages
If you are using any web page other than the home page,
include the specific title of the page and the direct link (when
possible) for that specific page in your Source List Entry.
If your assignment used multiple pages from the same author/
source, create separate Source List Entries for each page
when possible (if the title and/or web address is different).
Web Sources

https://owl.purdue.edu/owl/research_and_citation/conducting_re
search/evaluating_sources_of_information/index.html
Effective Internet Links
When sharing a link to an article with your instructor and
classmates, start with a brief summary and why you chose
to share it.
Be sure to check the link you’re posting to be sure it will
work for your classmates. They should be able to just click
on the link and go directly to your shared site.
Share vs. URL Options
Cutting and pasting the URL (web address) from your browser
may not allow others to view your source. This makes it hard
for people to engage with the content you used.
To avoid this problem, look for a “share” option and choose
that when possible so your classmates and professor
get the full, direct link. Always test your link(s) before
submitting to make sure they work.
If you cannot properly share the link, include the article as an
attachment. Interested classmates and your professor can
reference the article shared as an attachment. Find tips here.
POOR EXAMPLE
Hey check out this article: http://www.
Jobs4You.FED/Jobs_u_can_get

BETTER EXAMPLE
After reading the textbook this week, I
researched job sites. I found an article on how
to find the best job site depending on the job
you’re looking for. The author shared some
interesting tools such as job sites that collect job
postings from other sites and ranks them from
newest to oldest, depending on category. Check
out the article at this link: http://www.Jobs4You.
FED/Jobs_u_can_get
Charts, images, and tables should be centered and followed by
an in-text citation. Design your page and place a citation
below the chart, image, or table. When referring to the chart,
image, or table in the body of the assignment, use the citation.
On your Source List, provide the following details of the visual:
· Author’s name (if created by you, provide your name)
· Date (if created by you, provide the year)
· Type (Chart, Image, or Table)
· How to find it (link or other information – See Source List
section for additional details).
Charts, Images, and Tables
https://nyti.ms/24L5XkV
Source List
The Source List (which includes the sources that you used in
your assignment) is a new page

you add at the end of your paper. The list has two purposes: it
gives credit to the authors that
you use and gives your readers enough information to find the
source without your help. Build
your Source List as you write.
· Type “Sources” at the top of a new page.
· Include a numbered list of the sources you used in your paper
(the numbers
indicate the order in which you used them).
1. Use the number one (1) for the first source used in the paper,
the number
two (2) for the second source, and so on.
2. Use the same number for a source if you use it multiple
times.
· Ensure each source includes five parts: author or
organization, publication date,
title, page number (if needed), and how to find it. If you have
trouble finding
these details, then re-evaluate the credibility of your source.
· Use the browser link for a public webpage.
· Use a permalink for a webpage when possible. Find tips here.
· Instruct your readers how to find all sources that do not have
a browser link
or a permalink.
· Separate each Source List Element with a period on your
Source List.
AUTHOR PUBLICATION DATE TITLE PAGE NO. HOW TO

FIND
The person(s) who
published the source. This
can be a single person,
a group of people, or an
organization. If the source
has no author, use “No
author” where you would
list the author.
The date the source was
published. If the source
has no publication date,
use “No date” where you
would list the date.
The title of the
source. If the
source has no title,
use “No title”
where you would
list the title.
The page
number(s) used. If
the source has no
page numbers,
omit this section
from your Source
List Entry.
Instruct readers how to find
all sources. Keep explanations
simple and concise, but
provide enough information

so the source can be located.
Note: It is your responsibility
to make sure the source can
be found.
Michael Harvey
In the case of multiple
authors, only list the first.
2013
This is not the same as
copyright date, which is
denoted by ©
The Nuts &
Bolts of College
Writing
p. 1
Include p. and
the page(s) used.
http://libdatab.strayer.edu/
login?url=http://search.
ebscohost.com/login.aspx
Setting Up the
Source List Page
Creating a
Source List Entry

Source List Elements
Source List
1. Michael Harvey. 2013. The Nuts & Bolts of College Writing.
p. 1. http://libdatab.strayer.edu/
login?url=http://search.ebscohost.com/login.aspx
1. Michael Harvey. 2013. The Nuts & Bolts of College Writing.
p. 1. http://libdatab.strayer.edu/login?url=http://search.
ebscohost.com/login.aspx
2. William R. Stanek. 2010. Storyboarding Techniques chapter
in Effective Writing for Business, College and Life. http://
libdatab.strayer.edu/login?url=http://search.ebscohost.com/login
.aspx?direct=true&db=nlebk&AN=359141&site=e
ds-live&scope=site&ebv=EB&ppid=pp_23
3. Zyad Hicham. 2017. Vocabulary Growth in College-Level
Students’ Narrative Writing. http://libdatab.strayer.edu/
login?url=http://search.ebscohost.com/login.aspx?direct=true&d
b=edsdoj&AN=edsdoj.9b7fad40e529462bafe3a936
aaf81420&site=eds-live&scope=site
4. Anya Kamenetz. July 10, 2015. The Writing Assignment That
Changes Lives. https://www.npr.org/sections/
ed/2015/07/10/419202925/the-writing-assignment-that-changes-
lives

5. Brad Thor. June 14, 2016. The Best Writing Advice I Ever
Got. http://time.com/4363050/brad-thor-best-writing-advice/
6. Karen Hertzberg. June 15, 2017. How to Improve Writing
Skills in 15 Easy Steps. https://www.grammarly.com/blog/
how-to-improve-writing-skills/
7. Roy Peter Clark. 2008. Writing Tools: 55 Essential Strategies
for Every Writer. p.55-67. Book on Amazon.com.
8. C.M. Gill. 2014. The Psychology of Grading and Scoring
chapter in Essential Writing Skills for College & Beyond.
Textbook.
9. ABC Company’s Policy & Procedures Committee. No Date.
Employee Dress and Attendance Policy. Policy in my office.
10. Henry M. Sayre. 2014. The Humanities: Culture, Continuity
and Change, Vol. 1. This is the HUM111 textbook.
11. Savannah Student. 2018. Image. http://www.studentsite.com
12. Don Dollarsign. 2018. Chart.
http://www.allaboutthemoney.com
13. Company Newsletter Name. 2018. Table. Company
Newsletter Printed Copy (provided upon request).

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