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ACCT 212 Course Project (Includes both
Course project)
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This course has two course projects due. The first, Course Project 1,
reinforces the basic principles of accounting and application of the
accounting information system. It is completed in two parts. The
second, Course Project 2, is an opportunity to show the ability to
analyze financial statements to arrive at conclusions based upon the
analysis.
Course Project 1 - Overview and Guidelines | Course Project 2 -
Overview and Guidelines
Course Project 1 - Overview and Guidelines
Course Project 1 consists of two parts, A and B, respectively. There
are 10 requirements for you to complete in this exercise, Part A has 1-
3 and Part B has 4-10. Part A is due at the end of Week 3. Part B is
due at the end of Week 5. See Syllabus/"Due Dates for Assignments
& Exams" for due date information.
The Course Project 1 template has all of the information you will
need to complete Parts A & B of the project. The template also
includes:
Detailed Project Instructions (with requirements) A reference list of
October transactions A Chart of Accounts reference sheet A Grading
Rubric to help explain what is expected. Each worksheet has the
Check Figures embedded as a comment.
1. Download the Excel template named ACCT212_CourseProject1
located on the Doc Sharing tab in the course shell.
2. To complete Part A (due at the end of Week 3):
Complete Requirements 1-3 on the Journal Entries, General Ledger,
and Trial Balance worksheets. Type your work directly into the

worksheets. Save your workbook as "CourseProject1A_
ACCT212_YourLastName". Submit your workbook to the Dropbox
under "Course Project 1-Part A" by the end of Week 3. Submit your
assignment to the Dropbox located on the silver tab at the top of this
page. For instructions on how to use theDropbox, read these Step-by-
Step Instructions or watch this Dropbox Tutorial.
3. To complete Part B (due at the end of Week 5):
Using feedback from your instructor and the worksheets from Part A,
complete requirements 4-10. Type your work directly into the
worksheets. Save your workbook as
"CourseProject1B_ACCT212_YourLastName". Submit the workbook
to the Dropbox under "Course Project 1-Part B" by the end of Week
5. Submit your assignment to the Dropbox located on the silver tab at
the top of this page. For instructions on how to use theDropbox, read
these Step-by-Step Instructions or watch this Dropbox Tutorial.
Course Project 2 - Overview and Guidelines
Course Project 2 consists of Problem 13-52A from your textbook. At
the end of Course Project 2, you will be able to prepare common-size
statements, analyze profitability; and make comparisons with the
industry. Course Project 2 is due at the end of Week 7.
The Course Project 2 template has all of the information you will
need to complete the project including:
Detailed requirements A worksheet to enter your solutions A Grading
Rubric to help explain what is expected.
1. Download the Excel template named ACCT212_CourseProject2
located on the Doc Sharing tab in the course shell.
2. To complete Course Project 2 (due at the end of Week 7):
Using the requirements worksheet for reference, complete
requirements 1-3 on the Your Solution worksheet. Type your work
directly into the worksheet. Save your workbook as
"CourseProject2_ACCT212_YourLastName". Submit your workbook
to the Dropbox under "Course Project 2" by the end of Week 7.
Submit your assignment to the Dropbox located on the silver tab at
the top of this page. For instructions on how to use theDropbox, read
these Step-by-Step Instructions or watch this Dropbox Tutorial.
***********************************
ACCT 212 Entire Course

ACCT 212 Course Project
ACCT 212 Week 4 Midterm
ACCT 212 Week 1-7 All Discussion Questions
Week 1 DQ1 Financial Statements
Week 2 DQ1 Prepaid Expenses vs. Unearned Revenue
Week 2DQ2 Accrual vs. Cash Accounting
Week 3DQ1 Ethical Business Decisions
Week 3DQ2 Trade Credit - Accounts Payable
Week 4DQ1 Inventory Management
Week 4DQ2 LIFO
Week 5DQ1 Non-current Assets and Related Liabilities
Week 5DQ2 Raising Capital (Cash)
Week 6DQ1 Stockholders Equity
Week 6DQ2 Net Income vs. Net Operating Cash
Week 7DQ1 Financial Statement Analysis
***********************************
ACCT 212 Final Exam (3 Different Sets)

This Tutorial contains 3 Different Sets, See Details Below
Set 1
At the end of the period it is necessary to close all temporary
accounts. (1) Explain why this process is required (10 points) and (2)
provide an example of the closing of an expense account, Supplies
Expense in the form of a journal entry
2. (TCO 2) As required to complete Course Project 1, one must
follow the cycle that includes 10 steps to complete the accounting
cycle. (1) Explain how to construct an Unadjusted Trial Balance (10
points) and (2) provide an example of the application of the
debit/credit rules in the development of the trial balance
(TCO 5) Internal Control Procedures are required to safeguard
company assets and to ensure ethical operation of the business. (1)
Explain how limited access can satisfy the purpose of internal control
(10 points) and (2) provide an example of how this control could be
implemented
4. (TCO 4) Inventory valuation methods determine the cost of goods
sold and the inventory balance. (1) Explain how the Last in First out
(LIFO) method is applied (10 points) and (2) provide an example of
the impact that this method of inventory valuation will have on Gross
Profit
5. (TCO 1) To evaluate the financial operation and health of a
business ratio analysis is used. (1) Provide the formula for the Acid-
test (or Quick) Ratio and explain how it is computed (10 points) and
(2) provide an example of how this ratio can be used in decision-
making in business.
1. (TCO 6) BagODonuts Company bought a used delivery truck on
January 1, 2010, for $19,200. The van was expected to remain in
service 4 years (30,000 miles). BagODonuts’ accountant estimated
that the truck’s residual value would be $2,400 at the end of its useful
life. The truck traveled 8,000 miles the first year, 8,500 miles the
second year, 5,500 miles the third year, and 8,000 miles in the fourth
year
TCO 7) ABC Inc. was incorporated on 1/15/12. Their corporate
charter authorized the following capital stock:

Preferred Stock: 7%, par value $100 per share, 100,000 shares.
Common Stock: $1 par value, 500,000 shares.
Fraud is an intentional misrepresentation of facts, made for the
purpose of persuading another party to act in a way that causes injury
or damage to that party. In our readings and discussions we have seen
several examples of fraud in business. Using that experience (1)
provide an example of a common fraudulent practice in business with
an explanation of how the practice works and (2) name and describe
each of the elements of the Fraud Triangle
) Internal Control Procedures are in place to protect the assets of
every business as mentioned in the textbook and our discussions. Of
the seven internal control procedures, list five of these controls and
describe how each procedure is implemented. (5 points each with 2
points for listing and 3 points for a description)
Below are the accounts of Super Pool Service, Inc. The accounts have
normal balances on June 30, 2012. The accounts are listed in no
particular order.
Account Balance
Common stock $5,100
Accounts payable $4,400
Service revenue $17,100
Land $28,800
Note payable $9,500
Cash $5,200
Dividends $6,100
Utilities expense $2,100
Accounts receivable $10,600
Delivery expense $700
Retained earnings $25,600
Salary expense $8,200
Prepare the company’s trial balance as of June 30, 2012, listing
accounts in proper sequence, as illustrated in the chapter. For
example, Accounts Receivable comes before Land. List the expense
with the largest balance first, the expense with the next largest
balance second, and so on.
Linda’s Lampshades started business on Jan. 1, 2001. They had the
following inventory transactions:

Set 2
1. (TCO 3) At the end of the period it is necessary to close all
temporary accounts. (1) Explain why this process is required (10
points) and (2) provide an example of the (10 points) (Points :
20)2121212122121
2. (TCO 2) As required to complete Course Project 1, one must
follow the cycle that includes 10 steps to complete the accounting
cycle. (1) Explain how the debit/credit rules are used….. (10
points)(Points : 20)
3. (TCO 5) Internal Control Procedures are required to safeguard
company assets and to ensure ethical operation of the business. (1)
Explain how limited access can satisfy the…... (10 points) (Points :
20)
4. (TCO 4) Inventory valuation methods determine the cost of
goods sold and the inventory balance. (1) Explain how the First in
First out (FIFO) method is applied (10 points) and…... (10
points) (Points : 20)
5. (TCO 1) To evaluate the financial operation and health of a
business ratio analysis is used. (1) Provide the formula for the
Current Ratio and explain how it is computed (10 points) and (2)
provide an example of how this ratio can be used in decision-
making in business. (10 points) (Points : 20)
6. (TCO 6) BagODonuts Company bought a used delivery truck
on January 1, 2010, for $19,200. The van was expected to remain
in service 4 years (30,000 miles). BagODonuts’ accountant
estimated that the truck’s residual value would be $2,400 at the
end of its useful life. ……. (Points : 25)
7. (TCO 7) ABC Inc. was incorporated on 1/15/12. Their
corporate charter authorized the following capital stock:
Preferred Stock: 7%, par value $100 per share, 100,000 shares.
Common…..(Points : 25)
8. (TCO 5) Fraud is an intentional misrepresentation of facts,
made for the purpose of persuading another party to act in a way
that causes injury or damage to that party. In our readings and
discussions we have seen several examples of fraud in business.
Using that …...

9. (TCO 5) Internal Control Procedures are in place to protect the
assets of every business as mentioned in the textbook and our
discussions. Of the seven internal control procedures, list five of
these controls and describe how each procedure is
implemented (Points : 25)
10. (TCO2) Below are the accounts of Super Pool Service, Inc.
The accounts have normal balances on June 30, 2012. The
accounts are listed in no particular order…. (Points : 25)
11. (TCO4) Linda’s Lampshades started business on Jan. 1, 2001.
They had the following inventory transactions:……(Points : 25)
Set 3
1. At the end of the period it is necessary to close all temporary
accounts. (1) Explain why this process is required (10 points) and (2)
provide an example of the closing of an expense account, Utilities
Expense in the form of a journal entry.
2. As required to complete Course Project 1, one must follow the
cycle that includes 10 steps to complete the accounting cycle. (1)
Explain which financial reports can be generated (10 points) and (2)
provide an example of information that those financial reports would
provide.
3. Internal Control Procedures are required to safeguard company
assets and to ensure ethical operation of the business. (1) Explain how
proper approvals can satisfy the purpose of internal control (10
points) and (2) provide an example of how this control could be
implemented.
4. Inventory valuation methods determine the cost of goods sold
and the inventory balance. (1) Explain how the Average Cost method
is applied (10 points) and (2) provide an example of the application of
this method.
5. To evaluate the financial operation and health of a business,
ratio analysis is used. (1) Provide the formula for Accounts
Receivable Turnover and explain how it is computed (10 points) and

(2) provide an example of how this ratio can be used in decision-
making in business.
6. Depreciation is a process to allocate the cost of long-life assets
to each period's income statement and adjusts the value of the asset on
the balance sheet. (1) Explain how the Double-declining balance
method is computed (10 points) and (2) provide an example of how
this method could be used on a new delivery truck purchased for
$25,000 to be used for 4 years with a salvage value of $0 for year one
only.
7. To raise capital, companies might sell bonds. This allows them
to bypass lenders such as banks and go directly to the investing
public. Your company is planning to sell bonds with a face amount of
$10,000 and paying 5% annual interest. (1) The day the bonds hit the
market, the bond price is quoted at 100. What is the bond's selling
price? (10 points) and (2) how does the company record this sale in its
accounting information system? Use journal entries to support your
answer.
8. There are three different forms of business; sole-proprietor,
partnership, and corporation. (1) Explain why a corporation's
separation of ownership and management may be a benefit (10 points)
and (2) as a stockholder explain why pre-emption may be a benefit.
9. Inventory valuation methods allow management to select a
method that best fits their business model. Given the following data,
what is the value of the cost of goods sold as determined by the First
in First out (FIFO) method? Show all computations.
Sales revenue 300 units at $15 per unit
Purchases 240 units at $10 per unit
Beginning inventory 120 units at $8 per unit
***********************************
ACCT 212 Week 1-7 All Discussion Questions

Week 1 DQ1 Financial Statements
Week 2 DQ1 Prepaid Expenses vs. Unearned Revenue
Week 2DQ2 Accrual vs. Cash Accounting
Week 3DQ1 Ethical Business Decisions
Week 3DQ2 Trade Credit - Accounts Payable
Week 4DQ1 Inventory Management
Week 4DQ2 LIFO
Week 5DQ1 Non-current Assets and Related Liabilities
Week 5DQ2 Raising Capital (Cash)
Week 6DQ1 Stockholders Equity
Week 6DQ2 Net Income vs. Net Operating Cash
Week 7DQ1 Financial Statement Analysis
***********************************
ACCT 212 Week 4 Midterm (5 Sets)
Please See all the Question Details below, This Tutorial contains 5
Different Sets

Set 1
1. (TCO 1) The Accounting Equation is used to develop the
organizations financial reports. (1) Describe what assets value would
be if Liabilities are $12,000 and Owners' Equity is $50,000 by
showing the Accounting Equation (10 points) and (2) provide an
example of two asset accounts that could contain the value. (10
points) (Points : 20)
2. (TCO 1) The financial statements present a company to the
public in financial terms. (1) Which financial statement should be
prepared first and why (10 points) and (2) explain what information
this financial statement provides. (10 points) (Points : 20)
3. (TCO 1) The accounting profession follows a set of guidelines
for measurement and disclosure of financial information called the
Generally Accepted Accounting Principles (GAAP). (1) Explain what
the Stable-Monetary-Unit Assumption is (10 points) and (2) provide
an example of its application. (10 points) (Points : 20)
4. (TCO 2) Transaction analysis results in the development of a
journal entry. A building is purchased for $535,000. (1) Name the
accounts impacted and how using the format account name/debit or
credit/dollar amount (10 points) and (2) explain how the Accounting
Equation is impacted. (10 points) (Points : 20)
5. (TCO 3) Adjusting Entries are required at the end of the period
to ensure that accrual accounting principles are applied. At the
beginning of the month $1,350 of office supplies were purchased.
There was not a beginning balance and the one purchase was the only
one for the month. At the end of the month $500 of supplies
remained. Develop the adjusting entry. (1) Name the accounts
impacted and how using the format account name/debit or
Equation is impacted. (10 points) (Points : 20)
1. (TCO 5) E-commerce creates its own risks and therefore special
internal controls. (1) Identify and explain one pitfall and one security
measure for an online business (10 points) and (2) provide examples
of how your selected security measure will strengthen internal
control. (15 points) (Points : 25)
(TCO 5) The bank account as a control device helps to protect cash.
One of the requirements is to conduct periodic bank statement

reconciliations. Using the following data, complete the bank
statement reconciliation for J & J Flooring, Inc. (Use the format
shown on page 255 of your textbook) (25 points)
Set 2
Question :
(TCO 1) The Accounting Equation is used to develop the
organizations financial reports. (1) Describe what liabilities are (10
points) and (2) provide an example of a liability account. (10 points)
2.
Question :
(TCO 1) The financial statements present a company to the public in
financial terms. (1) Which financial statement identifies how well the
company performed during the year (10 points) and (2) explain what
information this financial statement provides. (10 points)
3.
Question :
(TCO 1) The accounting profession follows a set of guidelines for
measurement and disclosure of financial information called the
the Entity Assumption is (10 points) and (2) provide an example of its
application. (10 points)
4.
Question :
(TCO 2) Transaction analysis results in the development of a journal
entry. A building is purchased for $35,000. (1) Name the accounts
Equation is impacted. (10 points)
5.
Question :
(TCO 3) Adjusting Entries are required at the end of the period to
ensure that accrual accounting principles are applied. At the
beginning of the month $350 of office supplies were purchased. There
was not a beginning balance and the one purchase was the only one
for the month. At the end of the month $100 of supplies remained.

Develop the adjusting entry. (1) Name the accounts impacted and how
using the format account name/debit or credit/dollar amount (10
points) and (2) explain how the Accounting Equation is impacted. (10
points)
1.
Question :
(TCO 5) Internal Controls are required to safeguard assets and to
ensure ethical business practices. (1) Identify and explain the reason
for any two of the five components of internal control (10 points) and
(2) provide examples of how your two selected components of
internal control will meet the goal of safeguarding assets and
promoting ethical business practices. (15 points)
2.
Question :
(TCO 5) The bank account as a control device that helps to protect
cash. One of the requirements is to conduct periodic bank statement
statement reconciliation for Acorn Plumbing, Inc. (Use the format
shown on page 255 of your textbook) (25 points)
The bank statement indicated a service charge of $56.
Acorn made a deposit on May 31, but this deposit did not appear on
the bank statement, $1,451.
A credit memo in the bank statement indicated a bank collection of a
note for $1,300 with interest received of $16. This item was dated
May 18.
Also included in the bank statement was a debit memo for a NSF
check for $314 from Barney Smythe.
Checks #1406 for $1,342, #1610 for $1,609, and #1825 for $857 were
written by Acorn and sent to he respective companies, but these
checks do not appear on the bank statement.
The balance on the bank statement as of May 31 was $13,119.
The Cash account on Acorn’s books showed an amount of $9,816.
Set 3
1. Question :

organization's financial reports. (1) Describe what liabilities value
would be if Assets are $50,000 and Owners' Equity is $25,000 by
example of two liability accounts. (10 points)
Question 2.Question :
financial terms. (1) Which financial statement should be prepared first
and why (10 points), and (2) explain what information this financial
statement provides. (10 points)
the Going-concern Assumption is (10 points) and (2) provide an
example of its application. (10 points)
entry. In the start-up of a business, the owner contributes $750,000 of
cash. (1) Name the accounts impacted and how to use the format
account name/debit or credit/dollar amount (10 points), and (2)
explain how the Accounting Equation is impacted. (10 points)
ensure that accrual accounting principles are applied. At the
beginning of the month, $1,350 of office supplies were purchased.
There was not a beginning balance and the one purchase was the only
one for the month. At the end of the month, $500 of supplies
remained. Develop the adjusting entry. (1) Name the accounts
credit/dollar amount (10 points), and (2) explain how the Accounting
(TCO 5) Internal Controls are required to safeguard assets and to
ensure ethical business practices. (1) Identify and explain the reason
for any two of the seven internal control procedures (10 points) and
(2) provide examples of how your two selected internal control

procedures will meet the goal of safeguarding assets and promoting
ethical business practices. (15 points)
Question 2.
Question :
statement reconciliation for J & J Flooring, Inc. (Use the format
shown on page 251 of your textbook.) (25 points)
· The bank statement indicated a service charge of $56.
· J & J made a deposit on May 31, but this deposit did not appear
on the bank statement, $1,451.
· A credit memo in the bank statement indicated a bank collection
of a note for $1,300 with interest received of $16. This item was dated
May 18.
· Also included in the bank statement was a debit memo for a
NSF check for $314 from Barney Smythe.
· Checks #1406 for $1,342, #1610 for $1,609, and #1825 for
$857 were written by J & J and sent to the respective companies, but
these checks do not appear on the bank statement.
· The balance on the bank statement as of May 31 was $13,019.
· The Cash account on Janus’ books showed an amount of
$9,716.
Set 4
1. Question : (TCO 1) The Accounting Equation is used to develop
the organization's financial reports. (1) Describe what liabilities value
2. Question : (TCO 1) The financial statements present a company to
the public in financial terms. (1) Which financial statement identifies
where cash was generated and where it was spent during the year

(10points), and (2) identify the three major parts of this statement. (10
points)
3. Question : (TCO 1) The accounting profession follows a set of
guidelines for measurement and disclosure of financial information
called the Generally Accepted Accounting Principles (GAAP). (1)
Explain what the Stable-Monetary-Unit Assumption is (10 points) and
(2) provide an example of its application. (10 points)
4. Question : (TCO 2) Transaction analysis results in the development
of a journal entry. In the start-up of a business, the owner contributes
$750,000 of cash. (1) Name the accounts impacted and how to use the
format account name/debit or credit/dollar amount (10 points), and (2)
5. Question : (TCO 3) Adjusting Entries are required at the end of the
period to ensure that accrual accounting principles are applied. The
building that houses the business is depreciated at an annual rate of
$14,000. Develop the adjusting entry for year end. (1) Name the
accounts impacted and how to use the format account name/debit
or credit/dollar amount (10 points), and (2) explain how the
Accounting Equation is impacted. (10 points)
1. Question : (TCO 5) E-commerce creates its own risks, and
therefore special internal controls. (1) Identify and explain one pitfall
and one security measure for an online business (10 points) and (2)
provide examples of how your selected security measure will
strengthen internal control. (15 points)
2. Question : (TCO 5) The bank account as a control device helps to
protect cash. One of the requirements is to conduct periodic bank
statement reconciliations. Using the following data, complete the
bank statement reconciliation. (Use the format shown on page 251of
your textbook.) (25 points)
Set 5

1.
Question :
organization's financial reports. (1) Describe what liabilities value
Question 2.
Question :
financial terms. (1) Which financial statement requires input from the
Income Statement and Statement of Retained Earnings (10 points),
and (2) explain what information this financial statement provides.
(10 points)
Question 3.
Question :
the Stable-Monetary-Unit Assumption is (10 points) and (2) provide
an example of its application. (10 points)
Question 4.
Question :
entry. In the start-up of a business, the owner contributes $750,000 of
cash. (1) Name the accounts impacted and how to use the format
account name/debit or credit/dollar amount (10 points), and (2)
Question 5.
Question :
ensure that accrual accounting principles are applied. The building
that houses the business is depreciated at an annual rate of
$14,000. Develop the adjusting entry for year end. (1) Name the
accounts impacted and how to use the format account name/debit or

credit/dollar amount (10 points), and (2) explain how the Accounting
1.
Question :
(TCO 5) E-commerce creates its own risks, and therefore special
internal controls. (1) Identify and explain one pitfall and one security
measure for an online business (10 points) and (2) provide examples
of how your selected security measure will strengthen internal
control. (15 points)
Question 2.
Question :
statement reconciliation. (Use the format shown on page 251 of your
textbook.) (25 points)
Use the information below to prepare the bank reconciliation for
Collier Cleaners for the month of September.
The bank statement indicated bank service charges of $63.
Outstanding checks as of September 30 amounted to $1,405.
Deposits in transit as of September 30 amounted to $2,769.
The ending balance per the September bank statement is $40,753.
Collier Cleaners bookkeeper mistakenly recorded a $1,610 cash
disbursement as $1,160 for Office Supplies on check #2402.
The bank mistakenly recorded a deposit of $2,800 as $280 on
February 17.
The bank made an EFT payment on behalf of the company for
Insurance for $3,200.
Bank collected rent of $3,000 and a note, for $16,450, including
interest of $450.
The ending cash balance per the books for September before any
adjustments was 28,900.
***********************************
ACCT 212 Week 4 Midterm (Set 2)

1. (TCO 1) Suppose your company sold $50,000 in merchandise to a
customer for cash. How does this transaction impact the accounting e
quation?
2. (TCO 2) Suppose your company paid $12,000 in cash for a used ca
r. How does this transaction impact the accounting equation?
3. (TCO 3) Pressure is one of the components of the fraud triangle. W
hat types of pressures do people face that could lead to fraud? Give an
example of how pressure could lead to fraud
4. (TCO 4) How does vertical analysis of financial statements differ fr
om horizontal analysis? Which method do you think is a better analysi
s tool?
1. (TCO 3) Physical control is a key feature in an internal control syst
em. Why is physical control such an important internal control? Give
an example of physical control as an internal control.
2. (TCO 1) Describe the income statement. Why is this statement imp
ortant to the company, creditors, and investors?
3. (TCO 4) Name and describe one liquidity ratio. What does this rati
o measure? What is the formula for this ratio?
***********************************
ACCT 212 Week 4 Midterm (Set 3)

1. (TCO 1) Suppose your company paid $12,000 in cash for its rent.
How does this transaction impact the accounting equation?
2. (TCO 2) Suppose your company sold $25,000 in merchandise to a
customer for credit. How does this transaction impact the accounting
equation?
3. (TCO 3) Opportunity is one of the components of the fraud triangle
. How can a company reduce opportunity as a fraud risk? Give an exa
mple of how someone could use opportunity to commit fraud and how
the company could reduce this risk.
4. (TCO 4) What is horizontal analysis of financial statements? How
does horizontal analysis differ from vertical analysis?
1. (TCO 3) Prenumbered documents are a key feature in an internal co
ntrol system. Why are prenumbered documents such an important inte
rnal control? Give an example of prenumbered documents as an intern
al control.
2. (TCO 1) Describe the balance sheet. Why is this statement importa
nt to the company, creditors, and investors?
3. (TCO 4) Name and describe one profitability ratio. What does this r
atio measure? What is the formula for this ratio?
***********************************

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