This document provides a comprehensive financial statement analysis of Google Inc., covering its history, products, services, and competitive landscape. It includes detailed horizontal and ratio analyses of the company's income statements and balance sheets over three years, highlighting significant growth in revenue, profits, and assets. Finally, the document offers investment recommendations based on the company's solid financial performance, despite a competitive business environment.

1. Running head: FINANCIAL STATEMENT ANALYSIS ON
GOOGLE INC.
1
FINANCIAL STATEMENT ANALYSIS ON GOOGLE INC.
8
A Comprehensive Financial Statement Analysis on (Company
Name).
Nathan T. Thomas
ACC 205 Principals of Accounting
Instructor Name
Date
Introduction
The information from Financial statements is used widely by
both external and internal users, including investors, creditors,
managers, and executives. These users must analyze the
information in order to make business decisions and making
right decision about the investment opportunities in a company,
so understanding financial statements is of great importance.
Several methods of performing financial statement analysis
exist. This paper is primarily aimed to provide a detailed
analysis of the financial statements of Google Inc., selected as a
publicly traded company in United States.
First of all a short discussion about the company’s history, its
products and services, its industry and competitors is provided
in the section named ‘Company Overview’. In the next section,
the comprehensive three year income statement and balance
sheet analysis is presented. The meaning and importance of
horizontal analysis and a visual presentation of the horizontal
analysis using the items of income statement and balance sheet
of the company as Google Inc. is detailed.
As the ratio analysis is a fundamental necessity of evaluation a

2. firm’s financial and operational soundness and overall
performance, the successive section is dealt with ratio analysis
of the company. The meaning of the ratios used for analysis and
the implications of the results found is enclosed with this
section. Finally an effective and meaningful recommendation
about the company’s performance and its investment
opportunities is provided to all individual and institutional
investors.
Company Overview
Google Inc. is a technology company which builds products and
provides services in order to organize the information and make
it universally accessible and useful by the ultimate users.
Google Inc. was founded in 1998 and is headquartered in
Mountain View, California, United States. With its 44,777 full
time employees the firm is conducting its business in the
technology sector and belongs to the Internet Information
Providers industry in United States. It provides a ‘Search
service’ that delivers so many relevant search results in
response to the user queries;‘Product Listing Ads’ that offer
product information for customers; Search plus Your World;
Google Now, a predictive search feature; and Google
Knowledge Graph, which enhances Search service. The
company also offers Ad-Words, an auction-based advertising
program; AdSense, a program which enables Websites that are
part of the Google Network to deliver ads; Google Display, a
display advertising network; DoubleClick Ad Exchange, a
marketplace for the trading display ad space; and YouTube that
provides video, interactive, and other ad formats. In addition, it
provides Google Mobile that extends its products and services
to mobile device users; Google Local, which provides local
information; Android, an open source mobile software platform;
Google Chrome OS, an open source operating system; Google
Chrome, a Web browser; Google+ for sharing various things
online with different people; Google Play, a cloud-based digital
entertainment destination; Google Drive, a place for users to

3. create, share, collaborate, and keep their stuff; and Google
Wallet, a virtual wallet for in-store contactless payments.
Further, the company offers Google TV, a platform for
consumers to use television and the Internet on a single screen;
Google Apps, a cloud computing suite of message and
collaboration tools; Search Appliance, a search technology for
use within enterprises; Google Site Search, a custom search
engine; Google Commerce Search for online retail enterprises;
Google Maps Application Programming Interface; and Google
Earth Enterprise, a software solution for imagery and data
visualization. Additionally, it offers mobile wireless devices,
and related products and services. Its major competitors in the
same industry are the Yahoo! Inc., the Facebook Inc., MSN,
AOL Inc., Disney Online, Move Inc., Match.com LLC, SINA
Corporation, Daum Communications Corporation.
Horizontal Analysis
Horizontal analysis is a fundamental procedure of comparing
ratios or line items in a company’s financial statements over a
certain period of time and based on which an analyst or investor
can gather knowledge about the financial health of the selected
company and can make a crucial decision whether to invest in it
or not. One method of performing a horizontal financial
statement analysis compares the absolute dollar amounts of
certain items over a period of time. The other method of
performing horizontal financial statement analysis compares the
percentage difference in certain items over a period of time. The
dollar amount of the change is converted to a percentage
change. A three-year horizontal analysis (2010, 2011and 2012)
of the income statement of Google Inc. presented in the table
below:
Period Ending
31-Dec-10
31-Dec-11
Change
31-Dec-12
Change

4. Total Revenue
29,321,000
37,905,000
29%
50,175,000
32%
Cost of Revenue
10,417,000
13,188,000
27%
20,634,000
56%
Gross Profit
18,904,000
24,717,000
31%
29,541,000
20%
Research Development
3,762,000
5,162,000
37%
6,793,000
32%
Selling General and Admin
4,761,000
7,813,000
64%
9,988,000
28%
Total Operating Expenses
8,523,000
12,975,000
52%
16,781,000
29%

5. Operating Income or Loss
10,381,000
11,742,000
13%
12,760,000
9%
Other Income/Expenses Net
415,000
584,000
41%
626,000
7%
EBIT
10,796,000
12,326,000
14%
13,386,000
9%
Income Tax Expense
2,291,000
2,589,000
13%
2,598,000
0%
Net Income From Cont. Ops
8,505,000
9,737,000
14%
10,788,000
11%
Net Income
8,505,000
9,737,000
14%
10,737,000
10%

6. In the year 2011, total revenue increased by 29%, gross profit
increased by 31%, EBIT (earnings before interest and tax)
increased by 14% and net income increased by 14% than that of
the year 2010. The company performed very well during the
year 2011.In the year 2012, total revenue increased by 32%,
gross profit increased by 20%, EBIT (earnings before interest
and tax) increased by 9% and net income increased by 10% than
that of the year 2011. The company performed well during the
years 2011 and 2012. From the respective balance sheet of the
company of 2010, 2011 and 2012, here the horizontal analysis is
conducted as the percentage change in the asset and liability
items for the period 2010 to 2011 and 2011 to 2012 in the
following table:
Period Ending
31-Dec-10
31-Dec-11
Change
31-Dec-12
Change
Cash And Cash Equivalents
13,630,000
9,983,000
-27%
14,778,000
48%
Short Term Investments
21,345,000
34,643,000
62%
33,310,000
-4%
Net Receivables
5,261,000
6,387,000
21%
9,729,000

7. 52%
Inventory
0
35,000
505,000
1343%
Other Current Assets
1,326,000
1,710,000
29%
2,132,000
25%
Total Current Assets
41,562,000
52,758,000
27%
60,454,000
15%
Long Term Investments
523,000
790,000
51%
1,469,000
86%
Property Plant & Equipment
7,759,000
9,603,000
24%
11,854,000
23%
Goodwill
6,256,000
7,346,000
17%
10,537,000

8. 43%
Intangible Assets
1,044,000
1,578,000
51%
7,473,000
374%
Other Assets
442,000
499,000
13%
2,011,000
303%
Deferred Long Term Asset
265,000
0
-100%
0
Total Assets
57,851,000
72,574,000
25%
93,798,000
29%
Accounts Payable
6,137,000
7,148,000
16%
10,893,000
52%
Current Portion of LTD
3,465,000
1,218,000
-65%
2,549,000

9. 109%
Other Current Liabilities
394,000
547,000
39%
895,000
64%
Total Current Liabilities
9,996,000
8,913,000
-11%
14,337,000
61%
Long Term Debt
0
2,986,000
2,988,000
0%
Other Liabilities
1,579,000
2,199,000
39%
2,786,000
27%
Deferred LT-Liabilities
35,000
331,000
846%
1,972,000
496%
Total Liabilities
11,610,000
14,429,000
24%
22,083,000

10. 53%
Common Stock
18,235,000
20,264,000
11%
22,835,000
13%
Retained Earnings
27,868,000
37,605,000
35%
48,342,000
29%
Other Stockholder Equity
138,000
276,000
100%
538,000
95%
Total Stockholder Equity
46,241,000
58,145,000
26%
71,715,000
23%
From year 2010 to 2011, here the horizontal analysis shows that
the current assets of the company increased by 27% but as the
long term assets decreased thus the increase in the total assets
of the company is 25%. The company’s long term liabilities
increasedand thus total liabilities increased by 24% and the
current liabilities decreased by almost 11%. TotalStockholders’
equity of the companyincreased drastically by 26% in
2011.During the period from year 2011 to 2012, the current
assets of the company increased by 15% and total assets
increased by29%. The company’s current liabilities raised
highly by almost 61% and the total liabilities increased by

11. almost 53%. Total Stockholders’ equity of the company
increased drastically by 23% in 2012.
Ratio Analysis
In this section the current ratio, quick ratio and cash to current
liabilities ratio over a two-year period of 2011 and 2012 is
analyzed. The current ratio is a measure of the ability of a firm
to meet its short-term obligations. In general, a ratio of 2 to 3 is
usually considered good. Too small a ratio indicates that there
is some potential difficulty in covering obligations. A high ratio
may indicate that the firm has too many assets tied up in current
assets and is not making efficient use to them. The quick ratio
is a more stringent measure of liquidity. Only liquid assets are
taken into account. Inventory and other assets are excluded, as
they may be difficult to dispose of. The cash to current
liabilities ratio reveals how much cash and cash equivalents
assets the company has on hand to pay off its current
obligations. Poor receivables or inventory-turnover limits can
dilute the information provided by the current and quick ratios.
This ratio provides a better indicator of a company's ability to
pay its short-term liabilities with the cash it produces from
current operations. The following table shows the results of the
ratios for Google Inc. for the year 2011 and 2012:
Ratios
2011
2012
Current ratio
5.9
4.2
Quick Ratio
5.7
4.0
Cash to Current Liabilities
1.1
1.0
The ratios of the company in 2011 were very impressive

12. although there is a decreasing trend in all the ratios in 2012
than that of the year 2011. In the following graph it is shown
that the current ratio and quick ratio decreased highly in 2012.
Here is a comparison of the company’s current ratio and quick
ratio for the year 2012:
Ratios- 2012
Company
Industry
Quick Ratio
4.0
3.7
Current Ratio
4.2
4
The company’s current ratio and quick ratio is very high due to
the high level of inventory in 2012 and although the short term
investment was low, the net receivables in 2012 was huge than
that of in 2011. However, the company is performing better in
compared to its competitors in the same industry.
Recommendation
Based on the above ratio analysis and horizontal analysis here it
is clear that the company is performing very well in its business
environment. But the business environment in its industry is
getting more complicated and competitive as well. So, the high
use of long term debt is not very much expectable as it would
increase the financial risk of the firm. Also the proper
management of its current and long term assets must be given
more concentration by the respective authority of the company.
However, I would recommend an individual to invest in this
company because of its highly impressive performance and
consistent soundness of financial health.
References
LarryWalther. (2012). Principles of Accounting: Volume I. San
Diego, CA: Bridgepoint Education, Inc

13. Reilly, Frank K. & Brown, Keith C . (2009-2010). Investment
Analysis and Portfolio Management (8th edition).Thomson,
Southwestern.
Google Inc. Financial, retrieved on 30th September, 2013 from
http://finance.yahoo.com/q?s=GOOG
Google Investors Relations, retrieved on 30th September, 2013
from
http://investor.google.com/
Elaine Henry, CFA , Thomas R. Robinson, CFA and Han
Hendrik van Greuning, CFA (2012). Financial Reporting
Analysis. Volume 3 Reading 27. New York: CFA institute.
Edgar A. Norton, CFA, Kenneth L. Parkinson and Han Pamela
Peterson Drake, CFA (2012). Corporate Finance and Portfolio
Management, Volume 4, Reading 40. New York: CFA institute.
PHYSICAL ANTHROPOLOGY
Anthropology 115 Online
Fall, 2014
Dr. Monica Bellas
First 9 Weeks

14. E-mail: [email protected]
Office and Hours: SS19
T 6:15-7:15 p.m., W 3:30-4:30

15. Th 12:30-1:30 p.m.
This course covers the major subject areas within the field of
Physical Anthropology: Evolution, Primates,
Paleoanthropology, and Modern Humans. Physical
anthropologists study past and present human variation and
evolution through the fossil record. Nonhuman primate biology
and social behavior are also studied to draw inferences about
human variation and evolution, along with the forces of
evolution.
To remain in this class/to add this class:
Your first assignment is due the first day of the session, August
18, 2014, by 9:00 p.m. So that I may ascertain how many
people are going to actually “take” the class, people who are
enrolled must send me the completed form (see the “Course
Assignment” section, beginning on page five). Do not send this
message to me until August 11, 2104. If you send it earlier than
August 11, I will delete it. Failure to send me this completed
form by the due date will result in you being dropped from the
class; your spot will be given to another student. To access the
class website, go to the Cerritos College website
(www.cerritos.edu) and click on the TalonNet icon (on the left
side of the page). Follow the directions for logging in.
If you are on the waiting list or wish to be added to an
unofficial waiting list, you also must complete the first
assignment and return it to me via e-mail ([email protected]) by
9:00 p.m. on August 18, 2014. I will notify you by e-mail no
later than August 20, 2014, if you have been added to the class.
Please be aware that I am required to add people to the class in
the order they appear on the waiting list first, then I will begin
adding students from my unofficial waiting list.
Textbook:
There is one required textbook for this course. Chapters should
be read before the student reads the lecture notes and completes

16. the written assignments. All exams will be taken through the
class website on TalonNet and are free of charge.
Stanford, Craig, John S. Allen, and Susan C. Anton.
Exploring Biological Anthropology: The Essentials, 3rd ed.
Prentice Hall, 2013.
Computer and Internet Requirements
You must have basic computer skills in order to successfully
complete this course. This means you must be able to:
· Use web browsers, such as Internet Explorer or Netscape
· Send and receive e-mail, either web-based, through the
college, or through your ISP (Internet Service Provider)
· Use a word processing program – Word is preferred, but if you
don’t have this program, you must be able to save your work as
an .rtf file (Rich text format)
· Manage your files in Windows or MacOS, such as saving,
moving, copying, and pasting files
· Successfully negotiate a discussion board
You will also need to be able to troubleshoot software and
hardware problems. Failure of your computer is not an excuse
for missed assignments.
This course consists of lectures, on-line discussions, written
assignments, and online activities. Attendance and participation
are extremely important. It is anticipated that students will read
all chapters and lectures and will participate in all on-line
discussions and written assignments. Students who have

17. consistently “attended” class on-line and demonstrated a desire
to learn the material are more likely to receive the “benefit of
the doubt” in the case of a borderline grade at the end of the
semester.
E-Mail Courtesy
As there will be upwards of 60 students in this section, it is
imperative that you follow these directions: Any e-mail sent to
me, including written assignments, extra credit, or questions,
must have your name and i.d. number listed in the subject line.
I will not give credit for any written work without this
information in the subject line. If you have a question, I will do
my best to reply within 48 hours during the week. In the event
you don’t hear back from me within this time frame, PLEASE
resend your question.
Scientific Method and Science Viewpoint
This class satisfies the General Education Requirement Area 5
in Biological/Life Sciences. As such, the class is taught from a
scientific point of view, using the scientific method (hypotheses
building and testing) and scientific facts (verifiable truths). We
will be examining biological relationships and behavioral
similarities between nonhuman primates (monkeys and apes)
and humans, in addition to studying the evolution of hominins
(bipedal primates) from the common ancestor we share with
chimpanzees and bonobos. While I realize that some of you
have a belief system as to how humans were created that may
contradict the scientific theory of evolution, in this class you
are required to base all of your answers to assignments and test
questions on the scientific evidence of evolution, not on your
religious ideology. If you find it impossible to segregate your
religious beliefs in the context of this course, I would suggest
that you drop the class. If you do include your religious
ideology in your answer, you will receive a zero on the
assignment or test answer.

18. Writing Skills
This is a college course; as such, you will spend the time
necessary to compose essay answers of at least 100 words (use
your word count feature in your word processing program to be
sure). Failure to do so will result in substantial loss of points.
Your essays also must be written in grammatically correct
English, have proper spelling, and be logically organized. I
will deduct points if your work is not grammatically correct
and/or if your spelling is incorrect. Additionally, if your essay
is not organized in a logical manner, you will receive a zero on
the assignment.
Cheating and Plagiarism
I have a zero tolerance policy for students who cheat or
plagiarize, as does the college (see the Academic
Honesty/Dishonesty Policy in your class schedule). Cheat or
plagiarize in my class and you will receive a failing grade (zero
points) on that assignment.
Cheating is defined as follows:
“to deceive or mislead somebody, especially for personal
advantage; to break the rules in a game, examination, or contest,
in an attempt to gain an unfair advantage”
(http://encarta.msn.com/dictionary_1861596414/cheat.html,
10/30/03)
If you cheat, you will fail the assignment/test and will be
referred to the judicial affairs officer. No exceptions, no
excuses. Cheating includes, but is not limited to, making up a
source, consulting with another student regarding answers to
test questions or written assignments, and/or providing answers
to another student. You are to submit your own work.

19. Plagiarism is a type of academic dishonesty and is defined as
follows:
“1. stealing somebody’s work or idea: copying what somebody
else has written or taking somebody else’s idea and trying to
pass it off as original
2. something plagiarized: something copied from somebody
else’s work, or somebody else’s idea that somebody presents as
his or her own”
(http://encarta.msn.com/dictionary_/plagiarism.html, 10/30/03)
This means if you copy someone else’s work and claim it as
your own, you are plagiarizing. This includes, but is not
limited to, cutting and pasting information from a website or an
online article without citing the source, copying information
directly from a source without placing it in quotation marks and
citing the source, summarizing information from a source
without citing it, rearranging a few words or sentences from a
source and not citing it. If you do plagiarize, you will receive a
zero on the assignment. No excuses, no exceptions.
Grades:
Grades are based on your performance on tests and written
activities. Be sure to keep date and time stamped copies of all
the work that you submit to me in case it gets “lost” in
cyberspace. Each student will be responsible for providing me
with proof of a completed assignment in the event that you do
not receive credit for your work.
Tests:
There will be four tests for this course. Tests will consist of
multiple choice and true/false questions. The tests will be
timed; you may not use your notes or your book for the exam.

20. If you don’t complete the test within one hour (the allotted
time), the test will “close” and you won’t be able to complete
the questions. I would suggest you watch your time carefully
when completing the test. Each test will be worth 50 points.
These tests will be available on the TalonNet class website; the
study guides will also be available on the class website.
No make-up tests will be given. I drop your lowest test score.
If you miss more than one (1) test, you will receive a zero (0)
on the second and subsequently missed exams.
Tests will be due by 9:00 p.m. on the second day following the
posting of the questions. For example, your first test takes
place on August 28, 2014. Your completed answers will be due
by 9:00 p.m. on August 29, 2014. I will not accept late tests. It
is in your best interests to complete the test as soon as possible
and click on the “Submit Answers” button well before the
deadline time. All tests will be time-stamped, and if your test is
sent after 9:00 p.m. on the due date, you will receive a zero. It
will be up to the student to verify with the instructor that the
test has been received.
Written Activities:
We will be engaging in two kinds of written activities during
the session: individual assignments and group assignments. All
of your reading and writing assignments are listed under
“Lessons” on the TalonNet website; some will be submitted
through the “Assignments” portion of the website while others
will be posted to the “Discussion Board.” “Lessons” will direct
you as to how to submit your assignment.
Both types of assignments must be completed by 9:00 p.m. on
the days they are due. Due dates are the dates I have listed
under “Lessons” and in your syllabus. For example, your first
assignment is listed under August 18, 2014 and is due no later
than 9:00 p.m. on August 18, 2014. Late assignments will not
be accepted. It will be up to the student to verify with the
instructor that the assignment has been received. All written

21. assignments will be worth 20 points each.
Individual assignments need to be completed at home
individually and submitted via the TalonNet class website to the
instructor by 9:00 p.m. on the day they are listed in your
syllabus. These activities are worth 20 points each. Answers
must consist of the following:
· a well-organized, grammatically correct, properly spelled
essay of at least 100 words in your own words
The grading scale will be based on the following criteria:
· You failed to answer the question (0-4 points)
· Lots of work is still needed (5-8 points)
· Some key elements are missing (9-12 points)
· Good effort, but still lacking some elements (13-16 points)
· Outstanding (17-20 points)
Group assignments are those written assignments that will be
completed as a group. I will e-mail your group members’
names, together with e-mail addresses, by September 2, 2014.
You will work as a group to complete the assignment and
submit it for grading by 9:00 p.m. on the day listed in your
syllabus. I will not accept work by individuals. All of these
assignments MUST be completed as a group. Late assignments
will not be accepted. Posted answers must consist of the
following:
· a well-organized, grammatically correct, properly spelled

22. essay of at least 100 words
· the names of participating group members
How you work with your fellow group members is up to you. I
would suggest that you:
· contact each other frequently via e-mail
· don’t wait until the night before the assignment is due to write
your answer
· choose a different group leader for each assignment – this
person might be responsible for organizing the communications
between group members and for posting the final answer to the
discussion board
· all agree to the content of the final answer prior to its posting
on the discussion board
Group assignments are worth 20 points. I will grade each group
answer based on clarity, logic, content, grammar, and spelling
for a possible total of twenty (20) points. All contributing
members of the group will receive the same score, regardless of
their participation in constructing the answer. The grading
scale will be based on the following criteria:
· You failed to answer the question (0-4 points)
· Lots of work is still needed (5-8 points)
· Some key elements are missing (9-12 points)
· Good effort, but still lacking some elements (13-16 points)

23. · Outstanding (17-20 points)
Extra Credit:
You will have the opportunity to earn a total of 25 points in
extra credit during the course of the six week session using any
combination of the following: For each newspaper/magazine
article published within the last two years (provide me with the
link via e-mail [[email protected]]) that deals with some aspect
of physical anthropology, you will receive five points.
AND/OR
You may also spend time at the zoo, observing and documenting
great ape behavior and the time it occurred for up to 25 points.
You must observe the behavior of one of the great apes – a
gorilla, an orangutan, a chimpanzee, or a bonobo – and write
down the activity the ape engaged in, together with the time it
occurred. For instance:
12:00 p.m., chimp jumped on a rock
12:02 p.m., chimp watched the people watching him
12:05 p.m., chimp climbed off the rock and knuckle walked to
another chimp
12:06 p.m., chimp began grooming the other individual
and so on.
You may not observe the behavior of more than one of the apes,
nor may you switch exhibits (for instance, watch a chimp for an
hour, an orangutan for another hour, and a gorilla for ½ hour).
Pick one ape and stick with it. E-mail your behavior log to me
([email protected]); for each ½ hour that you document its
behavior, you will receive 5 points.

24. All extra credit will be due no later than 9:00 p.m. on October
6, 2014. It is in your best interest to send in your extra credit
as soon as possible; if your article or website is not acceptable,
but you turn in the address prior to the due date, you will have a
second chance to resubmit another for extra credit. If you wait
until the due date, you won’t have a second chance.
While I do not grade on a curve for your assignments, I do
grade on a modified curve for your exams. I will take the
highest score for each exam and that will be the total points
possible for the exam. Cheating or plagiarism will result in an
automatic “F” (zero points) for the assignment or exam and
referral to the judicial affairs officer. Your grade will be
calculated on the following scale: 90-100 % A, 80-89% B, 70-
79% C, 60-69% D, 59% and below F.
Technical Problems
You may (or may not) experience problems with accessing the
website. The server may be down – the reasons are myriad.
This is why I have included in this syllabus a schedule of what
your assignments are, and when they are due. If you cannot
access the website, for whatever reason, please e-mail your
assignment directly to my Cerritos account: [email protected].
Make sure you include your name and student identification
number in the subject line! Include a short note explaining that
you couldn’t access the website. Then contact the Distance
Education Office and notify them that the website is down (562-
860-2451, extension 2837).
In the event you cannot access the TalonNet website for exam
questions on the day they are available, e-mail me immediately.
I will then make sure that you do get access to the questions in
a timely fashion.

25. It is the student’s responsibility to turn in all assignments and
exams on time, even if the website is down!
Course Syllabus
I am listing your reading and writing assignments here for the
class. The assignments will be found on the course website
under “Lessons” on the TalonNet class website. Be aware that
you must access the website in order to receive all of the
information listed here. Additionally, I will only accept
assignments that come through the TalonNet class website
(unless the website is down – see above).
Week 1
Module One
8/18 E-mail/Discussion Assignment due
If you are enrolled in the class or on the official waiting list:
As we will not be meeting in person for orientation, you must
submit the following paragraph via e-mail in order to remain in
the class. In other words, I will be using your submission of the
following paragraph as a way to check initial attendance (do not
submit prior to August 11, 2014). If you do not submit this
page to me by 9:00 p.m. on 8/18/14 through the TalonNet class
website, I will drop you from the class and begin adding people
from the waiting list. GO TO “ASSIGNMENTS” TO SUBMIT
THIS ASSIGNMENT.
I have read the information contained in the on-line syllabus for
the Physical Anthropology (Anth. 115) On-Line class, Fall,
2014, taught by Dr. Monica Bellas. I agree to all the terms and
conditions set forth therein, and have had a chance to ask Dr.
Bellas about any questions I do have.
Signed:

26. (Your Name)
(Your Student Identification Number)
(Date)
If you are on the official wait list or wish to be added to the
class:
Copy and paste the paragraph above, filling in the pertinent
information, and send to me via e-mail ([email protected]) no
earlier than August 11, 2014.
Reading: Chapter 1: Introduction: What is Biological
Anthropology?
Lecture Notes I and II (on TalonNet website under “Resources”)
8/20 E-mail/Discussion Assignment Due
So that all of you understand how to treat others online, go to
the following website
(http://www.albion.com/netiquette/corerules.html) and read the
rules of Netiquette. Summarize these rules in an essay and send
to me. GO TO “ASSIGNMENTS” TO SUBMIT YOUR ESSAY.
Reading: Chapter 2: Origins of Evolutionary Thought
8/22 Reading: Chapter 3: Genetics: Cells and Molecules
Lecture Notes III and IV (on TalonNet website under
“Resources”)
Having problems understanding the basics of genetics? Visit
the following website: http://gslc.genetics.utah.edu/
Don’t understand the difference between mitosis and meiosis?
Visit the following website:

27. http://www.pbs.org/wgbh/nova/baby/divi_flash.html
Week 2
Module One cont’d.
8/25 Reading: Chapter 4: Genetics: From Genotype to
Phenotype
Lecture Notes V (on TalonNet website under “Resources”)
8/26 E-mail/Discussion Assignment Due:
To better understand how important Mendel’s original research
was, visit MendelWeb
(http://www.mendelweb.org/Mendel.html) and read the first
four sections of his paper. What are your overall impressions of
Mendel’s research? GO TO “DISCUSSION” TO POST YOUR
ESSAY.
Reading: Chapter 5: The Forces of Evolution and the
Formation of Species
How does natural selection work in humans? Visit
www.hhmi.org/biointeractive/making-fittest-natural-selection-
humans. Watch the video on sickle cell anemia (15 minutes).
To better understand how bacteria can acquire drug resistance
(besides mutation), go to www.pbs.org/wgbh/nova/body/killer-
microbe.html. Click on “Launch Video.” (The video lasts 9
minutes.) Take notes.
8/27 E-mail/Discussion Assignment Due:
Visit www.hhmi.org/biointeractive/making-fittest-natural-
selection-and-adaptation. Watch the video on the pocket mouse
(10 minutes). Explain how natural selection has affected the
coat colors of the mice. GO TO “DISCUSSION” TO POST
YOUR ESSAY.
8/28 Test 1 (Chaps. 1-5) Click on “Test and Quizzes” on the

28. TalonNet class website to access the exam. Due 8/29/14 at 9:00
p.m.
Week 3
Module Two
9/2 Check your e-mail for your group assignment
Readings: Chapter 7: The Primates
Lecture Notes VI (on website under “Resources”)
Lecture Notes VII (found on website under “Resources”)
Go to www.pbs.org/your-inner-fish/about/overview. Scroll to
the bottom of the page and click on “Discover Your Inner
Animals.” Be patient, it may take a while to load. On the
human figure, click on the “glowing” eye and watch the five
minute video on color vision. Be sure to take notes.
9/3 E-mail/Discussion Assignment Due:
To better understand the genetic relationships between the great
apes and humans, go to www.becominghuman.org. Scroll down
the page to “Chromosome Connection.” Do the activity
“Comparison of Human and Ape Chromosomes.” When
completed, look at chromosomal and gene (“banding”) patters.
In the first column, you’ll see that orangutans share the least in
common with humans. How closely related are orangutans to
gorillas? chimpanzees? How closely related are humans to the
gorillas and chimps? What does this tell you about the
evolution of today’s great apes and humans?
9/4 E-mail/Discussion Assignment Due:
Individually visit the following primate web site
(http://www.primates.com/, you’ll need to scroll to the bottom
of the page and click on “Enter”) and investigate the monkey
category (make sure your choice is a monkey, not an ape or
prosimian). Pick one and read the description, and then use a
search engine to find out more information, such as habitat,
diet, social behavior, location, etc. Summarize this

29. information. GO TO “ASSIGNMENTS” TO SUBMIT YOUR
ESSAY.
Readings: Chapter 8: Primate Behavior
Lecture Notes VIIa, VIIb, VIIc (found on website under
“Resources”)
Week 4
9/8 E-mail/Discussion Assignment Due:
To better understand how closely all primates are related to one
another, in your small groups answer the following question:
Do monkeys and apes have minds? Discuss the evidence and
consider the implications of how we (humans) treat these
animals. Group Leader:GO TO “DISCUSSION” TO POST
YOUR GROUP’S ESSAY.
9/9 E-mail/Discussion Assignment Due:
Individually, go to http://www.becominghuman.org. Scroll to
the bottom of the page and click on “Learn How We Stood Up,”
then “Building Bodies,” then assemble the human and chimp
skeletons by clicking and dragging the bones. What are the
similarities between these skeletons? the differences? (These
should be your observations, not those that are listed in this
website.) GO TO “ASSIGNMENTS” TO SUBMIT YOUR
ESSAY.
Readings: Chapters 9: Geology and Primate Origins
Lecture Notes VIII (on website under “Resources”)
9/11 Test 2 (Chaps. 7-9) Click on “Test and Quizzes” on the
class website to access the exam. Due 9/12/14 at 9:00 p.m.
Week 5 Module 3
9/15 Reading: Chapter 10: Early Hominins and
Australopithecus

30. Lecture Notes IX (on website under “Resources”)
Go to www.pbs.org/your-inner-fish/about/overview. Scroll to
the bottom of the page and click on “Discover Your Inner
Animals.” Be patient, it may take a while to load. On the
human figure, click on the left thigh and watch the five minute
video on bipedalism. Don’t forget to take notes.
Go to http://www.becominghuman.org and click on “Watch the
documentary.” (Don’t forget to take notes.) Stop it when you
get to the information about Homo erectus.
Want to learn more about Australopithecus afarensis? Go to the
following websites:
http://www.bbc.co.uk/sn/prehistoric_life/human/human_evoluti
on/mother_of_man1.shtml
http://www.mnh.si.edu/anthro/humanorigins/ha/afar.html
9/18E-mail/Discussion Assignment Due:
In your small group, go to the following website:
http://www.talkorigins.org/faqs/homs/pelvis.html and compare
and contrast the postcranial anatomy (in this case, from the
waist down) of chimps, Australopithecus africanus and Homo
sapiens. Group leader: GO TO “DISCUSSION” TO POST
YOUR GROUP’S ESSAY.
Go to
http://www.bbc.co.uk/sn/prehistoric_life/human/human_evoluti
on/food_for_thought1.shtml and read about how diet influenced
the development of the brain. (Don’t forget to take notes.)
Go to Smithsonian Institution
(http://www.mnh.si.edu/anthro/humanorigins/ha/a_tree.html) to
learn more about hominin phylogeny.
Go to http://www.pbs.org/wgbh/nova/beta/evolution/becoming-
human-part-1.html and watch the first "Becoming Human"
show. It runs about 50 minutes; don't forget to take notes.
Week 6
Module Three cont’d.

31. 9/22 E-mail/Discussion Assignment Due:
In your small group, answer the following questions: Should H.
habilis and H. rudolfensis be called human? What criteria
would you establish for the use of the term? Group leader: GO
TO “DISCUSSION” TO POST YOUR GROUP’S ESSAY.
9/23 E-mail/Discussion Assignment Due:
To better understand early hypotheses about bipedalism, answer
the following question: Why do paleoanthropologists now
reject the hypothesis that bipedalism evolved due to the
shrinking forests of Africa? Describe at least two other
hypotheses that are currently being investigated. GO TO
“ASSIGNMENTS” TO SUBMIT YOUR ESSAY.
9/25 Test 3 (Chap. 10) Click on “Test and Quizzes” on the
class website to access the exam. Due 9/26/14 by 9:00 p.m.
Week 7 Module Four
9/27 Reading: Chapter 11: Rise of the Genus Homo
Lecture Notes X (on website under “Resources”)
Go to the “Nova” website
(http://www.pbs.org/wgbh/nova/beta/evolution/becoming-
human-part-2.html) and watch the video “Becoming Human:
Part 2.” Don’t forget to take notes.
Visit this website to view more pictures of fossil hominins:
http://www.msu.edu/~heslipst/contents/ANP440/index.htm
10/1 E-mail/Discussion Assignment Due:
To better understand how hominins are grouped together in the
same genus and species, go to the site for the Nariokotome Boy
(sometimes referred to as Turkana Boy)
(http://www.talkorigins.org/faqs/homs/15000.html) and describe
the aspects that are Homo erectus-like. Compare and contrast
him with the skulls from Java and China. (Use your own
observations; keep in mind the essay that accompanies these
skulls are based on the observations of a Creationist.) GO TO

32. “ASSIGNMENTS” TO SUBMIT YOUR ESSAY.
(Follow these directions if the link in "Lessons" is not working:
Go to www.talkorigins.org
Click on "Browse the Archive"
Click on "Human Evolution"
Scroll down the screen to "Table of Contents" on the left side of
the page
Click on "Hominid Fossils"
At the top of the page, in the box, click on "Homo erectus"
Scroll down the page until you find KNM-WT 15000 and click
on that link
Read about the fossil, and then scroll down that page to the
following links:
"Compare Turkana Boy with Java Man"
"Compare Turkana Boy with Peking Man")
Go to the Nova website
(http://www.pbs.org/wgbh/nova/beta/evolution/little-people-
flores.html) and watch the video on the “Little People of
Flores.” (Homo floresiensis.) Don’t forget to take notes.
Week 8
Module Four cont’d.
10/6

33. EXTRA CREDIT DUE by 9:00 p.m.
Reading: Chapter 12:Archaic Homo sapiens and Neandertals
Lecture Notes XI (on website under “Resources”)
Go to this website to test your knowledge about prehistoric life:
http://www.bbc.co.uk/sn/prehistoric_life/games/cavemen/
10/7 E-mail/Discussion Assignment Due:
Many would argue that Neanderthals were capable of engaging
in ritual behavior. In your small group, go to
http://www.waspress.co.uk/journals/beforefarming/journal_2002
1/abstracts/papers/20021_04_s.pdf and read the arguments for
and against these behaviors. Argue for or against this
proposition. Group Leader: GO TO “DISCUSSION” TO POST
YOUR GROUP’S ESSAY.
10/9 E-mail/Discussion Assignment Due:
There have been many hypotheses about Neandertals’ place in
the human lineage. Go to
www.pbs.org/wgbh/nova/evolution/decoding-neanderthals.html
and click on “Watch the Program.” (The video lasts about one
hour. Be sure to take notes.) Answer the following questions:
Neandertals have been depicted as brutish, stupid, and violent in
both academia and the media. Describe three lines of evidence
from the video that refute these notions. GO TO
“ASSIGNMENTS” TO SUBMIT YOUR ESSAY.
Week 9 Module Four cont’d.
10/13 Reading: Chapter 13: The Origin, Emergence, and
Dispersal of Homo sapiens
Why can’t some people consume milk (are lactose intolerant)?
Go to www.hhmi.org/biointeractive/making-fitness-got-lactase-
co-evolution-genes-and-culture. Watch the video on how the
culture and genes interact with one another (15 minutes). If this
link doesn’t work, cut and paste the web address into your
computer.

34. 10/14 E-mail/Discussion Assignment Due:
Visit Lascaux, France
(http://www.lascaux.culture.fr/#/en/00.xml). Be patient, it may
take a while to load. (It should not take more than five minutes
to load. Be sure to enable pop-ups on your computer.) Click on
“A Visit to the Cave” and then take the Virtual Visit. Examine
the cave paintings. Keeping in mind Margaret Conkey has
proposed the animals that are depicted were not hunted (not
evident in the animal bones that were butchered by these
people), what were the painters trying to communicate and
why? GO TO “DISCUSSION” andpost your answer to the
TalonNet Discussion Board and comment on at least two other
students’ responses (your comments should be meaningful and
not just “I agree with what you said”).
10/15 Reading: Chapter 14: Evolution of the Brain and
Behavior
10/16 Test 4 (Chaps. 11-14). Click on “Test and Quizzes” on
the class website to access the exam. Due 10/17/14 by 9:00
p.m.
anth1159wkde1.syl
ACC205.W5A2.03.2013
Description:
Total Possible Score: 29.00
Organization: Introduction, Thesis Statement, and Conclusion
Total: 2.00
Distinguished - Paper is logically organized with a well-written
introduction, thesis statement, and conclusion.
Proficient - Paper is logically organized with an introduction,
thesis statement, and conclusion. One of these requires
improvement.
Basic - Paper is organized with an introduction, thesis

35. statement, and conclusion. One or more of the introduction,
thesis statement, and/or conclusion require improvement.
Below Expectations - Paper is loosely organized with an
introduction, thesis statement, and conclusion. The introduction,
thesis statement, and/or conclusion require much improvement.
Non-Performance - The introduction, thesis statement, and
conclusion are either nonexistent or lack the components
described in the assignment instructions.
Selects and Provides an Overview of the Chosen Company
Total: 4.00
Distinguished - Provides a thorough overview of the chosen
company, including the industry in which it competes,
competitors, and products and/or services provided.
Proficient - Provides an overview of the chosen company,
including the industry in which competes, competitors, and of
the products and/or services provided. Minor details are
missing.
Basic - Provides a limited overview of the chosen company,
including the industry in which it competes, some of the
competitors, and some of the products and/or services provided.
Several relevant details are missing.
Below Expectations - Provides an incomplete overview of the
chosen company. Most of the required components (industry,
competitors and products/services) are missing.
Non-Performance - The overview of the chosen company is
either nonexistent or lacks the components described in the
assignment instructions.
Horizontal Analysis of the Income Statement and Balance Sheet
Total: 7.00
Distinguished - Creates a thorough and accurate horizontal
analysis of the income statement and balance sheet. Discusses,
in detail, the importance and meaning of a horizontal analysis,
and comprehensively discusses the positive and negative trends
for the company chosen.
Proficient - Creates a thorough horizontal analysis of the
income statement and balance sheet. Discusses the importance

36. and meaning of a horizontal analysis and the positive and
negative trends for the company chosen. Minor details are
missing.
Basic - Creates a limited horizontal analysis of the income
statement and balance sheet. Minimally discusses the
importance and meaning of a horizontal analysis and the
positive and negative trends for the company chosen. Several
relevant details are missing.
Below Expectations - Attempts to create a horizontal analysis of
the income statement and balance sheet; however, the
importance and meaning of a horizontal analysis and/or the
positive and negative trends for the chosen company are not
sufficiently discussed. Many significant details are missing.
Non-Performance - The horizontal analysis of the income
statement and balance sheet are either nonexistent or lack the
components described in the assignment instructions.
Ratio Analysis
Total: 6.00
Distinguished - Correctly calculates all assigned ratios.
Interprets the findings, relating their meaning to concepts
covered in the text. Fully expands the liquidity discussion to
include competitors in the industry and the relevance of their
liquidity compared to the chosen company.
Proficient - Calculates all assigned ratios. Interprets the
findings, relating their meaning to concepts covered in the text.
Expands the liquidity discussion to include competitors in the
industry, but does not elaborate on the relevance of their
liquidity compared to the chosen company.
Basic - Calculates most assigned ratios. Interprets some of the
findings, but does not relate their meaning to concepts covered
in the text. Discusses liquidity, but does not address the
liquidity of the competitors in the industry in association with
the chosen company.
Below Expectations - Calculates some of the assigned ratios,
but does not interpret the findings or relate their meaning to the
concepts covered in the text. Minimally discusses liquidity and

37. fails to sufficiently address the liquidity of the competitors in
the industry in association with the chosen company.
Non-Performance - The ratio analysis is either nonexistent or
lacks the components described in the assignment instructions.
Discusses Strengths and Weaknesses of the Firm and Provides a
Recommendation for Investment
Total: 4.00
Distinguished - Thoroughly discusses the strengths and risks of
the company’s financial position based on analysis completed
and integrates concepts and data to arrive at a well-supported
recommendation.
Proficient - Discusses most of the strengths and risks of the
company’s financial position based on the analysis completed
and integrates concepts and data to arrive at a reasonably well-
supported recommendation.
Basic - Discusses some of the strengths and risks of the
company’s financial position based on the analysis completed
and makes a recommendation; however, the recommendation is
not sufficiently supported by the text or scholarly sources.
Below Expectations - Minimally discusses the strengths and
risks of the company’s financial position based on the analysis
completed. Fails to make a recommendation for making an
investment in this firm.
Non-Performance - The recommendation for an investment in
this firm is either nonexistent or lacks the components described
in the assignment instructions.
Critical Thinking: Evidence
Total: 1.00
Distinguished - Employs persuasive information from credible
sources to develop an ample analysis or synthesis of the topic.
Viewpoints of experts are scrutinized thoroughly.
Proficient - Employs applicable information from credible
sources to develop an analysis of the topic.
Basic - Identifies applicable information from credible sources,
but may neglect the application of such information toward the
analysis of the topic.

38. Below Expectations - Displays information from external
sources, but such information may lack credibility and/or
relevance. Neglects the application of such information toward
the analysis of the topic.
Non-Performance - The assignment is either nonexistent or
lacks the components described in the instructions.
Quantitative Literacy: Calculations
Total: 1.00
Distinguished - Calculations are essentially all successful and
all inclusive. Calculations are presented clearly and succinctly.
Proficient - Calculations are mostly successful and adequately
comprehensive to solve the problem.
Basic - Attempted calculation either unsuccessfully or
represents only a segment of the calculations required to
comprehensively solve the problem.
Below Expectations - Attempted calculations are both
unsuccessfully and are not comprehensive.
Non-Performance - The assignment is either nonexistent or
lacks the components described in the instructions.
Quantitative Literacy: Application/Analysis
Total: 1.00
Distinguished - Uses the quantitative analysis of data as the
foundation for profound and thoughtful judgments, drawing
perceptive, competent conclusions from this work.
Proficient - Uses the quantitative analysis of data as the
foundation for competent judgments, drawing rational and
proficient conclusions from this work.
Basic - Uses the quantitative analysis of data as the foundation
for conceivable judgments, drawing ordinary conclusions from
this work.
Below Expectations - Attempts to use the quantitative analysis
of data as the foundation for basic judgments and is hesitant
about drawing conclusions from this work.
Non-Performance - The assignment is either nonexistent or
lacks the components described in the instructions.
Written Communication: Control of Syntax and Mechanics

39. Total: 0.75
Distinguished - Displays meticulous comprehension and
organization of syntax and mechanics, such as spelling and
grammar. Written work contains no errors, and is very easy to
understand.
Proficient - Displays comprehension and organization of syntax
and mechanics, such as spelling and grammar. Written work
contains only a few minor errors, and is mostly easy to
understand.
Basic - Displays basic comprehension of syntax and mechanics,
such as spelling and grammar. Written work contains a few
errors, which may slightly distract the reader.
Below Expectations - Fails to display basic comprehension of
syntax or mechanics, such as spelling and grammar. Written
work contains major errors, which distract the reader.
Non-Performance - The assignment is either nonexistent or
lacks the components described in the instructions.
Written Communication: APA Formatting
Total: 0.75
Distinguished - Accurately uses APA formatting consistently
throughout the paper, title page, and reference page.
Proficient - Exhibits APA formatting throughout the paper.
However, layout contains a few minor errors.
Basic - Exhibits APA formatting throughout the paper.
However, layout contains a few minor errors.
Below Expectations - Fails to exhibit basic knowledge of APA
formatting. There are frequent errors, making the layout
difficult to distinguish as APA.
Non-Performance - The assignment is either nonexistent or
lacks the components described in the instructions.
Written Communication: Page Requirement
Total: 0.75
Distinguished - The paper meets the specific page requirement
stipulated in the assignment description.
Proficient - The paper closely meets the page requirement

40. stipulated in the assignment description.
Basic - The paper meets over half of the page requirement
stipulated in the assignment description.
Below Expectations - A fraction of the page requirement is
completed.
Non-Performance - The assignment is either nonexistent or
lacks the components described in the instructions.
Written Communication: Resource Requirement
Total: 0.75
Distinguished - Uses more than the required number of
scholarly sources, providing compelling evidence to support
ideas. All sources on the reference page are used and cited
correctly within the body of the assignment.
Proficient - Uses required number of scholarly sources to
support ideas. All sources on the reference page are used and
cited correctly within the body of the assignment.
Basic - Uses less than the required number of sources to support
ideas. Some sources may not be scholarly. Most sources on the
reference page are used within the body of the assignment.
Citations may not be formatted correctly.
Below Expectations - Uses inadequate number of sources that
provide little or no support for ideas. Sources used may not be
scholarly. Most sources on the reference page are not used
within the body of the assignment. Citations are not formatted
correctly.
Non-Performance - The assignment is either nonexistent or
lacks the components described in the instructions.
Focus of the Final Paper
Write a five-to seven-page financial statement analysis of a
public company, formatted according to APA style as outlined
in the Ashford Writing Center. In this analysis you will
discuss the financial health of this company with the ultimate
goal of making a recommendation to other investors. Your

41. paper should consist of the following sections: introduction,
company overview, horizontal analysis, ratio analysis, final
recommendation, and conclusions. Your paper needs to include
a minimum of two scholarly resources in addition to the
textbook as references.
Here is a breakdown of the sections within the body of the
assignment:
Company Overview
Provide a brief overview of your company (one to two
paragraphs at most). What industry is it in? What are its main
products or services? Who are its competitors?
Horizontal Analysis of Income Statement and Balance Sheet
Prepare a three-year horizontal analysis of the income statement
and balance sheet of your selected company. Discuss the
importance and meaning of horizontal analysis. Discuss both
the positive and negative trends presented in your company.
Ratio Analysis
Calculate the current ratio, quick ratio, cash to current
liabilities ratio, over a two-year period. Discuss and interpret
the ratios that you calculated. Discuss potential liquidity issues
based on your calculations of the current and quick ratios. Are
there any factors that could be erroneously influencing the
results of the ratios? Discuss liquidity issues of competitive
companies within the same industry.
Recommendation
Based on your analysis would you recommend an individual
invest in this company? What strengths do you see? What risks
do you see? It is perfectly acceptable to state that you would
recommend avoiding this company as long as you provide
support for your position.