ACC 499 Assignment 3 Capstone Research Project

Details attached, please use sources within 5 years and from the United States.

Must be 8-10 pages

 

Assume you are the partner in an accounting firm hired to perform the audit on a fortune 1000 company.  Assume also that the initial public offering (IPO) of the company was approximately five (5) years ago and the company is concerned that, in less than five (5) years after the IPO, a restatement may be necessary. During your initial evaluation of the client, you discover the following information:

• The client is currently undergoing a three (3) year income tax examination by the Internal Revenue Service (IRS). A significant issue involved in the IRS audit encompasses inventory write-downs on the tax returns that are not included in the financial statements. Because of the concealment of the transaction, the IRS is labeling the treatment of the write-down as fraud.
• The company has a share-based compensation plan for top-level executives consisting of stock options. The value of the options exercised during the year was not expensed or disclosed in the financial statements.
• The company has several operating and capital leases in place, and the CFO is considering leasing a substantial portion of the assets for future use. The current leases in place are arranged using special purpose entities (SPEs) and operating leases.
• The company seeks to acquire a global partner, which will require IFRS reporting.
• The company received correspondence from the Securities and Exchange Commission (SEC) requesting additional supplemental information regarding the financial statements submitted with the IPO.

Write an eight to ten (8-10) page paper in which you:

1. Evaluate any damaging financial and ethical repercussions of failure to include the inventory write-downs in the financial statements. Prepare a recommendation to the CFO, evaluating the negative impact of a civil fraud penalty on the corporation as a result of the IRS audit. In the recommendation, include essential internal control procedures to prevent fraudulent financial reporting from occurring, as well as the major obligation of the CEO and CFO to ensure compliance.
2. Examine the negative results on stakeholders and the financial statements of an IRS audit which generates additional tax and penalties or subsequent audits. Assume that the subsequent audit and / or additional tax and penalties result from the taxpayer’s use of an inventory reserve account, applying a 10 percent reduction to inventory over three (3) years. 
3. Discuss the applicable federal tax laws, regulations, rulings, and court cases related to the inventory write-downs, and explain the specific relevance of each to the write-down.
4. Research the current generally accepted accounting principles (GAAP) regarding stock option accounting. Evaluate the current treatment of the company’s share-based compensation plan based on GAAP reporting. Contrast the financial benefits and risks of the share-based compensation stock option plan with the financial benefits and risks of a share-based stock-appreciation rights plan (SARS). Recommend to the CFO which plan the company should use and provide the correct accounting treatment for each.
5. Research the reporting requirements for lease reporting under GAAP and International Financial Reporting Standards (IFRS). Based on your research, create a proposal for future lease transactions to the CFO. Within the proposal, discuss the use of off-the-balance sheet financing arrangements, capital leases, and operating leases, and indicate the related business and financial risks of each.
6. Create an argument for or against a single set of international accounting standards related to lease accounting based on the global market and cross border leases of assets. Examine the benefits and risks of your chosen position.
7. Examine the major implications of SAS 99 based on the factors you discovered during the initial evaluation of the company. Provide support for your rationale.
8. Analyze the potential for a material misstatement in the financial statements based on the issues identified in your initial evaluation. Make a recommendation to the CFO for the issuance of        restated financial statement restatement. Identify at least three (3) significant issues that can result from the failure to issue restated financial statements.
9. Examine the economic effect of restatement of the financial statements on investors, employees, customers, and creditors.
10. Use at least five (5) quality academic resources in this assignment. Note: Wikipedia and similar websites do not qualify as academic resources. You have access to Strayer University’s Online Library at https://research.strayer.edu or iCampus University Library Research page at https://icampus.strayer.edu/library/research.

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:

• Apply the proper accounting rules and make recommendations to ensure compliance with generally accepted accounting principles.
• Determine the appropriateness of decision making in terms of professional standards and ethics
• Apply advanced federal taxation concepts to business situations.

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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Points: 210 Assignment 3: Capstone Research Project

Criteria

Unacceptable

Below 60% F

Meets
Minimum

Expectations

60-69% D

Fair

70-79% C

Proficient

80-89% B

Exemplary

90-100% A
1. Evaluate any
damaging
financial and
ethical
repercussions of
failure to include
the inventory
write-downs in
the financial
statements.
Prepare a
recommendation
to the CFO,
evaluating the
negative impact
of a civil fraud
penalty on the
corporation as a
result of the IRS
audit. In the
recommend-
ation, include
essential internal
control
procedures to
prevent
fraudulent
financial
reporting from
occurring, as
well as the major
obligation of the
CEO and CFO to
ensure
compliance.

Weight: 10%

Did not submit
or incompletely
evaluated any
damaging
financial and
ethical
repercussions of
failure to include
the inventory
write-downs in
the financial
statements. Did
not submit or
incompletely
prepared a
recommendation
to the CFO,
evaluating the
negative impact
of a civil fraud
penalty on the
corporation as a
result of the IRS
audit. In the
recommend-
ation, did not
submit or
incompletely
included
essential internal
control
procedures to
prevent
fraudulent
financial
reporting from
occurring, as
well as the major
obligation of the
CEO and CFO
to ensure
compliance.

Insufficiently
evaluated any
damaging
financial and
ethical
repercussions of
failure to include
the inventory
write-downs in
the financial
statements.
Insufficiently
prepared a
recommendation
to the CFO,
evaluating the
negative impact
of a civil fraud
penalty on the
corporation as a
result of the IRS
audit. In the
recommend-
ation,
insufficiently
included
essential internal
control
procedures to
prevent
fraudulent
financial
reporting from
occurring, as
well as the major
obligation of the
CEO and CFO
to ensure
compliance.

Partially
evaluated any
damaging
financial and
ethical
repercussions of
failure to include
the inventory
write-downs in
the financial
statements.
Partially
prepared a
recommendation
to the CFO,
evaluating the
negative impact
of a civil fraud
penalty on the
corporation as a
result of the IRS
audit. In the
recommend-
ation, partially
included
essential internal
control
procedures to
prevent
fraudulent
financial
reporting from
occurring, as
well as the major
obligation of the
CEO and CFO
to ensure
compliance.

Satisfactorily
evaluated any
damaging
financial and
ethical
repercussions of
failure to include
the inventory
write-downs in
the financial
statements.
Satisfactorily
prepared a
recommendation
to the CFO,
evaluating the
negative impact
of a civil fraud
penalty on the
corporation as a
result of the IRS
audit. In the
recommend-
ation,
satisfactorily
included
essential internal
control
procedures to
prevent
fraudulent
financial
reporting from
occurring, as
well as the major
obligation of the
CEO and CFO
to ensure
compliance.

Thoroughly
evaluated any
damaging
financial and
ethical
repercussions of
failure to include
the inventory
write-downs in
the financial
statements.
Thoroughly
prepared a
recommendation
to the CFO,
evaluating the
negative impact
of a civil fraud
penalty on the
corporation as a
result of the IRS
audit. In the
recommend-
ation, thoroughly
included
essential internal
control
procedures to
prevent
fraudulent
financial
reporting from
occurring, as
well as the major
obligation of the
CEO and CFO
to ensure
compliance.

2. Examine the
negative results
on stakeholders
and the financial
statements of an
IRS audit which
generates
additional tax
and penalties or
subsequent
audits. Assume
that the
subsequent audit
and / or
additional tax
and penalties
result from the
taxpayer’s use of
an inventory
reserve account,

Did not submit
or incompletely
examined the
negative results
on stakeholders
and the financial
statements of an
IRS audit which
generates
additional tax
and penalties or
subsequent
audits. Did not
submit or
incompletely
assumed that
the subsequent
audit and / or
additional tax
and penalties

Insufficiently
examined the
negative results
on stakeholders
and the financial
statements of an
IRS audit which
generates
additional tax
and penalties or
subsequent
audits.
Insufficiently
assumed that
the subsequent
audit and / or
additional tax
and penalties
result from the
taxpayer’s use

Partially
examined the
negative results
on stakeholders
and the financial
statements of an
IRS audit which
generates
additional tax
and penalties or
subsequent
audits. Partially
assumed that
the subsequent
audit and / or
additional tax
and penalties
result from the
taxpayer’s use
of an inventory

Satisfactorily
examined the
negative results
on stakeholders
and the financial
statements of an
IRS audit which
generates
additional tax
and penalties or
subsequent
audits.
Satisfactorily
assumed that
the subsequent
audit and / or
additional tax
and penalties
result from the
taxpayer’s use

Thoroughly
examined the
negative results
on stakeholders
and the financial
statements of an
IRS audit which
generates
additional tax
and penalties or
subsequent
audits.
Thoroughly
assumed that
the subsequent
audit and / or
additional tax
and penalties
result from the
taxpayer’s use

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applying a 10
percent
reduction to
inventory over
three (3) years.

Weight: 10%

result from the
taxpayer’s use

of an inventory

reserve account,
applying a 10
percent
reduction to
inventory over
three (3) years.

of an inventory
reserve account,
applying a 10
percent
reduction to
inventory over
three (3) years.

reserve account,
applying a 10
percent
reduction to
inventory over
three (3) years.
of an inventory
reserve account,
applying a 10
percent
reduction to
inventory over
three (3) years.
of an inventory
reserve account,
applying a 10
percent
reduction to
inventory over
three (3) years.

3. Discuss the
applicable
federal tax laws,
regulations,
rulings, and
court cases
related to the
inventory write-
downs, and
explain the
specific
relevance of
each to the
write-down.

Weight: 10%

Did not submit
or incompletely
discussed the
applicable
federal tax laws,
regulations,
rulings, and
court cases
related to the
inventory write-
downs; did not
submit or
incompletely
explained the
specific
relevance of
each to the
write-down.

Insufficiently
discussed the
applicable
federal tax laws,
regulations,
rulings, and
court cases
related to the
inventory write-
downs;
insufficiently
explained the
specific
relevance of
each to the
write-down.

Partially
discussed the
applicable
federal tax laws,
regulations,
rulings, and
court cases
related to the
inventory write-
downs; partially
explained the
specific
relevance of
each to the
write-down.

Satisfactorily
discussed the
applicable
federal tax laws,
regulations,
rulings, and
court cases
related to the
inventory write-
downs;
satisfactorily
explained the
specific
relevance of
each to the
write-down.

Thoroughly
discussed the
applicable
federal tax laws,
regulations,
rulings, and
court cases
related to the
inventory write-
downs;
thoroughly
explained the
specific
relevance of
each to the
write-down.

4. Research the
current generally
accepted
accounting
principles
(GAAP)
regarding stock
option
accounting.
Evaluate the
current treatment
of the company’s
share-based
compensation
plan based on
GAAP reporting.
Contrast the
financial benefits
and risks of the
share-based
compensation
stock option plan
with the financial
benefits and
risks of a share-
based stock-
appreciation
rights plan
(SARS).
Recommend to
the CFO which
plan the
company should
use and provide
the correct
accounting

treatment for
each.

Weight: 10%

Did not submit
or incompletely
researched the
current generally
accepted
accounting
principles
(GAAP)
regarding stock
option
accounting. Did
not submit or
incompletely
evaluated the
current
treatment of the
company’s
share-based
compensation
plan based on
GAAP reporting.
Did not submit
or incompletely
contrasted the
financial benefits
and risks of the
share-based
compensation
stock option plan
with the financial
benefits and
risks of a share-
based stock-
appreciation
rights plan
(SARS). Did not
submit or
incompletely
recommended to
the CFO which
plan the
company should

Insufficiently
researched the
current generally
accepted
accounting
principles
(GAAP)
regarding stock
option
accounting.
Insufficiently
evaluated the
current
treatment of the
company’s
share-based
compensation
plan based on
GAAP reporting.
Insufficiently
contrasted the
financial benefits
and risks of the
share-based
compensation
stock option plan
with the financial
benefits and
risks of a share-
based stock-
appreciation
rights plan
(SARS).
Insufficiently
recommended to
the CFO which
plan the
company should
use and
provided the
correct
accounting

Partially
researched the
current generally
accepted
accounting
principles
(GAAP)
regarding stock
option
accounting.
Partially
evaluated the
current
treatment of the
company’s
share-based
compensation
plan based on
GAAP reporting.
Partially
contrasted the
financial benefits
and risks of the
share-based
compensation
stock option plan
with the financial
benefits and
risks of a share-
based stock-
appreciation
rights plan
(SARS). Partially
recommended to
the CFO which
plan the
company should
use and
provided the
correct
accounting

Satisfactorily
researched the
current generally
accepted
accounting
principles
(GAAP)
regarding stock
option
accounting.
Satisfactorily
evaluated the
current
treatment of the
company’s
share-based
compensation
plan based on
GAAP reporting.
Satisfactorily
contrasted the
financial benefits
and risks of the
share-based
compensation
stock option plan
with the financial
benefits and
risks of a share-
based stock-
appreciation
rights plan
(SARS).
Satisfactorily
recommended to
the CFO which
plan the
company should
use and
provided the
correct
accounting

Thoroughly
researched the
current generally
accepted
accounting
principles
(GAAP)
regarding stock
option
accounting.
Thoroughly
evaluated the
current
treatment of the
company’s
share-based
compensation
plan based on
GAAP reporting.
Thoroughly
contrasted the
financial benefits
and risks of the
share-based
compensation
stock option plan
with the financial
benefits and
risks of a share-
based stock-
appreciation
rights plan
(SARS).
Thoroughly
recommended to
the CFO which
plan the
company should
use and
provided the
correct
accounting

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use and
provided the
correct
accounting
treatment for
each.

treatment for
each.
treatment for
each.
treatment for
each.
treatment for
each.

5. Research the
reporting
requirements for
lease reporting
under GAAP and
International
Financial
Reporting
Standards
(IFRS). Based
on your
research, create
a proposal for
future lease
transactions to
the CFO. Within
the proposal,
discuss the use
of off-the-
balance sheet
financing
arrangements,
capital leases,
and operating
leases, and
indicate the
related business
and financial
risks of each.

Weight: 10%

Did not submit
or incompletely
researched the
reporting
requirements for
lease reporting
under GAAP
and International
Financial
Reporting
Standards
(IFRS). Based
on your
research, did not
submit or
incompletely
created a
proposal for
future lease
transactions to
the CFO. Within
the proposal, did
not submit or
incompletely
discussed the
use of off-the-
balance sheet
financing
arrangements,
capital leases,
and operating
leases, and
indicate the
related business
and financial
risks of each.

Insufficiently
researched the
reporting
requirements for
lease reporting
under GAAP
and International
Financial
Reporting
Standards
(IFRS). Based
on your
research,
insufficiently
created a
proposal for
future lease
transactions to
the CFO. Within
the proposal,
insufficiently
discussed the
use of off-the-
balance sheet
financing
arrangements,
capital leases,
and operating
leases, and
indicate the
related business
and financial
risks of each.

Partially
researched the
reporting
requirements for
lease reporting
under GAAP
and International
Financial
Reporting
Standards
(IFRS). Based
on your
research,
partially created
a proposal for
future lease
transactions to
the CFO. Within
the proposal,
partially
discussed the
use of off-the-
balance sheet
financing
arrangements,
capital leases,
and operating
leases, and
indicate the
related business
and financial
risks of each.

Satisfactorily
researched the
reporting
requirements for
lease reporting
under GAAP
and International
Financial
Reporting
Standards
(IFRS). Based
on your
research,
satisfactorily
created a
proposal for
future lease
transactions to
the CFO. Within
the proposal,
satisfactorily
discussed the
use of off-the-
balance sheet
financing
arrangements,
capital leases,
and operating
leases, and
indicate the
related business
and financial
risks of each.

Thoroughly
researched the
reporting
requirements for
lease reporting
under GAAP
and International
Financial
Reporting
Standards
(IFRS). Based
on your
research,
thoroughly
created a
proposal for
future lease
transactions to
the CFO. Within
the proposal,
thoroughly
discussed the
use of off-the-
balance sheet
financing
arrangements,
capital leases,
and operating
leases, and
indicate the
related business
and financial
risks of each.

6. Create an
argument for or
against a single
set of
international
accounting
standards
related to lease
accounting
based on the
global market
and cross border
leases of assets.
Examine the
benefits and
risks of your
chosen position.

Weight: 10%

Did not submit
or incompletely
created an
argument for or
against a single
set of
international
accounting
standards
related to lease
accounting
based on the
global market
and cross border
leases of assets.
Did not submit
or incompletely
examined the
benefits and
risks of your
chosen position.

Insufficiently
created an
argument for or
against a single
set of
international
accounting
standards
related to lease
accounting
based on the
global market
and cross border
leases of assets.
Insufficiently
examined the
benefits and
risks of your
chosen position.

Partially created
an argument for
or against a
single set of
international
accounting
standards
related to lease
accounting
based on the
global market
and cross border
leases of assets.
Partially
examined the
benefits and
risks of your
chosen position.

Satisfactorily
created an
argument for or
against a single
set of
international
accounting
standards
related to lease
accounting
based on the
global market
and cross border
leases of assets.
Satisfactorily
examined the
benefits and
risks of your
chosen position.

Thoroughly
created an
argument for or
against a single
set of
international
accounting
standards
related to lease
accounting
based on the
global market
and cross border
leases of assets.
Thoroughly
examined the
benefits and
risks of your
chosen position.

7. Examine the
major
implications of
SAS 99 based
on the factors
you discovered

Did not submit
or incompletely
examined the
major
implications of
SAS 99 based

Insufficiently
examined the
major
implications of
SAS 99 based
on the factors

Partially
examined the
major
implications of
SAS 99 based
on the factors

Satisfactorily
examined the
major
implications of
SAS 99 based
on the factors

Thoroughly
examined the
major
implications of
SAS 99 based
on the factors

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during the initial
evaluation of the
company.
Provide support
for your
rationale.

Weight: 10%

on the factors
you discovered
during the initial
evaluation of the
company. Did
not submit or
incompletely
provided support
for your
rationale.

you discovered
during the initial
evaluation of the
company.
Insufficiently
provided support
for your
rationale.

you discovered
during the initial
evaluation of the
company.
Partially
provided support
for your
rationale.

you discovered
during the initial
evaluation of the
company.
Satisfactorily
provided support
for your
rationale.

you discovered
during the initial
evaluation of the
company.
Thoroughly
provided support
for your
rationale.

8. Analyze the
potential for a
material
misstatement in
the financial
statements
based on the
issues identified
in your initial
evaluation. Make
a
recommendation
to the CFO for
the issuance
of restated
financial
statement
restatement.
Identify at least
three (3)
significant issues
that can result
from the failure
to issue restated
financial
statements.

Weight: 10%

Did not submit
or incompletely
analyzed the
potential for a
material
misstatement in
the financial
statements
based on the
issues identified
in your initial
evaluation. Did
not submit or
incompletely
made a
recommendation
to the CFO for
the issuance
of restated
financial
statement
restatement. Did
not submit or
incompletely
identified at least
three (3)
significant
issues that can
result from the
failure to issue
restated
financial
statements.

Insufficiently
analyzed the
potential for a
material
misstatement in
the financial
statements
based on the
issues identified
in your initial
evaluation.
Insufficiently
made a
recommendation
to the CFO for
the issuance
of restated
financial
statement
restatement.
Insufficiently
identified at least
three (3)
significant
issues that can
result from the
failure to issue
restated
financial
statements.

Partially
analyzed the
potential for a
material
misstatement in
the financial
statements
based on the
issues identified
in your initial
evaluation.
Partially made a
recommendation
to the CFO for
the issuance of
restated
financial
statement
restatement.
Partially
identified at least
three (3)
significant
issues that can
result from the
failure to issue
restated
financial
statements.

Satisfactorily
analyzed the
potential for a
material
misstatement in
the financial
statements
based on the
issues identified
in your initial
evaluation.
Satisfactorily
made a
recommendation
to the CFO for
the issuance
of restated
financial
statement
restatement.
Satisfactorily
identified at least
three (3)
significant
issues that can
result from the
failure to issue
restated
financial
statements.

Thoroughly
analyzed the
potential for a
material
misstatement in
the financial
statements
based on the
issues identified
in your initial
evaluation.
Thoroughly
made a
recommendation
to the CFO for
the issuance
of restated
financial
statement
restatement.
Thoroughly
identified at least
three (3)
significant
issues that can
result from the
failure to issue
restated
financial
statements.

9. Examine the
economic effect
of restatement of
the financial
statements on
investors,
employees,
customers, and
creditors.

Weight: 5%

Did not submit
or incompletely
examined the
economic effect
of restatement of
the financial
statements on
investors,
employees,
customers, and
creditors.

Insufficiently
examined the
economic effect
of restatement of
the financial
statements on
investors,
employees,
customers, and
creditors.

Partially
examined the
economic effect
of restatement of
the financial
statements on
investors,
employees,
customers, and
creditors.

Satisfactorily
examined the
economic effect
of restatement of
the financial
statements on
investors,
employees,
customers, and
creditors.

Thoroughly
examined the
economic effect
of restatement of
the financial
statements on
investors,
employees,
customers, and
creditors.

10. Cite 5
references.

Weight: 5%

No references
provided.

Does not meet
the required
number of
references; all
references poor-
quality choices.

Does not meet
the required
number of
references;
some references
poor-quality
choices.

Meets required
number of
references; all
references high-
quality choices.

Exceeds
required number
of references; all
references high-
quality choices.

11. Clarity,
writing
mechanics, and
formatting
requirements

More than 8
errors present.

7-8 errors
present.

5-6 errors
present.

3-4 errors
present.

0-2 errors
present.

8/24/2020 https://blackboard.strayer.edu/bbcswebdav/institution/ACC/499/1194_lxd/Assignments/ACC499-1194 Assignment 3 rubric.html

https://blackboard.strayer.edu/bbcswebdav/institution/ACC/499/1194_lxd/Assignments/ACC499-1194 Assignment 3 rubric.html 5/5

Weight: 10%

Communicating professionally and ethically is an essential skill set we teach at
Strayer. The following guidelines ensure:

· Your writing is professional
· You avoid plagiarizing others
· You give credit to others in your work

 Review Strayer’s Academic Integrity Policy in the Student Handbook.

 Bookmark the SWS website for additional SWS resources.

 Visit the SWS YouTube page to view helpful SWS videos.

Spring 2020

http://studenthandbook.strayer.edu/Student-Disciplinary-and-Grievance-Policies-and-Procedures/Academic-Integrity-Policy

https://strayer.libguides.com/strayerwritingstandards

Strayer University Writing Standards 2

� Include page numbers.

� Use 1-inch margins.

� Use numerals (1, 2, 3, and so on) or spell out numbers (one, two, three, and so on).

� Double space body text in the assignment.

� Use consistent 12-point font.

� Use section headings to divide separate content areas. Center the section headings on
the page, be consistent, and include at least two section headings in the assignment.

� Include the assignment title, your name, course title, your professor’s name, and the date
of submission on a separate page (first page of submission).

� Use appropriate language and be concise.

� Write in active voice when possible. Find tips here.

� Use spelling/grammar check and proofread to keep work error free.

� Choose a point of view (first, second, or third person) as required by assignment guidelines.

� Provide credible sources to support your ideas/work when required. Find tips here.

� Cite sources throughout your work when you borrow someone else’s words or ideas.

� Don’t forget: Cite and add your textbook to the Source List if used as a source.

� Include a Sources List when the assignment requires research or if you cite the textbook.

� Type “Sources” centered horizontally on the first line of the Source List page.

� Record the sources that you used in your assignment in a numbered list (see Giving
Credit to Authors and Sources section).

Essay/Paper Guidelines

Design

Title Page

Develop

Cite Credible
Sources

Build a
Sources List

Use these rules when working on an essay!

https://www.grammarly.com/blog/active-vs-passive-voice/

https://strayer.libguides.com/research_strategies

Strayer University Writing Standards 3

� Use the provided template to format the assignment.

� Generally not required. If it is required, include the assignment title, your name, course
title, your professor’s name, and the date of submission on a separate page (first page of
submission).

� Use appropriate language and be concise.

� Write in active voice when possible. Find tips here.

� Use spelling/grammar check and proofread to keep work error free.

� Choose a point of view (first, second, or third person) as required by assignment guidelines.

� Specific assignment guidelines may override these standards. When in doubt, follow
specific assignment guidelines first.

� Provide credible sources to support your ideas/work when required. Find tips here.
� Cite sources throughout your work when you borrow someone else’s words or ideas.
� Don’t forget: Cite and add your textbook to the Source List if used as a source.

� Complete the provided Source List when the assignment requires research or if you cite
the textbook.

� If no specific area exists in the template, consult the assignment and instructor guidelines
for appropriate source credit methods.

� Cite sources throughout your assignment when you borrow someone else’s words or ideas.

� When quoting or paraphrasing a source, include the source number in parentheses after
the body text where you quote or paraphrase.

Templated Assignment Guidelines

Design
Title Page
Develop
Cite Credible
Sources

Build a
Source List

Use these rules when working on a written assignment that is not explicitly an essay!

https://www.grammarly.com/blog/active-vs-passive-voice/

https://strayer.libguides.com/research_strategies

Strayer University Writing Standards 4

� Use a background color or image on slides.

� Use Calibri, Lucida Console, Helvetica, Future, Myriad Pro, or Gill Sans font style.

� 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 slide content (7 or fewer lines per slide and 7 or fewer words per line).

� Number slides when the assignment requires 3 or more slides. Place numbers wherever
you like (but be consistent).

� Include appropriate images that connect directly to the slide content or presentation content.

� Include the assignment title, your name, course title, your professor’s name, and the date
of submission on a separate slide (first of submission).

� Use appropriate language and be concise.
� Write in active voice when possible. Find tips here.
� Use spelling/grammar check and proofread to keep work error free.
� Provide credible sources to support your ideas/work when required. Find tips here.
� Cite sources throughout your work when you borrow someone else’s words or ideas.
� Don’t forget: Cite and add your textbook to the Source List if used as a source.

� Sources may be provided on a slide-by-slide basis (providing Source List entries at
bottom of slide where source referenced) or in a comprehensive Source List at the
end of slideshow.

� Include a Sources List slide when assignment requires research or if you cite the textbook.

� Type “Sources” centered horizontally on the first line of the Source List slide.

� Provide sources used in your assignment in a numbered list (see Giving Credit to Authors
and Sources section).

PowerPoint/Slideshow Guidelines

Design
Title Page
Develop
Cite Credible
Sources
Build a
Sources List

Use these rules when working on a PowerPoint or slideshow assignment!

https://www.grammarly.com/blog/active-vs-passive-voice/

https://strayer.libguides.com/research_strategies

Strayer University Writing Standards 5

� Use consistent 12-point font.

� Include appropriate images or media links that connect directly to discussion topic/content.

� Use appropriate language and be concise.
� Write in active voice when possible. Find tips here.
� Use spelling/grammar check and proofread to keep work error free.
� Provide credible sources to support your ideas/work when required. Find tips here.

� Cite sources throughout your discussion response when you borrow someone else’s
words or ideas.

� Cite quotes and paraphrases correctly: Include the source number in parentheses after
the body text where quotation or paraphrasing occurs.

� Don’t forget: Cite and add your textbook to the Sources List if used as a source.

� Type the word “Sources” at the end of your post, and below that include a list of any
sources that you cited.

� Number all sources in the order they appear.

Discussion Post Guidelines

Design
Develop
Cite Credible
Sources

Use these rules when working on a Discussion Forum post or response!

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…

Sources
1. William Smith. 2018. The Way Things Are. http://

www.samplesite.com/writing

If you pulled information from more than one source,
continue to number the additional sources in the order that
they appear in your post.

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 “the act of 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

 Examples

https://www.grammarly.com/blog/active-vs-passive-voice/

https://strayer.libguides.com/research_strategies

Strayer University Writing Standards 6

Credit to Authors and Sources

Option #1: Paraphrasing
Rewording Source Information in Your Own Words
· Rephrase source information in your own words. Avoid

repeating the same words of the author.

· Remember, you cannot just replace words from the
original sentence.

· Add the author’s last name and a number to the end of
your paraphrase as a citation (which will be the same on
your Source List).

 Examples
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 end of

quoted information.

· Limit quotes to two or fewer 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.

· Add the author’s last name and a number to the end of
the quote as a citation (which will be the same on your
Source List).

 Examples
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).

Use these rules for using evidence and creating in-text citations!

General Credit
· Credit quoted or paraphrased sources using an in-text citation. An in-text citation includes the primary author’s last name

and the number of the source from the Source List.

· Before using any source, first determine its credibility. Then decide if the source is appropriate and relevant for your
project. Find tips here.

· Well-researched assignments have at least as many sources as pages (see assignment instructions).

https://strayer.libguides.com/research_strategies/evaluate

Strayer University Writing Standards 7

Web sources are accessed through an internet browser.

Home Pages
A home page loads when typing a standard web address. For instance, typing Google.com into any web browser will take
you to Google’s home page.

Cite a homepage when using information from a news thread, image, or basic piece of information on a company’s website.
Find Tips Here.

Specific Web Pages
If using any web page other than the home page, include the specific page title and direct link (when possible) in the Source
List entry.

If the assignment used multiple web pages from the same source, create separate Source List entries (if the title and/or web
address is different).

Effective Internet Links
When sharing a link to an article with your instructor and classmates, start with a brief summary of the article and why you chose to
share it.

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. Always test your link(s) before submitting.

If you cannot properly share the link, include the article/source as an attachment. Interested classmates and your professor can
reference the article shared as an attachment. Find tips here.

Credit for Web Sources

Charts, images, and tables should be centered horizontally on the page and should be 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.

Do not include a chart, image, or table without introducing it in the assignment and explaining why it is necessary.

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://blog.apastyle.org/apastyle/2014/10/what-a-tangled-web-website-versus-webpage.html

https://strayer.libanswers.com/faq/266070

Strayer University Writing Standards 8

Traditional Sources
Page Numbers
When referencing multiple pages in a textbook or other
print book, consider adding page numbers to help the
audience understand where the information is found. You
can do this in three ways:

a. by including it in the body of your assignment; or

or b. by using an in-text citation;

or c. by listing page numbers in the order used in your
assignment on the Source List.

Check with your instructor or the assignment guidelines to
see if there is a preference based on your course.

 Example

IN-TEXT CITATION

(Harvey, 1, p. 16)

In the example, the author is Harvey, the source list number
is 1, and the page number where this information can be
found is page 16.

Multiple Sources (Synthesizing)
Synthesizing is the use of multiple sources in one
paraphrased sentence or paragraph to make a strong point.
While this is normally done in advanced writing, it could be
useful for any writing where you use more than one source.
Find tips here.

The key is clarity. If you paraphrase multiple sources
in the same sentence (or paragraph if most 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).

 Example
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.

Advanced Methods
Some assignments require more advanced techniques. If necessary, these guidelines help with special
case scenarios.

https://cdnapisec.kaltura.com/index.php/extwidget/preview/partner_id/956951/uiconf_id/38285871/entry_id/1_pborvrec/embed/dynamic

Strayer University Writing Standards 9

Substitution and Ellipsis
Omitting unnecessary information from a direct quotation
is often required. To omit information, delete the
unnecessary information and replace it with an ellipsis
inside of square brackets, like this: […]. Find tips here.

There are times when a quality source has made a mistake,
but you still value the information that the source provides.
To solve this issue, change elements of the source (noting
what additions or changes were required). When changing
elements within a direct quotation, delete the original
information and surround the new wording or spelling with
square brackets, like this: “[W]riting”.

The bracket here shows that the original source may have
misspelled “writing” or that the “W” has been capitalized
and was lowercase in the source material.

NOTE: Ellipsis and square brackets cannot be used in
paraphrased source material.

 Example
ORIGINAL SOURCE

“Writing at a college level requires informed
research.”

ELLIPSIS

Harvey wrote that writing “at a college level
requires […] research” (1).

SUBSTITUTION

Many authors agree that “[w]riting at an [under-
graduate] college level requires informed re-
search” (1).

Footnotes and Additional Content
Written assignments may benefit from including relevant
background information that is not necessarily important
for the main body of the assignment.

To include extra secondary evidence or authorial
commentary, insert a numeral superscript into the text of
the assignment and add the extra evidence or commentary
in the footer of the page as a footnote. (Note: Microsoft
Word’s “Insert Footnote” function is the preferred method.)

 Example

When writing a paper for higher education,4 it is
imperative to research and cite sources (Harvey,
1). This suggestion applies to both undergraduate
and graduate students, and it is the first thing that
beginning students must internalize.

4 Mathews has pointed out that this suggestion is
appropriate for all levels of education, even those outside
of university, and is in fact best practices for any form
of professional writing (2). However, this paper focuses
specifically on writing in college-level education.

Appendices
An assignment may require an appendix following the Source List. The appendix is meant to declutter the assignment body
or provide relevant supplemental information for the audience.

If there is only one appendix, it is labeled, Appendix. More than one appendix may be required. Label the first appendix
Appendix A, the second Appendix B, and so on. Each chart, graphic, or photograph referred to in the body of the
assignment requires its own listing in the appendices.

Use descriptive labels in the body of your written assignment to link each chart, graphic, or photograph to its place in the
appendices. For example, when referring to a chart found in Appendix B, a student would include (see Appendix B, Cost of
Tuition in Secondary Education, 2010-2019) after referring to data drawn from that chart.

https://cdnapisec.kaltura.com/index.php/extwidget/preview/partner_id/956951/uiconf_id/38285871/entry_id/1_eg6dckbj/embed/dynamic

Strayer University Writing Standards 10

Source List
The Source List includes all sources used in your assignment. It is a new page added at the end of your
assignment. The list gives credit to authors whose work supported your own and should provide enough
information so that others can find the source(s) 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 on 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.

 Examples
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

https://strayer.libanswers.com/faq/266070

Strayer University Writing Standards 11

NOTE: For the example, Harvey is the first source used in the assignment.

 How It Will Look in Your 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

 Sample Source List

Sources
1. Michael Harvey. 2013. The Nuts & Bolts of College Writing. p. 1. http://libdatab.strayer.edu/login?url=http://search.

ebscohost.com/login.aspx?direct=true&db=nlebk&AN=590706&site=eds-live&scope=site

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=eds-li

ve&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&db=edsdoj&AN=edsdoj.9b7fad40e529462bafe3a936aaf

81420&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

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