ACC 4230
Spring 2023
IDEA Assignment #2 Requirements
You must complete the requirements listed below and submit this assignment via the Pilot Dropbox by the beginning of class on Tuesday, March 28. Also, the text of your paper should be double-spaced. Failure to follow appropriate formatting will be reflected in your grade for the assignment. Failure to submit the case when specified will result in a substantial point reduction as the penalty for late submission. Also, the assignment submitted must be each student’s own work, collaboration among students in completing this assignment is not permitted.
Requirements:
Part 1
Import the data file “4230 spring23 IDEA accts_rec” from Pilot into IDEA. Assume that after reviewing a list of parties related to this client, you notice that the customers with customer numbers XXXXXXXXXXand XXXXXXXXXXare related to the owners of the company. Determine the amount of accounts receivable that relates to each these related-party customers. What percent of total accounts receivable balance is made up of these two related-party customers balances? Use the table format below for your answers. (Hint: use the “Summarization” command in IDEA.) Include a “screenshot” of your IDEA summarization results showing these balances as Appendix A for this assignment.
Customer Custome
#100316 #100348 Total
Balance of customer’s account
Number of invoices in customer balance
Percentage of total Accounts Receivable balance
Part 2
In a
ief paragraph, explain why an auditor might want to perform the procedure in Part 1 above.
IDEA accts rec f22
INVOICE_NO INVOICE_DATE CUSTOMER_NUMBER INVOICE_TOTAL CREDIT_LIMIT DUE_DATE AUTHORIZED AR_CLERK CASH_RECEIPTS_CLERK GL_ACCOUNTING
566054 2/4/22 100184 244.24 5000 3/6/22 Yes HMK FKL CT
566187 5/21/22 100122 995.44 1000 6/20/22 Yes HMK SG MB
566241 6/30/22 100267 2057.83 5000 7/30/22 Yes HMK FKL CT
566245 7/28/22 100140 11.95 5000 8/27/22 Yes HMK FKL CT
566263 8/17/22 100140 1984.19 5000 9/16/22 Yes NCS FKL CT
566265 8/17/22 100248 2904.82 5000 9/16/22 Yes HMK FKL CT
566273 8/21/22 100301 4837.02 5000 11/29/22 Yes HMK SG MB
566288 8/27/22 100344 642.59 5000 9/26/22 Yes HMK FKL CT
566289 8/28/22 100235 339.94 500 9/27/22 Yes HMK FKL CT
566297 8/31/22 100133 1181.21 5000 11/29/22 Yes HMK FKL CT
566302 9/2/22 100327 1347.56 5000 10/2/22 Yes HMK SG CT
566303 9/2/22 100140 1276.29 5000 12/1/22 Yes HMK FKL CT
566305 9/2/22 100272 2249.53 5000 10/2/22 Yes HMK FKL CT
566307 9/2/22 100272 898.13 5000 12/1/22 Yes HMK FKL CT
566308 9/2/22 100329 1205.28 5000 10/2/22 Yes NCS FKL MB
566309 9/2/22 100140 4815.91 5000 10/2/22 Yes HMK FKL HMK
566310 9/2/22 100145 1093.66 5000 12/1/22 Yes HMK FKL CT
566310 9/2/22 100290 1728.27 5000 12/1/22 Yes HMK FKL CT
566312 9/3/22 100312 1391.08 5000 10/3/22 Yes HMK FKL CT
566313 9/3/22 100140 1276.29 5000 12/2/22 Yes HMK SG MB
566314 9/3/22 100191 1257.59 5000 10/3/22 Yes HMK FKL MB
566316 9/3/22 100129 5975.29 5000 10/3/22 Yes NCS SG CT
566317 9/3/22 100189 829.95 5000 12/2/22 Yes NCS FKL CT
566318 9/3/22 100140 4905.09 5000 10/3/22 Yes HMK FKL HMK
566319 9/3/22 100241 1640.98 5000 12/2/22 Yes HMK FKL CT
566320 9/3/22 100140 2943.05 5000 10/3/22 Yes HMK SG MB
566321 9/3/22 100143 1914.42 5000 12/2/22 Yes NCS FKL CT
566322 9/4/22 100346 729.26 5000 12/3/22 Yes HMK FKL CT
566323 9/4/22 100140 1276.29 5000 12/3/22 Yes HMK FKL MB
566324 9/4/22 100175 564.66 5000 12/3/22 Yes HMK FKL CT
566325 9/4/22 100230 1605.30 5000 10/4/22 Yes HMK SG MB
566326 9/4/22 100198 893.85 5000 12/3/22 Yes HMK FKL CT
566328 9/4/22 100140 3924.07 5000 10/4/22 Yes HMK FKL CT
566329 9/4/22 100336 1605.30 5000 10/4/22 Yes HMK FKL CT
566332 9/8/22 100326 505.86 5000 10/8/22 Yes HMK SG CT
566333 9/8/22 100227 4013.25 5000 10/8/22 Yes HMK FKL CT
566334 9/8/22 100280 3190.71 5000 12/7/22 Yes HMK FKL CT
566335 9/8/22 100255 1197.23 5000 10/8/22 Yes HMK FKL MB
566336 9/9/22 100339 7491.41 5000 10/9/22 No HMK SG HMK
566337 9/9/22 100246 1978.16 5000 10/9/22 Yes NCS FKL CT
566338 9/9/22 100116 638.60 5000 10/9/22 Yes HMK FKL MB
566339 9/9/22 100273 1866.32 5000 12/8/22 Yes HMK SG CT
566340 9/10/22 100302 279.03 500 10/10/22 Yes HMK FKL CT
566341 9/10/22 100327 34.59 5000 10/10/22 Yes HMK FKL CT
566342 9/11/22 100306 1605.30 5000 10/11/22 Yes NCS FKL CT
566347 9/14/22 100222 1605.30 5000 10/14/22 Yes HMK FKL MB
566349 9/14/22 100210 1248.51 5000 10/14/22 Yes HMK FKL CT
566350 9/14/22 100178 922.13 5000 10/14/22 Yes HMK FKL MB
566351 9/14/22 100216 699.31 5000 10/14/22 Yes HMK FKL MB
566352 9/14/22 100125 2391.47 5000 12/13/22 Yes HMK FKL CT
566352 9/14/22 100190 4255.82 5000 12/13/22 Yes HMK FKL CT
566354 9/14/22 100104 470.56 5000 12/13/22 Yes HMK SG MB
566355 9/14/22 100339 831.11 5000 12/13/22 Yes HMK SG MB
566356 9/14/22 100264 1978.32 5000 12/13/22 Yes HMK FKL CT
566357 9/15/22 100213 831.11 5000 12/14/22 Yes HMK FKL MB
566357 9/15/22 100258 1000.88 5000 12/14/22 Yes HMK FKL CT
566357 9/15/22 100299 1605.30 5000 10/15/22 Yes HMK FKL MB
566357 9/15/22 100332 2369.95 5000 12/14/22 Yes NCS FKL CT
566363 9/16/22 100223 3781.62 5000 12/15/22 Yes HMK FKL MB
566364 9/16/22 100257 1058.68 5000 12/15/22 Yes NCS FKL CT
566365 9/16/22 100179 717.39 5000 10/16/22 Yes NCS SG CT
566366 9/16/22 100167 582.92 5000 10/16/22 Yes HMK FKL CT
566368 9/18/22 100140 1276.29 5000 12/17/22 Yes HMK SG CT
566370 9/18/22 100223 799.77 5000 10/18/22 Yes NCS FKL MB
566374 9/21/22 100236 282.33 5000 12/20/22 Yes NCS FKL CT
566375 9/22/22 100284 1886.11 5000 12/21/22 Yes HMK FKL CT
566376 9/22/22 100126 697.01 5000 10/22/22 Yes HMK FKL MB
566377 9/22/22 100345 652.87 5000 10/22/22 Yes HMK FKL CT
566379 9/22/22 100293 944.88 5000 12/21/22 Yes HMK SG CT
566381 9/23/22 100273 410.39 5000 10/23/22 Yes HMK FKL MB
566382 9/23/22 100140 1276.29 5000 12/22/22 Yes HMK FKL MB
566383 9/23/22 100132 838.35 5000 12/22/22 Yes HMK SG CT
566384 9/23/22 100309 3236.37 5000 12/22/22 Yes NCS FKL MB
566385 9/23/22 100216 2793.33 5000 12/22/22 Yes NCS FKL MB
566386 9/23/22 100152 1093.85 2000 10/23/22 Yes HMK FKL CT
566387 9/23/22 100268 1518.44 5000 12/22/22 Yes HMK FKL CT
566388 9/24/22 100117 69.38 500 10/24/22 Yes HMK FKL CT
566389 9/24/22 100305 829.95 4000 12/23/22 Yes NCS FKL MB
566391 9/24/22 100140 1666.31 5000 12/23/22 Yes HMK SG CT
566392 9/25/22 100140 1798.83 5000 10/25/22 Yes HMK FKL CT
566397 9/28/22 100257 529.52 5000 10/28/22 Yes HMK FKL MB
566398 9/28/22 100173 587.52 5000 10/28/22 Yes HMK FKL MB
566399 9/28/22 100170 943.08 5000 12/27/22 Yes NCS FKL CT
566400 9/29/22 100145 622.46 5000 10/29/22 Yes HMK SG CT
566401 9/29/22 100343 73.63 5000 10/29/22 Yes HMK FKL CT
566403 9/29/22 100166 858.83 5000 10/29/22 Yes HMK FKL CT
566404 9/29/22 100289 1783.67 2000 10/29/22 Yes HMK FKL CT
566407 9/30/22 100240 1445.74 2000 10/30/22 Yes HMK FKL CT
566408 9/30/22 100223 258.15 5000 10/30/22 Yes HMK FKL CT
566410 9/30/22 100188 994.60 5000 12/29/22 Yes NCS FKL MB
566411 9/30/22 100143 1138.66 5000 10/30/22 Yes HMK FKL MB
566412 9/30/22 100113 1956.87 5000 10/30/22 Yes HMK FKL CT
566413 9/30/22 100140 2591.43 5000 12/29/22 Yes HMK SG CT
566416 10/2/22 100320 43.32 5000 11/1/22 Yes NCS FKL MB
566417 10/2/22 100207 2174.89 5000 12/31/22 Yes HMK FKL CT
566423 10/5/22 100291 629.75 5000 11/4/22 Yes HMK FKL CT
566424 10/5/22 100140 1605.30 5000 11/4/22 Yes HMK FKL MB
566425 10/5/22 100140 1610.28 5000 11/4/22 Yes HMK FKL CT
566427 10/5/22 100109 1605.30 5000 11/4/22 Yes HMK SG MB
566428 10/5/22 100197 510.91 5000 11/4/22 Yes HMK SG CT
566429 10/5/22 100246 1322.45 5000 11/4/22 Yes HMK FKL CT
566430 10/5/22 100148 1167.89 5000 11/4/22 Yes NCS FKL MB
566431 10/5/22 100255 1002.71 5000 11/4/22 Yes HMK FKL CT
566432 10/5/22 100208 610.96 5000 11/4/22 Yes HMK FKL CT
566433 10/5/22 100189 430.41 5000 11/4/22 Yes HMK FKL CT
566434 10/5/22 100330 342.50 5000 11/4/22 Yes HMK HMK CT
566435 10/6/22 100188 1694.48 5000 11/5/22 Yes HMK FKL MB
566437 10/6/22 100293 426.82 5000 11/5/22 Yes NCS FKL CT
566438 10/6/22 100241 1248.57 5000 11/5/22 Yes HMK FKL CT
566439 10/6/22 100176 1605.30 5000 11/5/22 Yes HMK FKL CT
566440 10/6/22 100140 2407.95 5000 11/5/22 Yes HMK SG CT
566441 10/6/22 100197 679.40 5000 11/5/22 Yes NCS FKL MB
566442 10/6/22 100202 2645.03 10000 11/5/22 Yes HMK FKL CT
566443 10/6/22 100202 14.72 10000 11/5/22 Yes NCS FKL MB
566444 10/6/22 100261 198.95 5000 11/5/22 Yes HMK FKL CT
566445 10/7/22 100321 1605.30 5000 11/6/22 Yes NCS FKL CT
566446 10/7/22 100228 74.28 5000 11/6/22 Yes HMK FKL CT
566448 10/7/22 100257 1996.88 5000 11/6/22 Yes NCS FKL MB
566449 10/8/22 100348 1848.39 2000 11/7/22 Yes NCS FKL CT
566450 10/8/22 100165 1019.61 5000 11/7/22 Yes NCS FKL MB
566451 10/8/22 100140 448.21 5000 11/7/22 Yes HMK FKL CT
566452 10/8/22 100316 4561.40 5000 11/7/22 Yes HMK SG CT
566454 10/8/22 100258 1605.30 5000 11/7/22 Yes HMK FKL CT
566456 10/9/22 100307 338.44 5000 11/8/22 Yes HMK FKL CT
566457 10/9/22 100239 619.06 5000 11/8/22 Yes HMK SG CT
566462 10/14/22 100293 1588.75 5000 11/13/22 Yes HMK FKL CT
566463 10/14/22 100259 1418.09 5000 11/13/22 Yes HMK FKL CT
566464 10/14/22 100129 1134.49 5000 11/13/22 Yes HMK FKL CT
566465 10/14/22 100141 54.32 500 11/13/22 Yes NCS FKL MB
566466 10/14/22 100145 63.91 5000 11/13/22 Yes HMK FKL CT
566467 10/14/22 100260 1561.46 5000 11/13/22 No HMK FKL HMK
566468 10/14/22 100264 784.17 5000 11/13/22 Yes NCS FKL MB
566469 10/14/22 100306 1605.30 5000 11/13/22 Yes HMK SG CT
566471 10/15/22 100140 1701.53 5000 11/14/22 Yes HMK FKL MB
566473 10/15/22 100305 833.50 4000 11/14/22 Yes HMK FKL CT
566474 10/15/22 100175 935.59 5000 11/14/22 Yes HMK FKL CT
566475 10/15/22 100278 304.92 1000 11/14/22 Yes NCS SG CT
566476 10/16/22 100197 797.80 5000 11/15/22 Yes NCS FKL MB
566478 10/16/22 100206 422.91 5000 11/15/22 Yes HMK SG CT
566479 10/16/22 100140 2760.51 5000 11/15/22 Yes HMK FKL CT
566482 10/19/22 100224 836.92 5000 11/18/22 Yes HMK FKL MB
566483 10/19/22 100151 49.55 5000 11/18/22 Yes NCS FKL CT
566484 10/19/22 100276 897.29 1000 11/18/22 Yes HMK FKL MB
566485 10/19/22 100277 458.10 5000 11/18/22 Yes HMK FKL CT
566486 10/19/22 100228 822.01 5000 11/18/22 Yes NCS SG CT
566487 10/19/22 100268 69.34 5000 11/18/22 Yes NCS FKL CT
566488 10/19/22 100260 968.31 5000 11/18/22 Yes HMK FKL CT
566489 10/19/22 100188 507.90 5000 11/18/22 Yes HMK FKL CT
566490 10/19/22 100315 587.91 5000 11/18/22 Yes HMK FKL CT
566491 10/19/22 100209 710.06 5000 11/18/22 Yes HMK FKL MB
566492 10/19/22 100113 824.01 5000 11/18/22 Yes NCS FKL MB
566493 10/19/22 100344 1377.19 5000 11/18/22 Yes NCS SG MB
566494 10/19/22 100232 826.40 5000 11/18/22 Yes HMK FKL CT
566495 10/19/22 100325 693.82 5000 11/18/22 Yes HMK FKL CT
566496 10/20/22 100226 700.92 5000 11/19/22 Yes NCS FKL CT
566497 10/20/22 100307 975.29 5000 11/19/22 Yes HMK FKL CT
566499 10/20/22 100316 9959.25 5000 11/19/22 Yes HMK FKL CT
566500 10/20/22 100140 1772.62 5000 11/19/22 Yes NCS SG CT
566501 10/20/22 100349 739.87 5000 11/19/22 Yes HMK FKL CT
566503 10/22/22 100256 2880.05 5000 11/21/22 Yes NCS FKL CT
566504 10/23/22 100138 920.61 1000 11/22/22 Yes HMK FKL MB
566505 10/23/22 100230 1533.28 5000 11/23/22 Yes HMK FKL MB
566506 10/23/22 100220 2375.64 5000 11/22/22 Yes HMK FKL CT
566509 10/26/22 100249 935.59 5000 11/25/22 Yes HMK FKL MB
566510 10/26/22 100287 1242.07 5000 11/25/22 Yes HMK SG CT
566511 10/26/22 100203 990.93 5000 11/25/22 Yes HMK FKL CT
566512 10/27/22 100322 605.38 5000 11/26/22 Yes NCS FKL CT
566514 10/28/22 100268 43.32 5000 11/27/22 Yes HMK FKL CT
566515 10/28/22 100197 1176.30 5000 11/27/22 Yes HMK FKL CT
566516 10/28/22 100111 2842.25 10000 11/27/22 Yes HMK FKL MB
566517 10/28/22 100161 1605.30 5000 11/27/22 Yes HMK FKL CT
566518 10/28/22 100324 1093.91 5000 11/27/22 Yes HMK FKL MB
566520 10/28/22 100321 550.23 5000 11/27/22 Yes NCS FKL CT
566521 10/28/22 100231 1670.04 5000 11/27/22 Yes HMK FKL CT
566522 10/28/22 100140 305.86 5000 11/27/22 Yes HMK FKL CT
566523 10/28/22 100132 1605.30 5000 11/27/22 Yes NCS FKL CT
566524 10/28/22 100338 809.33 1000 11/27/22 Yes HMK FKL CT
566525 10/28/22 100350 1150.07 5000 11/27/22 Yes HMK FKL MB
566526 10/28/22 100140 1605.30 5000 11/27/22 Yes HMK FKL CT
566527 10/28/22 100248 297.28 5000 11/27/22 Yes HMK FKL CT
566528 10/28/22 100303 1341.60 5000 11/27/22 Yes NCS FKL MB
566529 10/28/22 100274 346.68 5000 11/27/22 Yes HMK FKL MB
566530 10/28/22 100187 2639.09 5000 11/27/22 Yes NCS FKL CT
566531 10/28/22 100221 1570.82 5000 11/27/22 Yes NCS FKL CT
566532 10/28/22 100140 1276.29 5000 11/27/22 Yes HMK FKL CT
566533 10/28/22 100211 672.35 5000 11/27/22 Yes HMK SG CT
566534 10/28/22 100210 216.85 5000 11/27/22 Yes HMK SG MB
566535 10/28/22 100266 1093.66 5000 11/27/22 Yes HMK SG CT
566536 10/29/22 100325 1159.27 5000 11/28/22 Yes NCS FKL CT
566537 10/29/22 100152 449.77 1000 11/28/22 Yes HMK FKL MB
566538 10/29/22 100114 811.32 1000 11/28/22 Yes HMK FKL CT
566539 10/29/22 100216 898.78 5000 11/28/22 Yes HMK FKL CT
566540 10/29/22 100284 969.14 5000 11/28/22 Yes NCS FKL CT
566542 10/29/22 100200 198.18 5000 11/28/22 Yes NCS SG CT
566543 10/30/22 100232 1605.30 5000 11/29/22 Yes HMK FKL CT
566544 10/30/22 100178 992.20 5000 11/29/22 Yes HMK SG CT
566545 10/30/22 100239 66.04 5000 11/29/22 Yes HMK FKL MB
566546 10/30/22 100268 713.21 5000 11/29/22 Yes HMK FKL MB
566547 10/30/22 100296 1866.73 5000 11/29/22 Yes HMK FKL CT
566548 10/30/22 100224 1783.67 5000 11/29/22 Yes HMK FKL CT
566549 10/30/22 100192 520.06 1000 11/29/22 Yes HMK FKL MB
566551 10/30/22 100109 1437.14 5000 11/29/22 Yes HMK FKL CT
566552 10/30/22 100140 210.95 5000 11/29/22 Yes HMK FKL HMK
566553 10/30/22 100123 376.43 5000 11/29/22 Yes HMK FKL CT
566554 10/30/22 100291 650.62 5000 11/29/22 Yes HMK FKL MB
566555 10/30/22 100217 1565.62 5000 11/29/22 Yes HMK FKL CT
566556 10/30/22 100247 855.63 5000 11/29/22 Yes NCS FKL CT
566559 11/2/22 100211 944.93 5000 12/2/22 Yes HMK FKL CT
566560 11/2/22 100214 792.57 5000 12/2/22 Yes HMK FKL MB
566561 11/2/22 100281 297.28 1000 12/2/22 Yes HMK SG CT
566562 11/2/22 100140 2337.27 5000 12/2/22 Yes HMK SG MB
566563 11/2/22 100115 1016.63 5000 12/2/22 Yes HMK SG MB
566564 11/2/22 100132 860.98 5000 12/2/22 Yes NCS SG CT
566565 11/2/22 100140 1276.29 5000 12/2/22 Yes HMK SG CT
566566 11/2/22 100297 631.23 5000 12/2/22 Yes HMK FKL CT
566568 11/2/22 100225 705.05 1000 12/2/22 Yes HMK SG CT
566569 11/2/22 100185 962.44 5000 12/2/22 Yes HMK FKL CT
566570 11/2/22 100343 3899.35 5000 12/2/22 Yes HMK SG CT
566571 11/2/22 100280 895.09 5000 12/2/22 Yes NCS SG CT
566572 11/2/22 100315 1482.69 5000 12/2/22 Yes HMK FKL CT
566573 11/2/22 100144 1932.20 5000 12/2/22 Yes HMK FKL CT
566574 11/2/22 100170 1315.56 5000 12/2/22 Yes HMK FKL CT
566575 11/2/22 100316 4165.02 5000 12/2/22 Yes HMK FKL CT
566576 11/2/22 100145 1363.69 5000 12/2/22 Yes HMK SG MB
566577 11/2/22 100124 703.17 5000 12/2/22 Yes NCS FKL MB
566579 11/4/22 100256 2131.03 5000 12/4/22 Yes HMK FKL CT
566580 11/4/22 100250 898.13 5000 12/4/22 Yes NCS FKL MB
566581 11/4/22 100175 4102.43 5000 12/4/22 Yes HMK FKL CT
566582 11/4/22 100116 996.43 5000 12/4/22 Yes HMK FKL CT
566583 11/4/22 100137 425.75 5000 12/4/22 Yes HMK SG CT
566584 11/4/22 100276 783.01 1000 12/4/22 Yes HMK MB CT
566585 11/4/22 100120 892.97 5000 12/4/22 Yes NCS FKL CT
566586 11/4/22 100213 2087.30 5000 12/4/22 No HMK FKL HMK
566587 11/4/22 100286 2064.34 5000 12/4/22 Yes HMK FKL CT
566588 11/4/22 100322 440.07 5000 12/4/22 Yes NCS FKL CT
566589 11/4/22 100140 482.99 5000 12/4/22 Yes HMK FKL CT
566590 11/4/22 100331 36.33 5000 12/4/22 Yes HMK SG MB
566591 11/4/22 100184 862.30 5000 12/4/22 Yes HMK SG MB
566592 11/4/22 100329 559.26 5000 12/4/22 Yes NCS FKL CT
566593 11/4/22 100269 509.45 5000 12/4/22 Yes HMK FKL CT
566594 11/4/22 100225 12.04 1000 12/4/22 Yes HMK FKL CT
566595 11/4/22 100154 1692.71 5000 12/4/22 Yes HMK FKL CT
566597 11/4/22 100275 589.01 1000 12/4/22 Yes HMK FKL CT
566598 11/4/22 100219 737.13 1000 12/4/22 Yes HMK FKL CT
566599 11/4/22 100321 4459.17 5000 12/4/22 Yes HMK FKL CT
566600 11/4/22 100220 132.08 5000 12/4/22 Yes NCS SG MB
566601 11/4/22 100224 2545.86 5000 12/4/22 Yes HMK FKL MB
566602 11/5/22 100216 998.30 5000 12/5/22 Yes HMK SG CT
566603 11/5/22 100140 282.33 5000 12/5/22 Yes HMK FKL CT
566604 11/5/22 100321 447.97 5000 12/5/22 Yes NCS FKL CT
566605 11/5/22 100108 402.00 5000 12/5/22 Yes HMK FKL MB
566606 11/5/22 100161 550.49 5000 12/5/22 Yes HMK FKL CT
566607 11/5/22 100148 2601.37 5000 12/5/22 Yes HMK SG CT
566608 11/5/22 100305 1188.24 4000 12/5/22 Yes HMK SG CT
566609 11/5/22 100177 1543.41 5000 12/5/22 Yes HMK FKL MB
566610 11/5/22 100297 658.77 5000 12/5/22 Yes HMK FKL MB
566611 11/5/22 100272 451.72 5000 12/5/22 Yes HMK FKL CT
566612 11/5/22 100179 43.32 5000 12/5/22 Yes HMK FKL MB
566614 11/5/22 100141 763.32 500 12/5/22 Yes HMK SG CT
566615 11/5/22 100313 1428.06 5000 12/5/22 Yes HMK FKL CT
566616 11/5/22 100125 1515.16 5000 12/5/22 Yes HMK FKL CT
566617 11/5/22 100141 31.95 500 12/5/22 Yes HMK SG CT
566618 11/5/22 100140 173.31 5000 12/5/22 Yes HMK FKL MB
566619 11/5/22 100209 2318.77 5000 12/5/22 Yes HMK SG MB
566620 11/5/22 100110 1211.56 5000 12/5/22 Yes HMK FKL CT
566621 11/5/22 100198 527.17 5000 12/5/22 Yes HMK FKL CT
566622 11/5/22 100339 1605.30 5000 12/5/22 Yes HMK FKL MB
566624 11/6/22 100105 2367.56 1000 12/6/22 Yes NCS FKL CT
566625 11/6/22 100348 1325.70 2000 12/6/22 Yes HMK FKL MB
566626 11/6/22 100315 3543.76 5000 12/6/22 Yes HMK SG CT
566627 11/6/22 100228 1029.12 5000 12/6/22 Yes HMK FKL MB
566630 11/9/22 100104 623.70 5000 12/9/22 Yes HMK FKL CT
566631 11/9/22 100261 825.23 5000 12/9/22 Yes HMK FKL CT
566632 11/9/22 100140 198.13 5000 12/9/22 Yes HMK FKL MB
566633 11/9/22 100287 699.10 5000 12/9/22 Yes NCS FKL CT
566634 11/9/22 100102 590.19 5000 12/9/22 Yes NCS SG CT
566635 11/9/22 100234 463.50 5000 12/9/22 Yes NCS FKL MB
566636 11/9/22 100250 1102.41 5000 12/9/22 Yes HMK FKL CT
566638 11/9/22 100223 1094.00 5000 12/9/22 Yes HMK FKL CT
566639 11/9/22 100237 602.21 5000 12/9/22 Yes HMK SG CT
566640 11/9/22 100212 895.97 5000 12/9/22 Yes HMK FKL MB
566641 11/9/22 100261 554.46 5000 12/9/22 Yes NCS FKL MB
566642 11/9/22 100305 984.76 4000 12/9/22 Yes HMK FKL CT
566646 11/12/22 100310 49.55 5000 12/12/22 Yes HMK FKL MB
566647 11/12/22 100146 448.07 5000 12/12/22 Yes HMK FKL MB
566648 11/12/22 100146 514.17 5000 12/12/22 Yes NCS FKL CT
566649 11/12/22 100182 910.68 5000 12/12/22 Yes HMK FKL MB
566650 11/12/22 100283 132.08 5000 12/12/22 Yes NCS FKL CT
566651 11/12/22 100227 36.33 5000 12/12/22 Yes HMK FKL MB
566652 11/12/22 100110 470.30 5000 12/12/22 Yes HMK FKL CT
566654 11/12/22 100340 925.30 5000 12/12/22 Yes NCS FKL CT
566655 11/12/22 100294 888.41 5000 12/12/22 Yes HMK FKL CT
566656 11/12/22 100244 66.04 1000 12/12/22 Yes HMK SG CT
566657 11/12/22 100168 880.31 5000 12/12/22 Yes HMK SG MB
566658 11/12/22 100335 1338.03 5000 12/12/22 Yes HMK FKL CT
566659 11/12/22 100285 3439.84 5000 12/12/22 Yes HMK FKL CT
566660 11/12/22 100303 642.24 5000 12/12/22 Yes HMK FKL CT
566661 11/12/22 100180 43.32 5000 12/12/22 Yes HMK FKL CT
566662 11/12/22 100107 743.20 1000 12/12/22 Yes HMK FKL CT
566663 11/12/22 100298 934.21 5000 12/12/22 Yes HMK FKL MB
566664 11/12/22 100198 586.49 5000 12/12/22 Yes HMK SG CT
566665 11/12/22 100153 2225.42 1000 12/12/22 Yes HMK FKL CT
566666 11/12/22 100218 2321.51 5000 12/12/22 Yes HMK FKL CT
566667 11/12/22 100131 3281.58 5000 12/12/22 Yes NCS SG CT
566668 11/13/22 100140 4581.72 5000 12/13/22 Yes HMK FKL HMK
566672 11/16/22 100326 614.16 5000 12/16/22 Yes NCS FKL CT
566673 11/16/22 100123 1982.62 5000 12/16/22 Yes HMK FKL MB
566674 11/16/22 100253 891.85 5000 12/16/22 Yes HMK FKL CT
566675 11/16/22 100123 776.98 5000 12/16/22 Yes HMK SG MB
566677 11/16/22 100168 883.39 5000 12/16/22 Yes HMK SG MB
566678 11/16/22 100200 449.54 5000 12/16/22 Yes HMK FKL CT
566679 11/16/22 100140 438.35 5000 12/16/22 Yes HMK FKL CT
566680 11/16/22 100106 2401.74 5000 12/16/22 Yes HMK FKL CT
566681 11/17/22 100260 1164.83 5000 12/17/22 Yes HMK FKL CT
566682 11/17/22 100283 173.29 5000 12/17/22 Yes HMK FKL CT
566683 11/17/22 100140 98.56 5000 12/17/22 Yes HMK FKL MB
566684 11/17/22 100203 1069.94 5000 12/17/22 Yes HMK SG CT
566685 11/17/22 100175 2142.61 5000 12/17/22 Yes HMK FKL CT
566687 11/18/22 100153 2231.32 5000 12/18/22 Yes NCS SG CT
566688 11/18/22 100140 2747.52 5000 12/18/22 Yes HMK FKL CT
566689 11/18/22 100279 1377.65 5000 12/18/22 Yes HMK FKL CT
566690 11/18/22 100225 519.59 1000 12/18/22 Yes HMK FKL MB
566691 11/18/22 100317 66.04 1000 12/18/22 Yes HMK FKL MB
566692 11/18/22 100286 37.61 5000 12/18/22 Yes HMK FKL CT
566693 11/18/22 100291 1036.49 5000 12/18/22 Yes HMK FKL CT
566694 11/18/22 100309 949.09 5000 12/18/22 Yes NCS FKL CT
566695 11/18/22 100199 75.24 5000 12/18/22 Yes HMK FKL CT
566696 11/18/22 100191 2960.47 5000 12/18/22 Yes HMK FKL MB
566697 11/18/22 100198 483.12 5000 12/18/22 Yes HMK FKL MB
566699 11/18/22 100125 1093.93 5000 12/18/22 Yes NCS SG CT
566700 11/19/22 100201 2215.90 5000 12/19/22 Yes HMK FKL CT
566701 11/19/22 100303 842.91 5000 12/19/22 Yes HMK FKL CT
566702 11/19/22 100140 4603.26 5000 12/19/22 Yes HMK FKL HMK
566703 11/19/22 100140 3357.86 5000 12/19/22 Yes HMK FKL CT
566704 11/19/22 100188 1219.74 5000 12/19/22 Yes HMK FKL MB
566705 11/19/22 100238 1584.77 5000 12/19/22 Yes HMK FKL CT
566707 11/19/22 100140 356.66 5000 12/19/22 Yes HMK FKL CT
566708 11/19/22 100258 2326.66 5000 12/19/22 Yes HMK FKL CT
566709 11/19/22 100255 1523.93 5000 12/19/22 Yes HMK FKL CT
566710 11/19/22 100282 688.73 5000 12/19/22 Yes HMK FKL CT
566711 11/19/22 100168 2586.02 5000 12/19/22 No HMK FKL HMK
566712 11/19/22 100223 1425.73 5000 12/19/22 Yes HMK FKL MB
566713 11/19/22 100330 1579.51 5000 12/19/22 Yes NCS SG CT
566714 11/19/22 100290 564.96 5000 12/19/22 Yes HMK SG CT
566717 11/23/22 100282 491.94 5000 12/23/22 Yes HMK SG CT
566718 11/23/22 100265 185.17 1000 12/23/22 Yes HMK SG CT
566719 11/23/22 100181 206.36 5000 12/23/22 Yes HMK FKL CT
566720 11/23/22 100341 1109.81 5000 12/23/22 Yes HMK FKL CT
566721 11/23/22 100251 1258.52 1000 12/23/22 Yes HMK FKL MB
566722 11/23/22 100349 1750.56 5000 12/23/22 Yes HMK SG MB
566723 11/23/22 100289 840.06 2000 12/23/22 Yes NCS FKL MB
566724 11/23/22 100181 1223.30 5000 12/23/22 Yes NCS SG CT
566725 11/23/22 100317 542.13 5000 12/23/22 Yes HMK FKL CT
566726 11/23/22 100212 1084.12 5000 12/23/22 Yes HMK FKL MB
566727 11/25/22 100180 5206.79 5000 12/25/22 Yes HMK FKL MB
566728 11/25/22 100114 78.77 1000 12/25/22 Yes HMK FKL CT
566729 11/25/22 100341 173.35 5000 12/25/22 Yes HMK FKL MB
566730 11/25/22 100231 875.80 5000 12/25/22 Yes HMK FKL CT
566731 11/25/22 100318 1911.15 5000 12/25/22 Yes NCS FKL CT
566732 11/25/22 100292 33.02 5000 12/25/22 Yes HMK SG CT
566733 11/25/22 100117 1862.82 500 12/25/22 Yes NCS FKL CT
566734 11/25/22 100140 2742.74 5000 12/25/22 Yes HMK SG MB
566735 11/25/22 100236 1262.71 5000 12/25/22 Yes NCS SG MB
566736 11/25/22 100120 947.75 5000 12/25/22 Yes HMK FKL CT
566737 11/25/22 100262 869.76 5000 12/25/22 Yes NCS FKL MB
566738 11/25/22 100300 198.13 500 12/25/22 Yes HMK FKL MB
566739 11/25/22 100342 537.00 5000 12/25/22 Yes HMK FKL MB
566740 11/25/22 100154 494.98 5000 12/25/22 Yes HMK FKL MB
566741 11/25/22 100227 1347.18 5000 12/25/22 Yes HMK FKL MB
566742 11/25/22 100164 709.05 5000 12/25/22 Yes HMK FKL CT
566743 11/25/22 100248 1404.09 5000 12/25/22 Yes NCS FKL CT
566744 11/25/22 100140 1276.29 5000 12/25/22 Yes HMK FKL CT
566745 11/25/22 100137 1505.22 5000 12/25/22 Yes HMK SG CT
566746 11/25/22 100310 189.76 5000 12/25/22 Yes NCS FKL CT
566747 11/26/22 100117 2189.66 500 12/26/22 Yes HMK FKL CT
566748 11/26/22 100175 2665.32 5000 12/26/22 Yes HMK SG CT
566749 11/26/22 100158 33.02 2000 12/26/22 Yes HMK FKL CT
566750 11/26/22 100330 710.17 5000 12/26/22 Yes NCS FKL CT
566751 11/26/22 100210 463.95 5000 12/26/22 Yes HMK FKL MB
566752 11/26/22 100314 18.55 5000 12/26/22 Yes NCS FKL MB
566753 11/26/22 100170 825.57 5000 12/26/22 Yes HMK FKL CT
566754 11/26/22 100325 438.63 5000 12/26/22 Yes HMK FKL CT
566755 11/26/22 100332 2943.84 5000 12/26/22 Yes HMK FKL CT
566756 11/26/22 100197 884.38 5000 12/26/22 Yes NCS FKL MB
566757 11/26/22 100105 561.45 1000 12/26/22 Yes HMK FKL CT
566758 11/27/22 100175 1631.04 5000 12/27/22 Yes HMK FKL MB
566759 11/27/22 100237 920.82 5000 12/27/22 Yes NCS FKL MB
566760 11/27/22 100140 421.88 5000 12/27/22 Yes HMK FKL MB
566761 11/27/22 100171 814.91 5000 12/27/22 Yes HMK SG CT
566762 11/27/22 100291 843.12 5000 12/27/22 Yes NCS FKL MB
566763 11/27/22 100306 416.57 5000 12/27/22 Yes HMK SG MB
566764 11/27/22 100227 792.42 5000 12/27/22 Yes HMK FKL MB
566765 11/27/22 100264 1223.61 5000 12/27/22 Yes HMK FKL CT
566766 11/27/22 100221 495.46 5000 12/27/22 Yes HMK FKL MB
566767 11/27/22 100157 1076.53 5000 12/27/22 Yes HMK FKL CT
566768 12/1/22 100140 458.39 5000 12/31/22 Yes HMK SG CT
566769 12/1/22 100311 842.09 5000 12/31/22 Yes NCS FKL CT
566770 12/1/22 100226 155.14 5000 12/31/22 Yes HMK FKL CT
566771 12/1/22 100140 1616.85 5000 12/31/22 Yes HMK SG MB
566772 12/1/22 100264 593.10 5000 12/31/22 Yes NCS FKL CT
566773 12/1/22 100315 1862.23 5000 12/31/22 Yes HMK FKL MB
566774 12/1/22 100348 6005.37 2000 12/31/22 Yes HMK SG CT
566775 12/6/22 100209 273.57 5000 1/5/23 Yes NCS FKL MB
566776 12/7/22 100245 2686.72 5000 1/6/23 Yes NCS SG CT
566777 12/7/22 100244 263.42 1000 1/6/23 Yes HMK FKL CT
566778 12/8/22 100189 53.48 5000 1/7/23 Yes HMK FKL MB
566779 12/8/22 100155 6123.75 10000 1/7/23 Yes HMK FKL MB
566780 12/8/22 100205 5459.03 10000 1/7/23 Yes HMK FKL CT
566781 12/8/22 100349 640.15 5000 1/7/23 Yes HMK FKL MB
566782 12/8/22 100280 2626.66 5000 1/7/23 Yes HMK FKL CT
566783 12/9/22 100294 201.26 5000 1/8/23 Yes NCS FKL CT
566784 12/9/22 100230 183.42 5000 1/8/23 Yes HMK SG CT
566785 12/9/22 100216 2650.41 5000 1/8/23 Yes NCS FKL CT
566786 12/9/22 100309 673.86 5000 1/8/23 Yes HMK SG MB
566787 12/9/22 100225 975.93 1000 1/8/23 Yes NCS SG MB
566788 12/9/22 100233 458.29 500 1/8/23 Yes HMK FKL CT
566789 12/10/22 100259 5744.83 5000 1/9/23 Yes NCS FKL MB
566790 12/10/22 100270 2068.14 5000 1/9/23 Yes HMK FKL MB
566791 12/10/22 100333 206.65 1000 1/9/23 Yes HMK FKL MB
566792 12/10/22 100274 1768.98 5000 1/9/23 Yes HMK FKL MB
566793 12/10/22 100260 372.98 5000 1/9/23 Yes HMK FKL MB
566794 12/10/22 100168 800.64 5000 1/9/23 Yes HMK FKL CT
566795 12/10/22 100102 1204.63 5000 1/9/23 Yes NCS FKL CT
566796 12/10/22 100269 73.78 5000 1/9/23 Yes HMK FKL CT
566797 12/11/22 100152 2239.80 1000 1/10/23 Yes HMK SG CT
566798 12/11/22 100188 149.28 5000 1/10/23 Yes NCS FKL CT
566799 12/11/22 100150 1284.33 10000 1/10/23 Yes HMK FKL CT
566800 12/12/22 100282 466.02 5000 1/11/23 Yes HMK SG CT
566801 12/12/22 100202 1302.16 10000 1/11/23 Yes HMK FKL CT
566802 12/13/22 100163 1473.98 1500 1/12/23 Yes NCS FKL CT
566803 12/13/22 100305 91.90 4000 1/12/23 Yes HMK FKL MB
566804 12/15/22 100346 107.12 5000 1/14/23 Yes NCS FKL MB
566805 12/17/22 100345 1951.03 5000 1/16/23 Yes HMK FKL CT
566806 12/18/22 100111 1371.20 10000 1/17/23 Yes HMK FKL CT
566807 12/19/22 100219 2868.26 1000 1/18/23 Yes HMK FKL CT
566808 12/20/22 100177 1203.69 5000 1/19/23 Yes NCS FKL MB
566809 12/21/22 100148 771.15 5000 1/20/23 Yes HMK FKL CT
566810 12/22/22 100122 482.15 1000 1/21/23 Yes HMK FKL MB
566811 12/23/22 100111 29.69 10000 1/22/23 Yes NCS FKL MB
566812 12/24/22 100301 45.21 5000 1/23/23 Yes HMK FKL MB
566813 12/25/22 100341 103.21 5000 1/24/23 Yes HMK SG CT
566814 12/25/22 100191 534.14 5000 1/24/23 Yes NCS FKL MB
566815 12/26/22 100229 575.02 1000 1/25/23 Yes HMK SG MB
566816 12/26/22 100349 1156.48 5000 1/25/23 Yes HMK FKL MB
566817 12/27/22 100342 2619.24 5000 1/26/23 Yes HMK FKL CT
566818 12/27/22 100167 939.11 5000 1/26/23 Yes HMK FKL MB
566819 12/28/22 100194 196.12 500 1/27/23 Yes HMK FKL CT
566820 12/28/22 100278 944.31 1000 1/27/23 Yes HMK SG CT
566821 12/29/22 100348 5050.51 2000 1/28/23 Yes NCS FKL CT
566822 12/29/22 100266 680.89 5000 1/28/23 Yes HMK FKL CT
566823 12/30/22 100100 0.99 5000 1/29/23 Yes HMK SG MB
566824 12/30/22 100176 2835.65 5000 1/29/23 Yes NCS FKL CT
566825 12/31/22 100311 2490.83 5000 1/30/23 Yes HMK FKL MB
566826 12/31/22 100202 2083.34 10000 1/30/23 Yes HMK SG CT
ACC 4230: Formatting and citations requirements
Formatting: your work presentation should be neat and professional
1. Spelling, grammar, and proper use of terminology are important and will be considered during the grading process. Use complete sentences to answer questions, and for all discussions.
2. For hardcopy submissions: staple pages together – no paperclips, no report covers, no 3-ring binders.
3. Include a cover page with your name, the title of the assignment, the course number, and the semeste
year on it. All work should be in black and white only. Do not use color for text or data.
4. You must use Excel and/or Word as appropriate. For a professional document, use either Cali
i or Times New Roman font, in size 11 or 12. Do not mix font types or sizes in the text of your document.
5. Double-space all text.
6. Use page numbers. Place them at the bottom of each page, either in the center or on the right side. Page 1 is the first page of your paper, not the cover page. If your cover sheet is part of your document file, follow these steps:
a. Place a section
eak after the cover sheet (Layout > Breaks > Section Break > Next Page).
. Go to the footer in the first page of your paper and Unlink to Previous.
c. Insert page numbers in the footer of your paper.
7. Tables, charts, and figures may be presented using 10 font. Even if you start with a standard font size, it is unacceptable if any material appears in “micro-font” in the finished product due to page fitting/shrinking.
a. This is 12-font
. This is 11-font
c. This is 10-font: anything that looks smaller than this in a table or figure is unacceptable
8. If a table is too big to present properly on a single page, divide it in some rational manner over multiple pages. Remember to show table headings, titles, etc. on every page.
9. Be conscious of pagination and insert page
eaks where appropriate. Titles or headings should not appear at the bottom of one page and the text at the top of the next. Avoid having a bullet extend from one page to the next.
10. Answers must be in your own words; copy/pasting material is not acceptable. (Certain exceptions apply when quoting language from accounting standards.)
11. Cheating, plagiarism, and any other form of academic dishonesty will not be tolerated. Ignorance will not be accepted as an excuse, i.e., “I didn’t know that what I did is considered plagiarism.” Please review the Wright State Student Handbook for further information about the university’s academic regulations.
Choosing information sources
Using appropriate information sources is vital to your success in this class and in your professional work.
Your information sources should be just that: original sources that directly provide the information you seek, not a collection of statements originating elsewhere that you insert into your paper. Depending on what you are looking for, a site like Wikipedia might be useful as a starting point – but only to suggest more credible, reliable, original information sources. Wikipedia, Investopedia, and other general information internet sites are not appropriate information sources for college-level work. A report citing such sources immediately
ands the author as too lazy to do any actual research.
Carefully vet online sources. Before you go online to do research, plan some specific resources to investigate. A Google keyword search is a te
ible way to begin online research because there is no focus to the results and trying to filter for relevance can be overwhelming. For example, googling “annual reports” pulls up more than one billion results in less than 1 second.
The appearance of a link in a Google search is no guarantee that the source is legitimate. Annual reports (10-Ks) are readily available for free on the SEC website in a system called EDGAR. In addition, almost every company posts its own annual reports and SEC filings on the Investor Relations page of its website. Any other site with a “dot.com” ending that claims to be a free resource for annual reports or other financial data should be viewed very suspiciously. It is offering something to you for “free” that is already freely available from the original sources. Why would they do that? Such sites are notorious for requiring you to register by providing information about yourself and they make their profits by selling that information. Such sites are also notorious disseminators of malware – all you have to do is a
ive on the homepage.
That said, there are a few well-known commercial sites that are useful. Bloomberg, Yahoo! Finance, Morningstar Financials, and www.NASDAQ.com fall into this category. These sites tend to focus primarily on stock market activity and they are good sources of historical stock prices. However, their analyses often consist only of a few financial information summaries and ratios, which may or may not be up to date.
Accounting professional publications
Journal of Accountancy
CPA Journal
Useful Dunbar Li
ary electronic resources
Company general information: Mergent Online
To search for articles on any topic: Business Source Complete (use the “advanced search” option to enter multiple filters)
WSU Business li
arian: Carol Fang ( XXXXXXXXXX )
Citing your sources
Citing information in a 10-K: A few example citations are shown below.
· Note 8: Other intangible assets and goodwill, p. 72
· MD&A, p. 23
· Statement of cash flows, Financing activities section
Citing a journal article
Brown, Kevin F., and Kathryn E. Easterday XXXXXXXXXXPersonal disaster recovery plans: helping individuals when tragedy occurs. CPA Journal 86 (5):50-53.
Citing online resources
I am not aware of hard and fast rules about citing webpages. Information and/or format may differ depending on the kind of information you are citing and its source. It may be an article with an identified author; a report published by a public or private entity on its own website, or some other kind of information made publicly available.
Provide as much information as possible (author and/or organization name, title, web address, etc.) Sometimes it is impossible, but make every effort to ensure that the entire URL appears on one line and does not run from one line to the next. A few examples appear below.
Electronic article
Hulbert, Mark. Posted January 11, 2008. The January effect's disappearing act. Ba
on's Online, http:
www.marketwatch.com/story/january-effect-has-failed-to-materialize-this-year
A report published by the Tax Foundation, a non-profit think tank
Tax Foundation. State-local tax burdens: all states, one year XXXXXXXXXX), http:
www.taxfoundation.org/taxdata
Additional information about online resources
Sometimes there is a note asking that the information be cited in a certain way. For the following data about inflation growth, a note on the