ACC 309 Milestone One Guidelines and Rubric
Overview: For Milestone One, which is due in Module Three, you will develop a portion of the workbook and a brief memo to management explaining the
impacts to stockholder equity and the impact of tax structures. You will build on this milestone in subsequent modules to create the balance sheet and executive
summary portions of your final project.
Prompt: First, review the Final Project Scenario document. Using your review of the scenario, begin your balance sheet and discuss the impacts in your
management brief, including impacts on stockholder equity and impacts based on changes to tax structure.
Note: Milestone One is a draft of some of the critical elements of the final project.
Specifically, the following critical elements must be addressed:
A. Prepare adjusting entries for unrealized loss and tax issues.
II. Management Brief
A. Identify sources of other comprehensive income not included in net income.
B. Explain rationale for the inclusion as comprehensive income (as opposed to net income) of nondisclosure within notes.
C. Evaluate impacts of company goals and finances for their implications on stockholder equity, using financial information to support claims.
D. Evaluate impacts of company goals and finances for their implications on retained earnings per share, using financial information to support
E. Explain the impact of issuing preferred stock or debt for determining changes to equity structures.
F. Assess the impact of changes to current tax structure for articulating changes relevant to the company.
Guidelines for Submission: Your balance sheet must be submitted as a Microsoft Excel document, and your management brief should be a 1-page Microsoft
Word document with double spacing, 12-point Times New Roman font, and one-inch margins.
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