ACCT 495 Week 1 Assignment 1 Research Techniques and Tools To assess your ability to explain appropriate accounting research techniques. Action Items 1. Review the six (6) steps utilized in applied accounting research. 2. Prepare a two-page, double spaced paper utilizing proper APA format assuming the following: a. In your own words briefly describe the research tools available including the RIA Checkpoint database – Practice Area: Acct, Audit & Corp Finance and the FASB Accounting Standards Codification database (See access for each database below). b. Assume that you are an accountant at XYZ Company. XYZ management has asked you to assist them with an issue. XYZ is considering the option to invest excess cash in short-term financial instruments. XYZ wishes to have access to the investments as quickly as possible in order to pay bills and meet employee payroll and have a return on their investment. Briefly discuss which factors you would be focusing on under each of the six (6) steps. c. Access the RIA Checkpoint and the FASB Accounting Standards Codification database (instructions below) for the appropriate research step and describe your findings related to the short-term investment issue. 3. Instructions to access the RIA Checkpoint and the FASB Accounting Standards Codification databases (Instructions subject to change based on periodic database updates.): a. RIA Checkpoint database: This database is located at the Franklin library website. Once you are at the Library website: â€¢ Click/access: “Find It” dropdown menu â€¢ Click/access: “Databases” â€¢ Click/access: “Databases by Name” â€¢ Choose letter “R” under alphabetized list of databases and select “RIA” Checkpoint” â€¢ Look for the drop box in the upper left labeled “Practice Area” and select Accounting, Audit, and Corporate Finance â€¢ Under the bold heading “Editorial Materials” click on the Plus (+) sign next to “Accounting & Financial Statements (US GAAP). i. Put a check in the box next to Accounting & Auditing Disclosure Manual (WG&L). ii. Click on the small icon that looks like an open book, this should open the table of contents. â€¢ Read the Preface â€¢ Now go back and click the Plus (+) sign next to Part I Introduction i. Read References to authoritative literature ii. Sources of Generally Accepted Accounting Principles iii. How to use this manual iv. Disclosure presentation in general â€¢ Now go back and click the Plus (+) sign next to Part II Balance Sheet i. Review Cash ii. Marketable Equity and Debt Securities iii. Accounts and notes receivable iv. Inventories â€¢ Now go back and click the Plus (+) sign next to Part X and review the section “First time adoption of IFRS). American Accounting Association (AAA) FASB Accounting Standards Codification student login. Login information for the AAA website can be obtained from your professor. Be prepared to discuss your findings in class.
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