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"Course Project: Notes to the Financial Statements
Objective
The objective of this project is to give students an opportunity to learn how to develop notes to the financial statements. This will include determining which items need to be included in the notes, which items need to have additional information provided in the notes, how the notes should be written, and the use of proper grammar in writing the notes. The students will also learn how to write professional and business information in a comfortable, easy manner in which readers can understand the meaning behind what is written.

Description

During the course, you will be required to develop a Course Project having to do with writing notes for a fictitious annual report. You will hand in the project at the end of Week 8. In order to assist you in writing the notes, you may use the notes from the Proctor & Gamble financial statements, as shown on pages 246-277 in the ebook, or you may use those shown as examples in Chapter 24. Although you may use these as examples, you are not to use the actual notes, or the notes from any other company, because this would be considered plagiarism (and if discovered, would result in a grade of “F” or zero points for the assignment). Your project should consist of, but not be limited to the items presented below.

Note 1: Significant Accounting Polices (consisting of at least 10 items)
Notes 2-11+: Consisting of at least the items below.
Inventory
Property, Plant, & Equipment
Contingencies and Liabilities
Changes in Accounting Principles or Estimates
Post Balance Sheet Events
Mergers and Acquisitions
Lease Obligations
EPS
Long-Term Debt
Employee Pension Obligations

Guidelines

1. The notes will include a "Summary of Significant Accounting Principles" as Note 1.
2. The notes will then include detailed information regarding at least 10 different items that are usually contained in the notes to the financial statements.
3. The student will gain experience in writing business topics and the need to have detailed information provided in the notes to the financial statements.

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