Advanced Accounting/Memos

This criterion is linked to a Learning OutcomeRequirements Part A: Analyze the consolidation process concerning ownership percentage and asset valuation

50 to >40.0 ptsMeets ExpectationScores 81% – 100% on Connect Activity: “Week 3 Critical Thinking Activity.”

40 to >30.0 ptsApproaches ExpectationScores 61% – 80% on Connect Activity: “Week 3 Critical Thinking Activity.”

30 to >20.0 ptsBelow ExpectationScores 41% – 60% on Connect Activity: “Week 3 Critical Thinking Activity.”

20 to >0 ptsLimited EvidenceScores 0% – 40% on Connect Activity: “Week 2 Critical Thinking Activity.”

50 pts

This criterion is linked to a Learning OutcomeWritten Portion Part B: Prepare a one page memo, in good form, to a colleague addressing the intent of the goodwill impairment test and how it is conducted

10 to >8.0 ptsMeets ExpectationDemonstrates strong or adequate knowledge of topic from readings and sources and includes all required components as specificed in the assignment.

8 to >6.0 ptsApproaches ExpectationSome significant but not major errors or omissions in the demonstration of knowledge and includes most of the required components, as specified in the assignment.

6 to >4.0 ptsBelow ExpectationMajor errors or omissions in demonstration of knowledge and includes some of the required components, as specified in the assignment.

4 to >0 ptsLimited EvidenceFails to demonstrate knowledge and includes few of the required components, as specified in the assignment.”

10 pts

This criterion is linked to a Learning OutcomeDemonstrates college-level proficiency in organization, grammar, and style

5 to >4.0 ptsMeets ExpectationMemo is clearly organized, well written, and in proper format as outlined in the assignment. Strong sentence and paragraph structure; few errors in grammar and spelling.

4 to >3.0 ptsApproaches ExpectationMemo is fairly well organized and written, and is in proper format as outlined in the assignment. Reasonably good sentence and paragraph structure; significant number of errors in grammar and spelling.

3 to >2.0 ptsBelow ExpectationMemo is poorly organized; does not follow proper paper format. Inconsistent to inadequate sentence and paragraph development; numerous errors in grammar and spelling.

2 to >0 ptsLimited EvidenceMemo is not organized or well written, and is not in proper paper format. Poor quality work; unacceptable in terms of grammar and spelling.”

5 pts

This criterion is linked to a Learning OutcomeDemonstrates proper use of APA style

5 to >4.0 ptsMeets ExpectationMemo contains proper APA formatting, according to the CSU Global Guide to Writing and APA.

4 to >3.0 ptsApproaches ExpectationFew errors in APA formatting, according to the CSU Global Guide to Writing and APA.

3 to >2.0 ptsBelow ExpectationSignificant errors in APA formatting, according to the CSU Global Guide to Writing and APA.

2 to >0 ptsLimited EvidenceNumerous errors in APA formatting, according to the CSU Global Guide to Writing and APA.

5 pts

This criterion is linked to a Learning OutcomeRequirements Part A: Prepare consolidated financial statements per US GAAP and contrast them with IFRS

50 to >40.0 ptsMeets ExpectationScores 81% – 100% on Connect Activity: “Week 3 Critical Thinking Activity.”

40 to >30.0 ptsApproaches ExpectationScores 61% – 80% on Connect Activity: “Week 3 Critical Thinking Activity.”

30 to >20.0 ptsBelow ExpectationScores 41% – 60% on Connect Activity: “Week 3 Critical Thinking Activity.”

20 to >0 ptsLimited EvidenceScores 0% – 40% on Connect Activity: “Week 3 Critical Thinking Activity.”

50 pts

This criterion is linked to a Learning OutcomeWritten Portion Part B: Prepare a one-page memo, in good form, to a subordinate charged with preparing consolidated financial statements for your company, describing how Goodwill is allocated to the controlling and non-controlling interests

10 to >8.0 ptsMeets ExpectationDemonstrates strong or adequate knowledge of topic from readings and sources and includes all required components as specificed in the assignment.

8 to >6.0 ptsApproaches ExpectationSome significant but not major errors or omissions in the demonstration of knowledge and includes most of the required components, as specified in the assignment.

6 to >4.0 ptsBelow ExpectationMajor errors or omissions in demonstration of knowledge and includes some of the required components, as specified in the assignment.

4 to >0 ptsLimited EvidenceFails to demonstrate knowledge and includes few of the required components, as specified in the assignment.”

10 pts

This criterion is linked to a Learning OutcomeDemonstrates college-level proficiency in organization, grammar, and style

5 to >4.0 ptsMeets ExpectationMemo is clearly organized, well written, and in proper format as outlined in the assignment. Strong sentence and paragraph structure; few errors in grammar and spelling.

4 to >3.0 ptsApproaches ExpectationMemo is fairly well organized and written, and is in proper format as outlined in the assignment. Reasonably good sentence and paragraph structure; significant number of errors in grammar and spelling.

3 to >2.0 ptsBelow ExpectationMemo is poorly organized; does not follow proper paper format. Inconsistent to inadequate sentence and paragraph development; numerous errors in grammar and spelling.

2 to >0 ptsLimited EvidenceMemo is not organized or well written, and is not in proper paper format. Poor quality work; unacceptable in terms of grammar and spelling.”

5 pts

This criterion is linked to a Learning OutcomeDemonstrates proper use of APA style

5 to >4.0 ptsMeets ExpectationMemo contains proper APA formatting, according to the CSU Global Guide to Writing and APA.

4 to >3.0 ptsApproaches ExpectationFew errors in APA formatting, according to the CSU Global Guide to Writing and APA.

3 to >2.0 ptsBelow ExpectationSignificant errors in APA formatting, according to the CSU Global Guide to Writing and APA.

2 to >0 ptsLimited EvidenceNumerous errors in APA formatting, according to the CSU Global Guide to Writing and APA.

5 pts