ACC 305 Assignments and Rubrics

Assignment 1: Coca-Cola Company versus PepsiCo, Inc. Due Week 8 and worth 200 points Recent events in the world of corporate finance have shown the importance of proper administration and funding of corporate pension plans. Evaluate the information in the Comparative Analysis Case of CocaCola and PepsiCo found in the books companion Website for Chapter 20. Write a five to six (5-6) page paper in which you: 1. Analyze and discuss the current effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end. 2. Calculate the funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds. 3. Analyze which of the two (2) companies had a more secure pension fund, and explain why. 4. Evaluate how the status of the pension fund affects the level of risk that must be reported in the annual report. Justify your answer. 5. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources. Your assignment must follow these formatting requirements: Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the title of the assignment, the students name, the professors name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are: Demonstrate the proper accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, leases, and accounting changes and error analysis, including the required journal entries and supporting calculations. Analyze the reasons for and evaluate the importance of proper accounting for selected areas, such as: investments, revenue recognition, income taxes, pensions and postretirement benefits, leases, and accounting changes and error analysis, including the required journal entries and supporting calculations. Use technology and information resources to research issues in intermediate accounting Write clearly and concisely about intermediate accounting using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. Points: 200 Criteria Assignment 1: Coca-Cola Company versus PepsiCo, Inc. Unacceptable Below 60% F
Did not submit or incompletely analyzed and

Meets Minimum Expectations 60-69% D

Insufficiently analyzed and discussed the

Fair 70-79% C
Partially analyzed and discussed the

Proficient 80-89% B
Satisfactorily analyzed and discussed the

Exemplary 90-100% A
Thoroughly analyzed and discussed the

1. Analyze and discuss the current effects of IFRS on the pension

2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 305 Student Version 1126 (1085 4-25-2012) Final Page 8 of 11

ACC 305 Assignments and Rubrics

reporting for Coca-Cola and PepsiCo at 2009 year-end. Weight: 25% discussed the current effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end. Did not submit or incompletely calculated the funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds. Did not submit or incompletely analyzed which of the two (2) companies had a more secure pension fund; or did not submit or incompletely explained why. current effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end. Insufficiently calculated the funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds. Insufficiently analyzed which of the two (2) companies had a more secure pension fund; insufficiently explained why. current effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end. Partially calculated the funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds. Partially analyzed which of the two (2) companies had a more secure pension fund; partially explained why. current effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end. Satisfactorily calculated the funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds. Satisfactorily analyzed which of the two (2) companies had a more secure pension fund; satisfactorily explained why. current effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end. Thoroughly calculated the funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds. Thoroughly analyzed which of the two (2) companies had a more secure pension fund; thoroughly explained why.

2. Calculate the

funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds.
Weight: 20%

3. Analyze which of

the two (2) companies had a more secure pension fund, and explain why.
Weight: 20%

4. Evaluate how

the status of the pension fund affects the level of risk that must be reported in the annual report. Justify your answer.
Weight: 20%

Did not submit or incompletely evaluated how the status of the pension fund affects the level of risk that must be reported in the annual report; did not submit or incompletely justified your answer. No references provided

Insufficiently evaluated how the status of the pension fund affects the level of risk that must be reported in the annual report; insufficiently justified your answer. Does not meet the required number of references; all references poor quality choices. 7-8 errors present

Partially evaluated how the status of the pension fund affects the level of risk that must be reported in the annual report; partially justified your answer.

Satisfactorily evaluated how the status of the pension fund affects the level of risk that must be reported in the annual report; satisfactorily justified your answer. Meets number of required references; all references high quality choices. 3-4 errors present

Thoroughly evaluated how the status of the pension fund affects the level of risk that must be reported in the annual report; thoroughly justified your answer. Exceeds number of required references; all references high quality choices. 0-2 errors present

5. 3 references Weight: 5%

6. Clarity, writing mechanics, and formatting requirements Weight: 10%

More than 8 errors present

Does not meet the required number of references; some references poor quality choices. 5-6 errors present

2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. ACC 305 Student Version 1126 (1085 4-25-2012) Final Page 9 of 11