Having created the balance sheet, the income statement,the statement of retained earnings, and the post-closing trial balance on the blank forms that were provided, the financial statements must now to be typed up in a Microsoft Word document and saved as a .doc or .docx file. Microsoft Excel can also be used (saving the file with the extension .xls or .xlsx). Each financial statement should be on its own page (or worksheet). The name of the file should include your stu- dent ID number and the graded project exam number, such as “21512345_061579.docx” as an example. Insert tables in the Word document if you feel you need them to format the financial statements. Alternatively, space and tab in Word to get the formatting of the statements set up correctly. Formatting is important. Also, keep in mind that points will be deducted for incorrect capitalization, spelling, underlining and double underlining, as well as for improper headings, dates, indentations, and columns. Create all of the financial statements in one file. Submission of more than one file will result in the project being returned as ungraded. Submission of only one file is important for tracking and grading purposes. Images or scanned images of the financial statements pasted into a Word document will also result in the project being returned as ungraded. This prevents the ability to “mark up” the file, and financial statements that are handwritten are generally considered unprofessional. Only the financial statements are required. Submitted journals, ledgers, or unadjusted/adjusted trial balances will not be evaluated. PLAGIARISM Plagiarism is taking any part of a published piece of work and using it as your own. Plagiarism is unacceptable at Penn Foster College. This is a reminder of the expectation to which all Penn Foster College students are held. Per your Student Handbook, students are expected to conduct themselves with the highest academic and ethical standards. Failure to do so results in disciplinary action.
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