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ACCT444 Course Project – Deliverable #2 Paper

ACCT444 Course Project – Deliverable #2 Paper

Generational Differences Regarding Workplace Ethics

*** Add transcript for each slide****

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Kant’s humanity formula states that all human beings have absolute value as persons and thus should be treated with respect and dignity as ends and never used merely as means. In other words, human beings should never be used as tools but should always be respected as absolutely valuable ends in themselves. For example, if you visit a grocery store, you should treat the cashier as an end, that is, as a person of worth who offers more than just serving as a means to your end of obtaining food. Do not treat the cashier as a tool for obtaining food. Rather, treat the person with respect and dignity. Smile and be polite. Perhaps, look for opportunities for meaningful conversation, et cetera.


While this concept is timeless, different generations may have different views on how this concept looks within the workplace. In addition, changing expectations related to gender influence this concept. For this assignment, imagine you are presenting to a group of human resource professionals at a conference. This group is interested in improving gender and generational conversations at the workplace, so they are interested in different opinions surrounding this topic. You want to take a philosophical approach to this topic, so you decide to use Kant’s humanity formula as a guidance.

Part 1: Interview

For your interview:

  1. Select two individuals from different generations (Baby Boomer, Gen X, Gen Y (Millennial), and Gen Z (Centennial)).
  2. Conduct each interview using the questions provided on your Interview Worksheet [DOC]. Use a separate worksheet for each interviewee.
  3. Record their responses in the spaces provided. ACCT444 Course Project – Deliverable #2 Paper

Part 2: Presentation

Once you have completed both of the interviews, create a 5–8-minute audio presentation in which you do the following:

  1. Explain how Kant’s humanity formula influenced your understanding of the interview.
  2. Compare similar themes in the responses.
  3. Contrast noticeable differences in the responses.
  4. Explain how generational differences may have influenced the responses.
  5. Explain how changing expectations with gender influenced the responses.

You may choose the format of your presentation. Some suggestions are:

  • A 6–12-slide PowerPoint presentation (or another choice of presentation software) with audio. Refer to the PowerPoint section of the Tools and Resources page for PowerPoint tutorials.
  • A 5–8-minute presentation recorded using Kaltura, a program offered by Capella that records audio and video. Refer to the Audio and Video in this Course section of the Tools and Resources page for more information.
  • A 5–8-minute podcast.

Submit both interview worksheets and your presentation. Include a transcript of your presentation.

Presentation Requirements

Your presentation should meet the following requirements:

  • Length of recording: 5–8 minutes.
  • Length of slideshow (if using): 6–12 slides.
  • Format: The format you choose for your presentation must be one that your instructor can access for review and grading. Do not submit files from non-standard software programs. You can reference Capella’s Computer Requirementsfor more information about our standard software programs. Depending on the format you choose, upload or attach your presentation to the assignment area or provide a link in the submission box. Make sure to give your instructor access to the recording if necessary.

Refer to the Interview: Generational Differences Regarding Workplace Ethics rubric to ensure you meet all expectations for this assignment.

ACCT444 Course Project – Deliverable #2

An engagement team is performing the audit of the financial statements of Griffin, Inc. as of and for the year ended December 31, year 7.  ACCT444 Course Project – Deliverable #2 Paper

Task 1:

The senior accountant has identified three misstatements that have been carried forward onto the summary of proposed audit adjustments. Determine the impact of the identified misstatements on the financial statement ratios noted below.

For each of the identified misstatements below, indicate the impact on the financial ratio identified. In columns D and E, select the impact, if any, that the misstatement has on the financial ratio from the option list. Selections used once, more than once, or are not at all. Consider each misstatement independently. Choices for Columns D and E:


1 Account Debit Credit Impact on current ratio Impact on profit margin
2 Payroll expense 72,000
3 Accrued payroll 72,000
5 Depreciation expense 125,000
6 Accumulated depreciation 125,000
8 Prepaid insurance 15,000
9 Insurance expense 15,000


Task 2:

A CPA firm is preparing for the year 6 audit of Hiver Co., a calendar-year-end non-issuer. An audit staff member used the year 5 audit request list for Hiver as the basis for drafting the year 6 request list. Additional client information was obtained during the audit planning meeting with the client.

As the audit senior for this engagement, it is your responsibility to review and revise the year 6 request list for Hiver, as needed. Use the additional client information in the file ACCT444CD#2Exhibits to revise the draft request list, correcting any errors and removing any inappropriate or unnecessary items, given the overall context and purpose of the list. Ensure that the year 6 list is appropriate, given the information provided.

Materiality for the year 6 financial statement audit is $55,000.

To revise the Audit Request List, go to each section of red text below and select the needed correction, if any, from the list provided. If the underlined text is already correct in the context of the note disclosure, select [Leave Original text] from the list. If removal of the entire underlined text is the best revision to the list, select [Delete] from the list. ACCT444 Course Project – Deliverable #2 Paper

Hiver Co.
Year ended December 31, year 6
Audit Request List (DRAFT)

Please have the materials listed below ready when we arrive on site. Unless a different date is specifically stated, these documents should be as of and for the year ended December 31, year 6.

1.    Final trial balance

2.    Bank reconciliations for March, September, and December, year 6

3.    Bank statements for December, year 6, and January, year 7

4.    Property, plant and equipment roll-forward


5.    Edgewater Industrial Estate Lease Agreement: Chose an option below

a.    [Leave Original text] Edgewater Industrial Estate Lease Agreement

b.    Delete Text

c.    Change text to Edgewater Industrial Estate property tax expense analysis

d.    Change text to Edgewater Industrial Estate purchase contract

e.    Change text to Proof of Edgewater Industrial Estate property insurance


6.    Furniture and fixtures purchase documentation: Choose an option below

a.    [Original text] Furniture and fixtures purchase documentation

b.    [Delete Text]

c.    Furniture and fixtures sale documentation

d.    Office equipment purchase documentation

e.    Office equipment sale documentation


7.    New motor vehicle purchase agreement

a.    [Original text]

b.     [Delete Text]

c.     Documentation supporting the sale of the motor vehicle asset

d.    Documentation supporting the scrapping of the motor vehicle asset

e.    New motor vehicle lease agreement

  1. Accounts receivable aging analysis
  2. Documentation supporting the allowance for doubtful accounts
  3. Accounts payable aging analysis
  4. Finished inventory detail
  5. WIP inventory detail
  6. Raw material inventory detail

14. Documentation supporting issuance of 50,000 shares at $0.30 per share

a.    [Original text]

b.    [Delete Text]

c.    Documentation supporting issuance of 150,000 shares at $0.10 per share

d.    Documentation supporting issuance of 150,000 shares at $0.20 per share

e.    Documentation supporting issuance of 150,000 shares at $0.30 per share

f.     Documentation supporting issuance of 50,000 shares at $0.10 per share

g.    Documentation supporting issuance of 50,000 shares at $0.20 per share

  1. Quarterly board of directors meeting minutes
  2. Management’s review of third-party loan interest

a.    [Original text] Management’s review of third-party loan interest rates

b.     [Delete Text]

c.    Copy of the loan agreement with J. Hiver

d.    Copy of the loan agreement with M. Moore

e.    Evidence of approval by D. Chen for the loan to J. Hiver

f.     Management’s due diligence work related to providing the loans. ACCT444 Course Project – Deliverable #2 Paper

  1. Prepaid expenses analysis
  2. Accrued expenses analysis
  3. Sales register
  4. Documentation supporting dividends paid
  5. Account 6900 expense analysis
  1.  [Original text] Account 6900 expense analysis
  2. [Delete Text]
  3.  Account 6806 expense analysis
  4. Account 7115 expense analysis
  5. Account 7500 expense analysis
  1. Payroll reconciliation








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