Statement of owner′s equity


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UMGC
ACCT 301 – SEC 10K Project Part 1
Business Report
This is the first section of your SEC 10K project: Corporate Overview and the Management and Analysis section.
REQUIREMENT: Between Weeks 2 and 6, you will develop one part of the SEC 10K project. You are to follow UMGC′s APA requirements to prepare your report. An overview of the APA format can be found in the Accounting Toolbox. Additional support may be found with the UMGC Writing Center. This section should be approximately three pages long, written by you and following the appropriate in-text citations as required.
Week 2 will focus on an introduction to your Corporation and a review of the Management and Analysis section of your SEC 10-K report. Incorporate concepts from the course readings.
This week we will also discuss the order of financial statements.
Financial Statement order of preparation. – Financial statements are always prepared in a particular order:
Income Statement
Statement of Owner′s Equity
Balance Sheet
Statement of Cash Flows
Summarize each report, and discuss the reason for the statements in this order.

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