Rayonier Advanced Materials Inc. (RYAM)

Project Descriptions

There is one project in this course made up of two parts: the SEC 10-K report (paper) and the Power Point Presentation. This is a department designed project and is a requirement for all sections of ACCT 301.

Using the Internet, access the SEC 10-K annual report for a publicly traded company of your choice. The company must be a manufacturing concern with inventory and accounts receivable.

You must select a company that is publicly traded and has inventory and accounts receivable. Most students find the SEC 10-K annual report at their company's web site in sections such as About Us and / or Investor Relations. Look for SEC and Annual Filings (you will often find drop down menus to click). You must research and secure the SEC 10-K Annual Report for the most recent year. Save the file to your computer for access. Do not print as the report is usually 100 pages or more. Post the name of your company, the SEC 10-K web link, and how you found the SEC 10-K in the SEC 10-K discussion for approval by your professor.

Review the company's MD&A as well as financial statements and the accompanying footnotes. Use this information to prepare your "analytic" results. You may want to seek additional background and comparative data on the business. Yahoo Finance has a "competitors" feature we will discuss in class.

You may benefit from the use of the UMUC writing center. (See: http://www.umuc.edu/ewc/index.shtml)

SEC 10K Report/Paper: Write your paper, read carefully, and consider possible edits and changes.

Start early. You have plenty of time to complete this project. Your paper should consist, at a minimum, of the following:

• 3 - 4 pages single spaced, double space between paragraphs. Page count does not include title page, tables and exhibits, table of contents, and works cited list. A four page paper increases the probability of getting an A
• title page
• bibliography or works cited (business classes use APA format)
• in text citations (business classes use APA format)
• tables, and appendixes if you wish to copy and paste financial statements or materials you did not write (these will not be part of the page count)
• Your paper should use one-inch margins on the left, right, top, and bottom of each page, and font set at 12 point.
• Take care to comply with the UMUC policy for academic honesty
• Write your paper, in your own words, using accounting words from our textbook and explaining how these relate to the financial statements of your company.
• Your paper must follow the following format: Introduction and Company Background Information; Discussion on Income Statement; Discussion on Balance Sheet; Discussion on Cash Flow Statement, Analyses (this section includes discussion on Horizontal , Vertical and Ratio Analyses); Conclusion.
• Our discussion postings during the semester should assist you in completing this paper
• Your goal is to explain the financial statements and the information of the SEC 10-K with the knowledge you learn from our class. While not explaining every item in the SEC 10-K, your paper should tell a story and illustrate your mastery of accounting terms and concepts. No more than one page should be devoted to your company's history and non-financial information.
• The content of your paper should focus on accounting issues and include words used in our accounting class, including financial accounting as well as managerial accounting. An example would be a discussion on inventory: how it is valued, whether there is a WIP account, and other details you learned this semester.
• Ask questions of your professor on this project
• Visit the Accounting Toolbox in the Course Content of our LEO classroom
  • The Accounting Toolbox is a constant resource in our UMUC undergraduate accounting courses
  • Links and explanations to assist you with this paper may appear in this resource

.PPT Presentation

A Power Point presentation containing 10 slides (excluding title slide) will also need to be prepared to cover the highlights of your paper. Do not include citations in the PPT presentation. Please post the presentation in the designated SEC 10-K discussion in Week 7 in Discussion Board under the appropriate thread to share with other students. Read your classmate's presentation and provide comments to at least one other posting. Do not merely cut and paste from your SEC Report. Use color and other visual aids to make your presentation engaging. Do not copy portions of any of the financial statements in to the PPT slides. Discuss what is in the financial statements. The PPT presentation must contain a cross section of what is in your SEC Report.