Use appropriate citations where relevant and according to your professional judgment. When using the
codification, please use the following style:
1) Cite the ASC down to the Paragraph. Use Accounting Standards Codification throughout your paper. For
example, (ASC 330-10-05-01)
2) At the end of the document in an Appendix, copy-paste the paragraph you cite from the codification into
the word document. This is what I demonstrated in class.
3) The main goal is to interpret your findings into ‘plain English’ as best you can. In other words, how would
you explain the appropriate accounting treatment to a colleague, boss, or business partner who has a basic
understanding of accounting? You may (and are encouraged to) use debits and credits and/or t-accounts to
illustrate the accounting if appropriate.
For all other citations, please consistently follow a single style (e.g., APA, MLA, Chicago). Always cite if you
are making a factual claim.