Rubic_Print_Format
| Course Code | Class Code | Assignment Title | Total Points | |||||
| HCA-807 | HCA-807-O500 | Potential Theoretical Foundations | 170.0 | |||||
| Criteria | Percentage | Unsatisfactory (0.00%) | Less Than Satisfactory (73.00%) | Satisfactory (82.00%) | Good (91.00%) | Excellent (100.00%) | Comments | Points Earned |
| Content | 80.0% | |||||||
| Description of the Primary Components of the Theory | 10.0% | A description of the primary components of the theory is not presented. | A description of the primary components of the theory is included, but is incomplete or inaccurate. | A description of the primary components of the theory is presented, but is cursory. | A description of the primary components of the theory is reasonable and scholarly, but some research sources are outdated. | A description of the primary components of the theory is thoroughly presented. Sources are scholarly current or seminal research. | ||
| Research-Supported Discussion of Common Applications of the Theory | 10.0% | A research-supported discussion of common applications of the theory is not presented. | A research-supported discussion of common applications of the theory is included, but is incomplete or inaccurate. | A research-supported discussion of common applications of the theory is presented, but is cursory. The research used for support is outdated. | A research-supported discussion of common applications of the theory is reasonable and scholarly, but some research sources are outdated. | A research-supported discussion of common applications of the theory is thoroughly presented. Sources are scholarly current or seminal research. | ||
| Discussion of Why the Theory Might Be Viable for Your Proposed Dissertation Study | 25.0% | A discussion of why the theory might be viable for your proposed dissertation study is not presented. | A discussion of why the theory might be viable for your proposed dissertation study is included, but is incomplete or illogical. | A discussion of why the theory might be viable for your proposed dissertation study is presented, but is cursory. The research used for support is outdated. | A discussion of why the theory might be viable for your proposed dissertation study is reasonable and scholarly, but some research sources are outdated. | A discussion of why the theory might be viable for your proposed dissertation study is thoroughly presented. Sources are scholarly current or seminal research. | ||
| Discussion of the Limitations of Applying the Theory as a Foundation for the Proposed Dissertation Study | 25.0% | A discussion of the limitations of applying the theory as a foundation for the proposed dissertation study is not presented. | A discussion of the limitations of applying the theory as a foundation for the proposed dissertation study is included, but is incomplete or illogical. | A discussion of the limitations of applying the theory as a foundation for the proposed dissertation study is presented, but is cursory. The research used for support is outdated. | A discussion of the limitations of applying the theory as a foundation for the proposed dissertation study is reasonable and scholarly, but some research sources are outdated. | A discussion of the limitations of applying the theory as a foundation for the proposed dissertation study is thoroughly presented. Sources are scholarly current or seminal research. | ||
| Synthesis and Argument | 10.0% | No synthesis of source information is evident. Statement of purpose is not followed to a justifiable conclusion. The conclusion does not support the claim made. Argument is incoherent and uses non-credible sources. | Synthesis of source information is attempted, but is not successful. Sufficient justification of claims is lacking. Argument lacks consistent unity. There are obvious flaws in the logic. Some sources have questionable credibility. | Synthesis of source information is present, but pedantic. Argument is orderly, but may have a few inconsistencies. The argument presents minimal justification of claims. Argument logically, but not thoroughly, supports the purpose. Sources used are credible. Introduction and conclusion bracket the thesis. | Synthesis of source information is present and meaningful. Argument shows logical progressions. Techniques of argumentation are evident. There is a smooth progression of claims from introduction to conclusion. Most sources are authoritative. | Synthesis of source information is present and is scholarly. Argument is clear and convincing, presenting a persuasive claim in a distinctive and compelling manner. All sources are authoritative. | ||
| Organization and Effectiveness | 10.0% | |||||||
| Thesis Development and Purpose | 10.0% | Paper lacks any discernible overall purpose or organizing claim. | Thesis is insufficiently developed or vague. Purpose is not clear. | Thesis is apparent and appropriate to purpose. | Thesis is clear and forecasts the development of the paper. Thesis is descriptive and reflective of the arguments and appropriate to the purpose. | Thesis is comprehensive and contains the essence of the paper. Thesis statement makes the purpose of the paper clear. | ||
| Format | 10.0% | |||||||
| Mechanics of Writing | 5.0% | Mechanical errors are pervasive enough that they impede communication of meaning. Inappropriate word choice and/or sentence construction are used. | Frequent and repetitive mechanical errors distract the reader. Inconsistencies in language choice (register), sentence structure, and/or word choice are present. | Some mechanical errors or typos are present, but are not overly distracting to the reader. Correct sentence structure and audience-appropriate language are used. | Prose is largely free of mechanical errors, although a few may be present. A variety of sentence structures and effective figures of speech are used. | Writer is clearly in command of standard, written, academic English. | ||
| APA Format | 5.0% | Required format is rarely followed correctly. No reference page is included. No in-text citations are used. | Required format elements are missing or incorrect. A lack of control with formatting is apparent. Reference page is present. However, in-text citations are inconsistently used. | Required format is generally correct. However, errors are present (e.g. font, cover page, margins, and in-text citations). Reference page is included and lists sources used in the paper. Sources are appropriately documented though some errors are present. | Required format is used, but minor errors are present (e.g. headings and direct quotes). Reference page is present and includes all cited sources. Documentation is appropriate and citation style is usually correct. | The document is correctly formatted. In-text citations and a reference page are complete and correct. The documentation of cited sources is free of error. | ||
| Total Weightage | 100% |
Comment No.1 to N Z
According to GASB (1999), capital assets accounted as follows:
- capital assets should be reported at historical cost;
- donated capital assets should be reported at their estimated fair value at the time of acquisition plus ancillary charges if any;
- capital assets that are being or have been depreciated should be reported net of accumulated depreciation in the statement of net assets;
- capital assets that are not being depreciated, such as land or infrastructure assets reported using the modified approach should be reported separately if the government has a significant amount of these assets (pp. 9-11).
In governmental activities, capital assets include general capital assets and proprietary capital assets. “Capital assets used in providing services that are funded primarily by user fees rather than general tax dollars are not classified as general capital assets but rather as proprietary capital assets which have always been capitalized and depreciated” (Robbins & Baldwin, 2002, para. 5).
The FASB does not have specific requirements on how to display of capital assets. Nongovernmental not-for-profit’s capital assets are considered as a part of unrestricted net assets. “In addition to these differences, the governmental not-for-profit presents a classified statement of net assets whereas the nongovernmental not-for-profit presents a statement in liquidity order” (Marsh & Fischer, 2011, para. 45). In the accounting perspective, if not-for-profits receive a donation of assets that will be used in the course of business, the transaction will be recorded as a debit to the asset account and a credit to the organization’s income account. In this case, those capital assets need to be depreciated accordingly.
References
Comment #2 NZ
On June 28, 2017, the GASB issued its long-awaited revision to governmental lease accounting. Lessees and lessors alike will see significant changes (PWC, 2017, para. 1).
Under a new statement, a lessee government - which pays to use another entity’s capital asset - is required to recognize a lease liability and an intangible asset representing the lessee’s right to use the leased asset, a lessor government - one that leases its capital assets to others - must now recognize a lease receivable and a deferred inflow of resources (Wolfe, 2017, para. 6-7).
According to changes, a lessee will report in financial statements:
- amortization expense for using the lease asset, which is similar to depreciation, over the shorter of the term of the lease or the useful life of the underlying asset,
- interest expense on the lease liability,
- note disclosures about the lease, including a general description of the leasing arrangement, the amount of lease assets recognized, and a schedule of future lease payments to be made (Wolfe, 2017, para. 8).
Also, a lessor will report the following in its financial statements:
- lease revenue systematically recognized over the term of the lease, corresponding with the reduction of the deferred inflow,
- interest revenue on the receivable,
- note disclosures about the lease, including a general description of the leasing arrangement and the total amount of inflows of resources recognized from leases (Wolfe, 2017, para. 9).
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