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Accounting; Job Posting Analysis Memo


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Job Posting Analysis Memo

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Due: Week Three
Points: 20 

Steps a-d below serve as the pre-writing for your Job Posting Analysis Memo. The more time you spend engaging in the steps here, the better prepared you will be for writing your memo. The final product will include the following:

Final Product: Memo

  • Compose a standard memo to the instructor in which you will write a 1 – 1 ½ page memo (single spaced) explaining, in one well-developed paragraph, minimum, for each bullet:
    • What did you learn about general formatting requirements for employment documents in your field, the mission statement/website survey, and what you learned about your potential employer as an audience from your research and email correspondence?
    • What qualities/traits/skills in an employee are common across all the job postings to say what a person applying for a job in this field needs to be able to do generally?
    • What qualities/traits are unique to a specific posting and whether or not that excludes you from applying?
    • What qualities are exemplified in each company’s mission statement? How is that reflected in their job postings?
    • How will you use this information/analysis in the creation of your resume and cover letter?
    • Which job posting you will create a resume and cover letter for? Why?

To write the memo, follow the steps outlined below in order to get all the information you need to write your memo:

Find examples of each, so that you can analyze them and look for patterns. The more work you do here; the better off your job search is going to be later, so take this time to invest in yourself and your future.

  • Once you have examples of the documents, analyze them by looking for:
    • Type of resume (functional or chronological) versus type of position (entry level, mid-level, etc.)
    • Headings the documents have in common
    • Layout (How much white space versus text? How large was the name? The heading? Etc.)
    • Certifications listed
    • Skills listed
    • Types of work experience listed
    • Types of educational experience listed
    • Other common features you think are important (Be specific; for example, a Graphic Arts resume may be more visual than text-based, etc.)

 Mission Statement/Website Survey: Locate companies/institutions you would consider applying to upon graduation (and that have current job postings you are qualified for). Find their mission statements (or the ‘About Us’ section) or other items on their websites. What qualities and traits do the company value? Pay attention to the language and word choice to think about what the potential employers’ values are, what its investment in the community is, and what the mission statement tells you about how work in your field is valued.

Job Posting Analysis: Using the job postings for the companies/institutions above,  analyze the job postings to get a feel for the language used in your field:

      • Underlinekeywords that describe the position
      • Underlinekeywords that describe the type of employee the employer seeks to fill the position
      • Circle any terms, qualifications, etc. that jump out at you
      • Circle any specific documents, specifications, skills that are unique
      • Box the contact information for the job
      • Highlight any other information that you think is important
      • Visit the websites for each corporation. Print their mission statements/goal statements, and compare and contrast thekeywords you highlighted in the job posting. Also, underline any new keywords from the mission statement that you think are important.
      • Job Skills Analysis:
        • List the major skill areas you extract from your job search
        • Under each major skill area, list the skills you need to have do this job

Use the Job Posting Analysis Memo Rubric to guide your work.  Submit your assignment to the assignment link in Week Three.

(SLOs 2, 3 and EOs 2a, 2b, 3a, 3b, 3d)

Example of what’s expected

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Accounting, Week 3


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Accounting, Week 3

7-a

  1. Use of Funds.What activities of the government are reported as being administered by internal service funds? (Note: Working capital funds, revolving funds, industrial funds, and intragovernmental service funds are other names used for funds of the type discussed in Chapter 7.) If internal service funds are not used by the reporting entity, does the report disclose how financing and accounting for activities such as purchasing, motor pools, printing, data processing, and other activities commonly used by more than one fund are handled? Does the report state the basis of accounting used for the internal service funds?
  2. Fund Disclosure.In the balance sheet(s) or statement(s) of net position displaying information for the internal service fund(s), are assets classified in accord with practices of profit-seeking businesses, or are current, capital, and other assets not separately displayed? If there are receivables other than from other funds or other governments, are allowances for estimated uncollectibles provided? Are allowances for depreciation deducted from related capital asset accounts?

Are current liabilities and long-term debt properly distinguished in the balance sheet? Are long-term loans from other funds properly distinguished from capital contributions received from other funds?

Are budgetary accounts (Estimated Revenues, Appropriations, Encumbrances) used by the internal service funds? From what sources were revenues actually obtained by each internal service fund? How are costs and expenses of each fund classified? Are noncash expenses, such as depreciation, separately disclosed? Do the revenues of each fund exceed the costs and expenses of the period? Compute the net income (or net loss) of each fund in this category as a percentage of its operating revenue for the period. Does the net income (or net loss) for any fund exceed 5 percent of operating revenues? If so, do the statements or the accompanying notes explain how the excess is being used or how the deficiency is being financed?

  1. Statement of Cash Flows.Is a statement of cash flows presented for internal service funds? If so, how does the cash provided by operations shown in this statement relate to the revenues and expenses shown in the statement of revenues, expenses, and changes in net position, or other similarly titled operating statement? Are cash flows from financing activities presented separately for noncapital- and capital-related activities? Is there a section for cash flows from investing activities?
  2. Government-wide Financial Statements.Is there a column for business-type activities on the statement of net position and statement of activities? Is there any evidence that the internal service fund account balances were collapsed into the Governmental Activities column? If enterprise funds are the predominant participants in the internal service fund, do you see evidence that the internal service fund balances are reported in the Business-type Activities column of the government-wide statements?

 

 

7-b

 

  1. Use of Funds. What activities of the government are reported as being administered by enterprise funds? Does the government own and operate its water utility? Electric utility? Gas utility? Transportation system? Are combining statements presented in the financial section of the CAFR for all enterprise funds, or are separate statements presented for each enterprise fund? Do all enterprise funds use accrual accounting? Are all funds in this category earning revenues at least equal to costs and expenses? If not, how is the operating deficit being financed? Do the notes include segment information on individual enterprise funds where applicable (see “Required Segment Information” section of this chapter)?

Are sales to other funds or other governments separately disclosed? Are there receivables from other funds or other governments? How are receivables from component units, if any, disclosed? Is there any evidence that enterprise funds contribute amounts to the General Fund in lieu of taxes to help support services received by the enterprise? Is there any evidence that enterprise funds make excessively large contributions to the General Fund or any other funds?

 

  1. Utility Funds.Is it possible to tell from the report whether utilities of this government are subject to the same regulations as investor-owned utilities in the same state? (If the utility statements use account titles prescribed by the NARUC and the FERC, as described in this chapter, there is a good chance that the governmentally owned utilities are subject to at least some supervision by a state regulatory agency.) What rate of return on sales (or operating revenues) is being earned by each utility fund? What rate of return on total assets is being earned by each utility fund?

Is depreciation taken on the utility plant? Are accounting policies and accounting changes properly disclosed? If so, what method of depreciation is being used? Does each utility account for its own debt service and construction activities in the manner described in this chapter? What special funds or restricted assets are utilized by each utility?

  1. Government-wide Financial Statements.What proportion of the net position of the business-type activities are reported as net investment in capital assets, restricted, and unrestricted? Were the business-type activities profitable; that is, did revenues exceed expenses?

 

 

 

8-a

Does the government operate a tax agency fund or participate in a tax agency fund operated by another government? Does the government act as an agent for owners of property within a special assessment district and for the creditors of those property owners? Does the government operate one or more pass-through agency funds? If so, describe.

 

8-b

Does the government operate, or participate in, a cash and investment pool? If so, is the pool operated as an investment trust fund? If there is a cash and investment pool and it is not reported as an investment trust fund, how is it reported? Explain.

8-c

Does the government operate one or more private-purpose trust funds? If yes, explain the purpose(s).

 

9-a

Does the report contain all of the introductory material recommended by the GASB? Is the introductory material presented in such a manner that it communicates significant information effectively—do you understand what the government is telling you? On the basis of your study of the entire report, do you think the introductory material presents the information fairly? Comment on any information in the introductory section you feel is unnecessary, and explain why.

 

9-b

  1. Do the statements, notes, and schedules in the financial section present the information required by the GASB? Are Total columns provided in the basic financial statements and schedules for the primary government and the reporting entity? If so, are the Total columns for the current year compared with Total columns for the prior year?
  2. Review your answers to the questions asked in Exercises 3–15 and 4–15 in light of your study of subsequent chapters of the text and your analysis of all portions of the annual report. Based on your current knowledge and understanding of government accounting, would you change or modify any of your earlier answers? If so, explain how you would change them and why you would change them.

9-c

Does the statistical section present information in the five categories defined by the GASB? What tables and schedules are presented for each category? Does the information provided in each category appear to meet the purpose of the category? Explain your response.

 

 

 

9-d

In your opinion, what are the most important information needs that a governmental annual report should fulfill for each of the following:

    1. Administrators.
    2. Members of the legislative branch.
    3. Interested residents.
    4. Creditors or potential creditors.

In what ways does the CAFR you have analyzed meet the information needs you have specified for each of the four groups, assuming that members of each group make an effort to understand reports equivalent to the effort you have made? In what way does the report fail to meet the information needs of each of the four groups?

 

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