XBRL Coding

Introduction

After working

in public accounting

at Showker & Associates

,

LLP

for a number of years,

you

decided to switch jobs and focus on your passion:

the security side of the

accounting

industry.

As

an alumnus, you took advantage of multiple virtual job fairs offered by UMGC. Fortunately, you

were hired within a few months of deciding to change positions. Your new employer

CyberAccounting.com has clients worldwide, which will also provide you wit

h travel opportunities.

Overall, you’re feeling very lucky to have been hired by CyberAccounting.com and feeling more

confident having just completed an XBRL training seminar. While sitting in your corner office with

a view of the Washington Monument, you

eagerly wait for your first assignment.

Just as your mind was drifting off thinking about an AIS installation on an exotic island in the

Caribbean Sea,

George,

the

new supervisor enters your office. George, a well

respected AIS

analyst explains that Cyb

erAccounting.com has just begun offering XBRL tagging and filing

services. Further, George shares that one of the firm’s biggest clients, Chez Sheree Couturier,

Inc

.

,

is now required to file XBRL data interactive financials with the SEC. Mariah Sascha, C

EO

of Chez Sheree Couturier, Inc., is unfamiliar with XBRL and has been asking George to help him

understand what it is and why the SEC is requiring it.

Just before leaving your office, George turned around and said he wants you to take the lead on

the

XBRL project and meet with Mariah to answer all of her questions. Your first thought: where is

Chez Sheree Couturier, Inc. located? After a quick Internet search, you learn that Chez Sheree

Couturier, Inc is located in Marco Island, FL. Not exactly an exo

tic island in the Caribbean, but

definitely warmer than Washington, DC in the winter. You’re super psyched to get started and

prove to George that you are the right employee for remote AIS projects. First step? Book a

flight!

III.

Steps to

Completion

a.

Prepare a summary you will present to Mariah Sascha

i.

That explains what XBRL is, why the SEC is requiring it, and why it is important

for the company to undertake this project, and

ii.

Outline the steps you will perform to complete the mapping of th

eir balance sheet

and income statement.

b.

1

I.

Title: Project

3: XBRL

Mapping

II.

Introduction

After working

in public accounting

at Showker & Associates

,

LLP

for a number of years,

you

decided to switch jobs and focus on your passion:

the security side of the

accounting

industry.

As

an alumnus, you took advantage of multiple virtual job fairs offered by UMGC. Fortunately, you

were hired within a few months of deciding to change positions. Your new employer

CyberAccounting.com has clients worldwide, which will also provide you wit

h travel opportunities.

Overall, you’re feeling very lucky to have been hired by CyberAccounting.com and feeling more

confident having just completed an XBRL training seminar. While sitting in your corner office with

a view of the Washington Monument, you

eagerly wait for your first assignment.

Just as your mind was drifting off thinking about an AIS installation on an exotic island in the

Caribbean Sea,

George,

the

new supervisor enters your office. George, a well

respected AIS

analyst explains that Cyb

erAccounting.com has just begun offering XBRL tagging and filing

services. Further, George shares that one of the firm’s biggest clients, Chez Sheree Couturier,

Inc

.

,

is now required to file XBRL data interactive financials with the SEC. Mariah Sascha, C

EO

of Chez Sheree Couturier, Inc., is unfamiliar with XBRL and has been asking George to help him

understand what it is and why the SEC is requiring it.

Just before leaving your office, George turned around and said he wants you to take the lead on

the

XBRL project and meet with Mariah to answer all of her questions. Your first thought: where is

Chez Sheree Couturier, Inc. located? After a quick Internet search, you learn that Chez Sheree

Couturier, Inc is located in Marco Island, FL. Not exactly an exo

tic island in the Caribbean, but

definitely warmer than Washington, DC in the winter. You’re super psyched to get started and

prove to George that you are the right employee for remote AIS projects. First step? Book a

flight!

III.

Steps to

Completion

a.

Prepare a summary you will present to Mariah Sascha

i.

That explains what XBRL is, why the SEC is requiring it, and why it is important

for the company to undertake this project, and

ii.

Outline the steps you will perform to complete the mapping of th

eir balance sheet

and income statement.

b.

Map the

Chez Sheree Couturier, Inc

.

balance sheet and income statement in

the

XBRL

Project Worksheet (an Excel file).

i.

Use the link to the

(

current year

)

202X

US GAAP Financial Reporting Taxonomy

to view the

taxonomy and retrieve the information you need to complete the

mapping spreadsheet.

1.

You may cut and paste from the taxonomy to the spreadsheet.

2.

For this initial set of statements, no extensions should be required.

c.

Insert your Client Summary into a ne

w tab in your Excel workbook and label the tab

Client Summary

d.

Upload the 3

tab workbook to your Assignment Folder by the due date in the

Syllabus/Course Calendar.

2

IV.

Deliverables

Excel file with the following 3 tabs labeled:

Tab 1: Client Summary

Tab 2:

Balance Sheet

Tab 3: Income Statement

V.

Hints and Tips

a.

Read the project and review the grading rubric before beginning the project to fully

understand the requirements.

b.

This is an individual graded project. All work must be completed by you without the

ass

istance of anyone other than your professor.

c.

Ask questions about the project requirements as needed.

d.

Submit the deliverable to your Assignment folder on or before the due date.

VI.

Rubric

Before beginning this project

, review the rubric to learn how the

project will be graded. Rubrics

can be found in Content/Course Resources/Projects & Rubrics/XBRL Rubric Project

Your deliverables will be assessed on the following competencies:

Communi

c

ation

o

Clear, concise, and correct

o

Originality

Client summar

y

Global

and industry

perspective

s

o

Impetus behind SEC mandating XBRL

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