Accounting in the Headlines

Chapter 2 Discussion Questions-Built discussion Topic Options
Select one of the following topics to make your original substantive post. Please copy the topic into your Original Post. You need to make your original post before you can reply to your classmates. You will need to post a minimum of 2 substantive replies to your classmates.

Topic A- Susan Crosson
Please watch and thoughtfully discuss one or more (if you pick a short one) of Susan Crosson’s videos from the following playlist. Your discussion should list what video you watched, include what specific concepts you learned from this video and should be at least two paragraphs long.

Topic B- Accounting in the Headlines
From the following link find, site and discuss one article related to the material from this chapter. Your discussion should be at least three paragraphs.
http://accountingintheheadlines.com/category/managerial-accounting-2/ch-02-building-blocks/
Topic C-Malcolm Baldridge National Quality Award
The Malcolm Baldridge National Quality Award program maintains a website at https://www.nist.gov/baldrige that provides information about the prestigious Malcolm Baldrige award. Review the information provided on this website. Then, write a post (2 – 3 paragraphs) that:

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Describes the Malcolm Baldrige award.
Identifies recent winners of this award (including their industries).
Discusses whether winners are any more successful than other organizations (Hint: Consider exploring the “Why Take the Baldrige Journey” link on home page.)

Topic D- Ethics and the Manager
M. K. Gallant is president of Kranbrack Corporation, a company whose stock is traded on a national exchange. In a meeting with investment analysts at the beginning of the year, Gallant had predicted that the company’s earnings would grow by 20% this year. Unfortunately, sales have been less than expected for the year, and Gallant concluded within two weeks of the end of the fiscal year that it would be impossible to ultimately report an increase in earnings as large as predicted unless some drastic action was taken. Accordingly, Gallant has ordered that wherever possible, expenditures should be postponed to the new year—including canceling or postponing orders with suppliers, delaying planned maintenance and training, and cutting back on end-of-year advertising and travel. Additionally, Gallant ordered the company’s controller to carefully scrutinize all costs that are currently classified as period costs and reclassify as many as possible as product costs. The company is expected to have substantial inventories at the end of the year.

Why would reclassifying period costs as product costs increase this period’s reported earnings?
Is Gallant’s behavior ethical? Why or why not?

Topic E- Corporate Social Responsibility (CSR)
What is CSR? Give examples of companies that utilize CSR. How does CSR benefit the corporation? Write a substantive (2-3 paragraphs) explaining your understanding of CSR.

 
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