Dis1. 2 file
Accounting discussion :
Financial accounting and managerial accounting are subdivisions of accounting and play an essential role within an organization.
Discuss the major differences between managerial and financial accounting then apply your understanding to the following 4 scenarios. Discuss if these are managerial accounting or financial accounting and why.
A company is looking to increase its gross profit by reducing costs for the upcoming periods. To further investigate, the production manager pulls reports that detail costs in the previous year. After discussions with the purchasing manager, he creates a budget based on assumptions and estimates.
An investor researching profitable companies pulls quarterly reports of various corporations. The reports are prepared according to GAAP with objective information and focus on the business as a whole. Are the reports prepared using managerial or financial accounting?
To fund its expansion in the upcoming year, Deacon Corporation negotiates a $4,000,000 loan with a local bank. The bank requires financial statements to ensure the company’s ability to pay interest and repay the principal. Would Deacon Corporation use managerial or financial accounting to create the reports for the bank?
During an audit, an agent looks at the company’s financial statements to verify that the same accounting practices were used in the tax return for a certain expense. Would the financial statements used by the agent be prepared using managerial or financial accounting?
did 2 2 file
Dynamic discussion:
Change Roles in Your Organization
Think about organizations that you are familiar with, organizations where you work/ed, schools you’ve attended, or organizations with which you associate.
Identify and briefly discuss a change/s in the organization.
Discuss the change in terms of the 4 organizational change roles, change initiator, implementer, facilitator, recipient and who carried out these roles.
Discuss the position or title in the organization (leader, manager, supervisor, or employee) with the role they played.
Discuss if the person was effective and why or why not?
dis 3 2 file
Operation discussion:
Operations Management
Carrefour is a French owned hypermarket operating in many places including Saudi Arabia. Consider Carrefour in Saudi Arabia when you, as a customer, judge the quality of the hypermarket.
Explain how quality is evaluated, and the role of technology in the customer perception of quality. Compare Carrefour’s quality and technology to another hypermarket in the area. Order the following criteria as most to least important for the successful operation of a hypermarket, and for a different industry (not a hypermarket) and explain why there are any differences and the implications for operations:
Customer satisfaction
Forecasting
Capacity planning
Location
Inventory management
Store layout
Scheduling
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