Greetings! I wanted to let you know that I am adding a new type of blog post to Accounting in the Headlines. I will be posting Technology Tips periodically. These tips will be short articles about some type of technology that you can use in teaching introductory accounting. I am going to focus on technology […]
Continue readingHow does replacing employees with ordering kiosks at Panera change its break even point?
May 3, 2016 
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During 2016, Panera Bread Company (PNRA) is building ordering kiosk centers in its cafes. These ordering kiosks will allow customers to browse nutritional content of its menu items and will allow for personalization of menu items. Panera has stated that wait times will be shortened and order accuracy will be improved by using this new […]
Continue readingWhich is healthier from a cash flow standpoint, Sears or Wal-Mart?
April 26, 2016 0 Comments
Sears Holding Corporation (SHLD) announced in April 2016 that it would be closing 68 Kmart and 10 Sears stores during the second half of 2016. The stores it is closing have not been profitable for Sears and it is looking to improve profitability with the closures. Similarly, Wal-Mart Stores, Inc., (WMT) announced in January 2016, […]
Continue readingHow is 1-800-FLOWERS.COM’s earnings quality from 2013 – 2015?
April 19, 2016 0 Comments
Harry London, a steelworker in Canton, Ohio, started making chocolates for his family and friends around the start of the 20th Century. By 1922, he had enough demand for his fine chocolates that he left his steel-working job and started Harry London Candies. Harry London used the kitchen in his home to create his chocolates […]
Continue readingHow would Square’s IPO impact its balance sheet and income statement?
April 12, 2016 0 Comments
Square, Inc., is an electronics payment company. Its small credit card readers plug into smartphones, making it easy for sellers to accept credit and debit card payments. Jack Dorsey, the founder of Square and Twitter) is said to have been inspired to start Square in 2009 when a friend of his was unable to complete […]
Continue readingHow would an investor account for the receipt of a cash dividend from Microsoft?
April 5, 2016 0 Comments
Microsoft Corp. announced its dividend for the first quarter of 2016 on December 2, 2015. The press announcement on December 2, 2015, read: “Microsoft Corp. on Wednesday announced that its board of directors declared a quarterly dividend of $0.36 per share. The dividend is payable March 10, 2016, to shareholders of record on Feb. 18, […]
Continue readingHow would an investor classify an Anheuser-Busch 5 year, 2.65% bond it intends to hold to maturity?
March 29, 2016 0 Comments
With over 200 beer brands, Anheuser-Busch InBev is the largest beer company in the world (source: Wikipedia.) Its brands include Budweiser, Labatt Blue, Rolling Rock, and Michelob. Anheuser-Busch is in the process of buying SABMiller. Its purchase of SABMiller will add several beer brands to the Anheuser-Busch portfolio, including Coors and Miller. To finance its […]
Continue readingHow will Black Squirrel Rentals use the relative sale value method to allocate the purchase price of a rental property it purchased?
March 22, 2016 0 Comments
Black Squirrel Rentals LLC is a real estate rental company located in Kent, Ohio, specializing in student housing. Black Squirrel Rentals recently purchased a large house at 217 Main Street in Kent for $290,000. Rooms in the house will be rented to students. In addition, there is office space that can be rented out on […]
Continue readingHow much in sales does Boswell’s Beanery need to break even for its booth rental costs at a home and garden show?
March 15, 2016 0 Comments
Boswell’s Beanery is a locally-owned specialty food product company in Northeast Ohio that has been in existence for over thirty years. Its products include flavored coffees and teas, dips, dressings, sauces, and seasonings. The company attends a variety of craft and other shows throughout the year and sets up a booth at each show to […]
Continue readingWhat quality costs will Mars incur from its recall of Snickers candy bars?
March 8, 2016 0 Comments
The US chocolate maker Mars, one of the world’s largest privately-held companies, issued a voluntary recall in 55 countries for Snickers bars, Milky Way minis, and some other candy bar varieties that were manufactured in a Dutch factory between December 2015 and January 2016. A red piece of plastic was found in one Snickers bar […]
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Accounting in the Headlines 