• (1)Discussion Topic 1 â€“ Cash versus Accrual Method

    Figure 9.1. Comparitive Accounting Systems. Reprinted from Small Business for the 21st Century (Chapter 9, p. 9), by Anonymous, 2014, Washington, D.C.: The Saylor Foundation. Non-copyrighted, 2014 by Creative Commons. Reprinted with permission under the guidelines.

    Please post a 250 word initial response to the following discussion topic by clicking on Reply by Thursday and post peer responses to at least two other students (across all themes) by Sunday. 

    Choose at least one local business for this discussion topic. 

    • Determine whether the owners use the cash accounting system or the accrual accounting system and why.
    • Ask how they handle their accounting (on their own? Through a service? A mix?) as well as benefits and challenges involved in this choice.
    • Discuss with the course (not the business owner) your thoughts on your findings; did you learn anything new? Would you make any recommendations? 


    Small Business for the 21st Century (2014).Washington, D.C.: The Saylor Foundation 

  • Please post a 250 word initial response to one of the following discussion topic by clicking on Reply by Thursday and post peer responses to at least two other students (across all themes) by Sunday. 

    Choice One: CAMPARI

    For this discussion question, you are the loan officer of a bank.  A valued customer, “Jane Smith”, has come to you requesting a loan for a small business, “Cats R Us” – a cat-walking service.  Yes, cats.  As the loan officer how would you approach this request?  Using the “CAMPARI” method as mentioned in your text (and/or any other resources you’d like to refer to) walk us through the steps would you take, which data would you analyze, etc., as well as how you would communicate with Jane about her idea.


    The bottom line of most businesses involves making a profit. Imagine putting your saving or home equity into starting your own business.  Would you not want to know when your business is selling a product or service when it will break-even (when revenue = fixed/variable costs)? 

    • Please list out assumptions of break-even analysis?
    • Explain the break-even technique and how to determine the point when the product/service breaks even?
    • What are the applications of the break-even analysis?

 Participation Rubric (24%)

Overall Score

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