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The financial statements for your company are usually posted in Item

1. The financial statements for your company are usually posted in
Item 8 of the SEC 10-K document. The management discussion and analysis section
is earlier in the report. What page(s) cover the Management Discussion
and Analysis (MD&A) ?
2. Provide a “list” of the topics covered in the MD&A. On your
list, next to the topic, indicate the ones that you might be able to expound on
in your paper/presentation because it relates to a cost accounting concept or
topic covered so far.
3. The management of risk and uncertainty is often included in the
MD&A section comments. “List” any risk related or areas of
uncertainty did you learn about your company from reading this area?
4. Management often explains higher or lower than expected profits in
their comments. Discuss the profitability.
5. Without copying or using cut/paste, in your own words summarize other
comments in the MD&A section as they relate to budgets and variance
analysis.
6. Without copying or cut/paste, in your own words summarize comments
in the MD&A section as they relate to the Company management.
7. Consider what you have read about your approved Company, its executive
management approach, operations, etc. Which budget methodology should they
choose? Why would you suggest this one?

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