Emily matuszewski

Emily MatuszewskiCareer Portfolio

Northwood University

Career Development

Table of Contents

Introduction……………………………………………. Slide 3

Goals………………………………………………………. Slide 4

Resume…………………………………………………… Slide 5

Letters of Recommendation…………………… Slides 6-8

Samples of Work

Sales Display……………………………………………. Slide 9

Spreadsheets…………………………………………….Slides 10-11

Essays & Papers………………………………………..Slides 12-14

PowerPoint………………………………………………. Slides 15-17

Award Letters…………………………………………. Slides 18-19

Introduction

This portfolio is a representation of my accomplishments and work throughout

my college career at Delta College and Northwood University.

It also includes my work experience and work projects.

My long-term goal over the past four years has been to receive my degree of

Bachelors of Business Administration.

Goals

Find a job after I graduate that applies to my field of study.

Move to a higher position within a company.

Help a company grow by using my knowledge and experiences.

Become a more active member of my community.

ResumeEducationNorthwood University- Midland, MIBachelor of Business Administration – May 2014Major: Management

Scholarship- Northwood University Liberty Scholarship awarded on academic merit

Delta College- University Center, MIAssociate in Business Studies – April 2013 High HonorsAssociate in Arts – June 2012 HonorsPresident’s List: 1 semesterVice President’s List: 4 semestersDean’s List: 3 semestersPhi Theta Kappa Honor Society

ExperienceIdeal Party Store- Bay City, MIClerk

September 2010 – Present

Managing cash register and interacting with customers both face-to-face and over the phone, making sure they are satisfied

Stocking shelves in store in an orderly and efficient manner, rotating stock, and cleaning sales floor along with the back room of the workplace

Provide training and mentoring to new employees Creating sales displays used to promote new and seasonal products

Shamrock Dairy Bar- Bay City, MI Ice Cream Scooper/Cashier April 2009 – Present (Seasonal) Taking customer’s orders and managing cash register Cleaning equipment along with rest of the store as part of closing responsibilities Assisting new employees with portion sizes, clean-up routines, equipment use, and using cash

register

Emily K. Matuszewski2001 Third Street| Bay City, MI 48708| 989-220-6021

[email protected]

Letters of Recommendation - Professor

Letters of Recommendation - Boss

Letters of Recommendation - Coach

Samples of Work - Sales Display

Samples of Work – Spreadsheets

Gross Margin Expense

Samples of Work – Spreadsheets

Accounting ProjectMarsh Corporation Project

Income StatementJanuary February March 1st Quarter

Sales Revenue $ 263,500 $ 186,000 $ 217,000 $ 666,500

COGS $ 139,400 $ 98,400 $ 126,000 $ 363,800

Gross Profit $ 124,100 $ 87,600 $ 91,000 $ 302,700

G&A Expense $ 52,700 $ 37,200 $ 43,400 $ 133,300

Operating Profit $ 71,400 $ 50,400 $ 47,600 $ 169,400

Interest Expense $ 2,666 $ 2,666 $ 2,668 $ 8,000

Earnings before Taxes $ 68,734 $ 47,734 $ 44,932 $ 161,400

Taxes $ 27,494 $ 19,094 $ 17,972 $ 64,560

Net Income $ 41,240 $ 28,640 $ 26,960 $ 96,840 Sales Schedule

January February March 1st Quarter

Quantity 1,700,000 units 1,200,000 units 1,400,000 units 4,300,000 units

Sales Price $155/1,000 units $155/1,000 units $155/1,000 units $155/1,000 units

Sales Revenue $ 263,500 $ 186,000 $ 217,000 $ 666,500

Production ScheduleJanuary February March 1st Quarter

Projected Unit Sales 1,700,000 1,200,000 1,400,000

Desired Ending Inventory 2,600,000 3,400,000 4,500,000

Beginning Inventory 2,900,000 2,600,000 3,400,000

Units to be Produced 1,400,000 2,000,000 2,500,000 5,900,000 units

Samples of Work – Essays and Papers

Accounting PaperManagers have to use accounting information to help them make decisions.

Accountants are the ones that figure out the information on the income statement

like gross profit, operating expenses, cost of goods sold, etc. Managers then use

this information to make decisions like what they are going to sell and how much

they are going to sell it for, if they should take on special projects and what their

budget should be for the next year.

Three specific techniques that managers use for decision making are

budgets, incremental analysis and the statement of cash flows. Managers use

budgets to determine if the company is going to be profitable in the future, what

future production should be and how much production will cost. By using a

budget they can see what kind of adjustments might need to be made.

Incremental analysis is used to help managers make decisions by choosing an

alternative and reviewing the results of the decision. They can choose if they

want to make or buy a product and by using the accounting information they can

choose the decision that will be best for the company. Another technique is the

statement of cash flows that managers can look at to see the different activities

taking place like operating, investing and financing. Managers can see where

the money is coming and going from and can make decisions based in this

information.


Tax File MemorandumNovember 7, 2012 TAX FILE MEMORANDUM FROM Emily Matuszewski SUBJECT Gray Chemical Company Gray Chemical Company’s president, Ted Jones, got in touch with me wanting

assistance with a tax issue. He contacted me regarding the deductibility of the

fine, charitable payment, and legal fees the company incurred.

FACTS Gray Chemical Company was cited for violations and in court was found

guilty of manufacturing toxic pesticides. The company then set up a charitable

fund to better the environment and funded it with $8 million. Legal expenses were

also incurred. The fine was reduced by the court from $15 million to $7 million.

Gray deducted the $8 million paid to the foundation and the legal expenses

incurred. The IRS disallowed both deductions because the payment was a fine

and in violation of public policy.

ISSUE Are the incurred legal fees and $8 million payment to the foundation

deductible?

CONCLUSION The $8 million that was paid to the foundation would not be

deductible. The legal expenses that were incurred from setting up the foundation

and defending itself in court would be deductible.

ANALYSIS Expenses incurred in forming the foundation are deductible under

section 162(a). Payment to the foundation was similar to paying a fine and would

not be deductible. In a case similar to this one, the payment to the foundation

“was in substance a criminal fine” and the legal expenses were “incurred in the

defense of prosecution”. In Allied-Signal Inc., T.C.Memo. 1992-204, “the

expenses are ordinary and necessary expenses of carrying on a trade or

business, and thus we hold they are deductible under section 162(a).”

The payment Gray made to the foundation would not be deductible since it was

comparable to paying a fine and could have been used to reduce the criminal

fine. The incurred legal expenses however, would be deductible because it would

be considered an ordinary business expense.


Business Ethics Paper

One possible solution is to go with your sister’s suggestion and increase your prices.

Now is the perfect time since there is a higher demand for the supplies and you

could use the extra money since you’ve been putting in additional work lately. There

are positive and negative outcomes that may result from this solution though. The

positive would be that you could make a lot more profit than usual that could make

up for the loss in the past. Negative outcomes could be losing business because

customers see the higher prices and decide to go somewhere else. Also you know

that it is unfair to the customers who have to fix their damaged houses to have to

pay higher prices than normal. This solution would also have an impact on people. It

could help you and your employees because the increase in profit would keep your

business open and your employees would still have a job. Your sister would have

satisfaction knowing that you took her advice and you would have extra money for all

your hard work. This could hurt people too because they might not have the ability to

travel to a different hardware store because they can’t afford your prices. Ethical

principles that are upheld by this solution are honesty because you were honest to

your employees about why you are increasing the prices and no harm because by

keeping the prices low you risk going under again and leaving people without a job.

The principles that are violated are fidelity because you’re not being faithful to your

customers and no harm because you are forcing them to pay higher prices on the

supplies they need to fix their homes.

A second solution would be to keep prices as they are. You have been doing fine

recently so there is no need to increase the prices. You know that it would be unfair

to the customers because they need to fix their homes that were damaged by the

bad weather. Some outcomes that could result are your sister being mad at you for

not listening to her. This is negative because she is not a normal employee that you

can fire and never see again. You will probably have to deal with her at the next

family gathering. A positive outcome is that your customers will keep coming to you

for what they need and you could live with yourself knowing that you made a good

decision to keep your prices at a fair level. This solution would impact your

customers in a good way because they will be able to fix their homes at a

reasonable price and will build customer loyalty because they will come back to your

store for future needs. There could be a negative impact on you and your workers.

Without the price increase you could risk operating at a loss again. The values that

are upheld are honesty, no harm, and fidelity. You are being honest to your

customers about your prices, doing no harm by keeping them where they’re at and

being loyal to them.

Samples of Work – PowerPoint

Marketing


Advertising


Computer Competencies Project

Award Letters – President’s List

Award Letters – Vice President’s List

Technology

Emily matuszewski