Assignment Rubric There are two parts to this Assignment. Part 1:

Assignment Rubric There are two parts to this Assignment. Part 1: The Profit and Loss Statement
If you have completed Unit 6, then you may use one of the month’s sales projections from your Unit 6 Template for this Assignment. Alternatively, you may consult Doc Sharing for additional help in projecting monthly sales. Project your monthly sales, and then take a guess about what your expenses are going to be for that same month. Do not forget things like rent, utilities supplies and inventory, salaries, pay and profit for you. Use the Unit 9 Spreadsheet Template (Excel file) located in Doc Sharing.
Using the template, you will insert your sales, and then you will subtract your major expenses (remember, these are all just guesses, or projections). The template will do the math for you by subtracting the expenses from the sales for a net profit before taxes. This is a simple profit and loss statement. There is more to a real one than can be seen in your work here, but it is a start to being able to understand one of the ways to analyze your finances for a month’s time.
Part 2: Ethics and Profit
In your Unit 8 Seminar you practiced with some ethical approaches and applied them to business promotion. Now you will apply some of these same approaches to a payment scenario. Read the scenario and then respond to the checklist items.
Sam Trudeau owned a busy veterinary hospital. Two receptionists “manned” the front desk at all times. Their responsibilities were to answer phones, make appointments, collect payments on services rendered, and various other duties. Almost all payments into the hospital were in the form of cash, checks, and charge cards.
A receptionist called in sick, and Sam could not find any other employee who could work her shift, so Sam decided to cover the shift himself. On the day he covered the sick receptionist’s shift, the phones seemed to be ringing non-stop, clients were backed up, and everything was chaotic. Mr. Ordine, a regular client, and his dog had just been seen by the veterinarian, and Mr. Ordine wanted to pay his bill in cash. Sam knew Mr. Ordine’s dog received just one vaccine, and the price was $25.00, but no paperwork was done yet, so Sam took Mr. Ordine’s cash and said he would mail him the receipt when one was generated.
At the end of the day, the veterinarian still had not completed the paperwork, and Mr. Ordine’s file
Unit 9 [209: Small Business Management]
was in the stack to be re-filed. Apparently the veterinarian had forgotten to generate the paperwork, so there was $25.00 in the cash drawer that had no paper trail. Sam needed to run by the grocery store on his way home and was short cash, so he took the $25.00 out of the drawer, meaning to pay it back.
The next day, no one had noticed the $25.00 was missing, and Mr. Ordine’s file was re-filed. Sam considered the plusses and minuses of putting the $25.00 back in the drawer, and creating the paperwork for the service rendered. Mr. Ordine was expecting a receipt to be mailed to him, but Sam knew he could easily generate a receipt without it going into the computer system, thus allowing him to just keep the $25.00. After all, it was not that much money and if he did the proper paperwork, he would just have to pay taxes on it anyway.
Respond to the checklist items below in a minimum of a 1–2 page response using APA format and citation style (include an additional title and reference page). Checklist: 1. View the PowerPoint presentation on ethics here 2. Explain the ethical considerations from the Consequentialist (choose one: ethical egoism, act utilitarianism, or rule utilitarianism) and Non-consequentialist (choose one: Divine command, or Categorical imperative) or one of the Virtue ethics viewpoints. You should therefore present a total of two viewpoints concerning the scenario above. 3. Explain the strength of one of your viewpoints chosen for #2 and the corresponding weakness with regards to this scenario and the decision made by Sam Trudeau. 4. Describe what you think the effect will be on the other personnel at the hospital upon an auditor discovering this situation. 5. Discuss how Sam Trudeau should approach the situation using your chosen ethical perspective from the ethics PowerPoint and explain why and how it will impact the personnel at the hospital.
Submit your template from Part 1 and your responses for Part 2 together to the Unit 9 Dropbox.
Rubric Unit 9 Assignment Percent possible
Points possible
Points Earned
Content per Checklists 100% 75
Response provides correct and complete information demonstrating analysis and critical thinking:
Part 1: Complete the profit and loss statement in the template correctly.
Part 2:  Respond to the scenario’s ethical consideration s from a one of the Consequentialist viewpoints, from one of the Non-consequentialist viewpoints, or a Virtue ethics viewpoint and include 1 strength and 1 weakness for each those viewpoints in terms of the scenario.
 Describe the impact on personnel once the “oversight” is discovered. Describe how Sam should address it from a chosen ethical viewpoint and the impact on the personnel at the hospital.
Subtotal: 60
Writing, spelling, grammar, and APA format and style/Part 1: Spreadsheet completed and Part 2: 1─2 pages minimum and additional title and reference page.
20% 15
Your Assignment Score: 75

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