2. Table of Contents
Introduction……………………………………………. Slide 3
Goals………………………………………………………. Slide 4
Resume…………………………………………………… Slide 5
Letters of Recommendation…………………… Slides 6-8
Samples of Work
Spreadsheets…………………………………………….Slides 10-11
Essays & Papers………………………………………..Slides 12-14
Sales Display……………………………………………. Slide 9
PowerPoint………………………………………………. Slides 15-17
Award Letters…………………………………………. Slides 18-19
3. 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.
4. 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.
5. Resume
Education
Northwood University- Midland, MI
Bachelor of Business Administration – May 2014
Major: Management
Emily K. Matuszewski
2001 Third Street| Bay City, MI 48708| 989-220-6021
matuszew@northwood.edu
Scholarship- Northwood University Liberty Scholarship awarded on academic merit
Delta College- University Center, MI
Associate in Business Studies – April 2013
High Honors
Associate in Arts – June 2012
Experience
Honors
President’s List: 1 semester
Ideal Party Store- Bay City, MI
Vice President’s List: 4 semesters Clerk
Dean’s List: 3 semesters
September 2010 – Present
Phi Theta Kappa Honor Society
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
11. Samples of Work – Spreadsheets
Accounting Project
Marsh Corporation Project
Income Statement
Sales Revenue
COGS
Gross Profit
G&A Expense
Operating Profit
Interest Expense
Earnings before Taxes
Taxes
Net Income
$
$
$
$
$
$
$
$
$
January
263,500
139,400
124,100
52,700
71,400
2,666
68,734
27,494
41,240
$
$
$
$
$
$
$
$
$
February
186,000
98,400
87,600
37,200
50,400
2,666
47,734
19,094
28,640
$
$
$
$
$
$
$
$
$
March
217,000
126,000
91,000
43,400
47,600
2,668
44,932
17,972
26,960
1st Quarter
$
666,500
$
363,800
$
302,700
$
133,300
$
169,400
$
8,000
$
161,400
$
64,560
$
96,840
Quantity
Sales Price
Sales Revenue
Sales Schedule
January
February
March
1st Quarter
1,700,000 units 1,200,000 units 1,400,000 units 4,300,000 units
$155/1,000 units $155/1,000 units $155/1,000 units $155/1,000 units
$
263,500 $
186,000 $
217,000 $
666,500
Production Schedule
Projected Unit Sales
Desired Ending Inventory
Beginning Inventory
Units to be Produced
January
1,700,000
2,600,000
2,900,000
1,400,000
February
1,200,000
3,400,000
2,600,000
2,000,000
March
1,400,000
4,500,000
3,400,000
2,500,000
1st Quarter
5,900,000 units
12. Samples of Work – Essays and Papers
Accounting Paper
Managers 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.
13. Samples of Work – Essays and Papers
Tax File Memorandum
November 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.
14. Samples of Work – Essays and Papers
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
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
could use the extra money since you’ve been putting in additional work lately. There
to the customers because they need to fix their homes that were damaged by the
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
bad weather. Some outcomes that could result are your sister being mad at you for
up for the loss in the past. Negative outcomes could be losing business because
not listening to her. This is negative because she is not a normal employee that you
customers see the higher prices and decide to go somewhere else. Also you know
can fire and never see again. You will probably have to deal with her at the next
that it is unfair to the customers who have to fix their damaged houses to have to
family gathering. A positive outcome is that your customers will keep coming to you
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
for what they need and you could live with yourself knowing that you made a good
business open and your employees would still have a job. Your sister would have
decision to keep your prices at a fair level. This solution would impact your
satisfaction knowing that you took her advice and you would have extra money for all
customers in a good way because they will be able to fix their homes at a
your hard work. This could hurt people too because they might not have the ability to
reasonable price and will build customer loyalty because they will come back to your
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
store for future needs. There could be a negative impact on you and your workers.
your employees about why you are increasing the prices and no harm because by
Without the price increase you could risk operating at a loss again. The values that
keeping the prices low you risk going under again and leaving people without a job.
are upheld are honesty, no harm, and fidelity. You are being honest to your
The principles that are violated are fidelity because you’re not being faithful to your
customers about your prices, doing no harm by keeping them where they’re at and
customers and no harm because you are forcing them to pay higher prices on the
being loyal to them.
supplies they need to fix their homes.
