Sanford Company The Sanford Company had the following balance sheet as of December 31, 2012. The transactions for the first three months of 2013 are also presented along with other information about specific accounts. Sanford Company Balance Sheet December 31, 2012 ASSETS LIABILITIES Cash $ 57,000 Accounts Payable $ 34,000 Marketable Securities 8,000 Wages Payable 11,200 Accounts Receivable 75,000 Taxes Payable 8,000 Uncollectible Accounts -2,000 Short-Term Notes Payable 12,000 Inventory 84,000 Interest Payable 800 Supplies 7,000 Unearned Revenue 13,000 Prepaid Insurance 6,000 Total Current Assets $235,000 Total Current Liabilities $ 79,000 Land $114,000 Long-Term Notes Payable $ 20,000 Equipment 227,000 Bonds Payable 100,000 Accumulated Depreciation -87,000 Mortgage Payable 320,000 Building 560,000 Total Long-Term Liabilities $440,000 Accumulated Depreciation -130,000 Intangible Assets 70,000 STOCKHOLDER EQUITY Total Long-Term Assets $754,000 Capital Stock $100,000 Paid in Capital 250,000 Retained Earnings 120,000 Total Stockholders Equity $470,000 Total Assets $989,000 Total Liabilities & Equity $989,000 Additional Information Accounts Receivable The following table indicates the historical breakout of accounts receivable Days Current 30 to 60 60 to 90 Over 90 Percent of Balance 50% 30% 15% 5% Percent Collectible 95% 90% 80% 60% The company uses the gross method of recording all sales on accounts. Marketable Securities The interest rate earned on marketable securities is 6.0%. Inventory In 2012, the company had used the gross method to record inventory purchases on account. As of January 1, 2013, the company is using the net method to record inventory purchases on account. Prepaid Insurance A three-year insurance policy in the amount of $7,200 was purchased on July 1, 2012. Equipment Equipment is depreciated at an average amount of $3,000 per month. Building The current building was purchased on January 1, ten years ago and has an expected 40-year life at which time its salvage value will be $40,000. Intangible Assets Intangible assets were initially valued at $80,000 and are being depreciated over 40 years at $2,000 per year. Short-Term Notes Payable The one-year short-term notes payable are due on March 1, 2013. The interest rate is 8.0% which is payable at maturity. Long-Term Notes Payable The long-term notes payable are due in ten years. The interest rate on the notes is 7.5%. Bonds Payable The bonds payable mature in twenty years. The interest rate on the bonds is 7.0%. Mortgage Payable The following amortization schedule can be used for the January, 2013 mortgage payment on the 10.0%, 30- year mortgage. Month Payment Interest Principal Balance January $3,500 $2,667 $833 $320,000 $319,167 Capital Stock The capital stock is common stock at $10 par value with 50,000 shares authorized, and 10,000 shares issued and outstanding. Journal Entries Jan 1 Equipment wi.

1. Sanford Company
The Sanford Company had the following balance sheet as of
December 31, 2012. The transactions for the first three months
of 2013 are also presented along with other information about
specific accounts.
Sanford Company
Balance Sheet
December 31, 2012
ASSETS
LIABILITIES
Cash
$ 57,000
Accounts Payable
$ 34,000
Marketable Securities
8,000
Wages Payable
11,200
Accounts Receivable
75,000
Taxes Payable
8,000
Uncollectible Accounts
-2,000

2. Short-Term Notes Payable
12,000
Inventory
84,000
Interest Payable
800
Supplies
7,000
Unearned Revenue
13,000
Prepaid Insurance
6,000
Total Current Assets
$235,000
Total Current Liabilities
$ 79,000
Land
$114,000
Long-Term Notes Payable
$ 20,000
Equipment
227,000

3. Bonds Payable
100,000
Accumulated Depreciation
-87,000
Mortgage Payable
320,000
Building
560,000
Total Long-Term Liabilities
$440,000
Accumulated Depreciation
-130,000
Intangible Assets
70,000
STOCKHOLDER EQUITY
Total Long-Term Assets
$754,000
Capital Stock
$100,000
Paid in Capital
250,000
Retained Earnings

4. 120,000
Total Stockholders Equity
$470,000
Total Assets
$989,000
Total Liabilities & Equity
$989,000
Additional Information
Accounts Receivable
The following table indicates the historical breakout of accounts
receivable
Days
Current
30 to 60
60 to 90
Over 90
Percent of Balance
50%
30%
15%
5%
Percent Collectible
95%
90%
80%
60%
The company uses the gross method of recording all sales on
accounts.

5. Marketable Securities
The interest rate earned on marketable securities is 6.0%.
Inventory
In 2012, the company had used the gross method to record
inventory purchases on account. As of January 1, 2013, the
company is using the net method to record inventory purchases
on account.
Prepaid Insurance
A three-year insurance policy in the amount of $7,200 was
purchased on July 1, 2012.
Equipment
Equipment is depreciated at an average amount of $3,000 per
month.
Building
The current building was purchased on January 1, ten years ago
and has an expected 40-year life at which time its salvage value
will be $40,000.
Intangible Assets
Intangible assets were initially valued at $80,000 and are being
depreciated over 40 years at $2,000 per year.
Short-Term Notes Payable
The one-year short-term notes payable are due on March 1,
2013. The interest rate is 8.0% which is payable at maturity.
Long-Term Notes Payable
The long-term notes payable are due in ten years. The interest
rate on the notes is 7.5%.
Bonds Payable

6. The bonds payable mature in twenty years. The interest rate on
the bonds is 7.0%.
Mortgage Payable
The following amortization schedule can be used for the
January, 2013 mortgage payment on the 10.0%, 30- year
mortgage.
Month
Payment
Interest
Principal
Balance
January
$3,500
$2,667
$833
$320,000
$319,167
Capital Stock
The capital stock is common stock at $10 par value with 50,000
shares authorized, and 10,000 shares issued and outstanding.
Journal Entries
Jan 1 Equipment with a historical cost of $10,000 and an
accumulated depreciation of $3,000 was sold for $6,000

7. Jan 2 Equipment with a historical cost of $20,000 and an
accumulated depreciation of $18,000 was disposed of with an
additional disposal cost of $1,300.
Jan 2 Sanford Company borrowed $24,000 on a short-term
discounted 90 day, 9.0% noninterest-bearing note payable.
Jan 3 Sanford Company paid $18,000 in advance for the 6
month rental of a warehouse.
Jan 3 Equipment with a historical cost of $50,000 and an
accumulated depreciation of $40,000 was traded for new similar
equipment valued at $75,000. Sanford Company received
$14,500 as a trade in for the old equipment, paid $7,500 and
established a 7.5% long-term note payable for the balance due.
Jan 4 Equipment with a historical cost of $35,000 and an
accumulated depreciation of $20,000 was traded for new
dissimilar equipment valued at $60,000. The salvage value of
the old equipment was $5,000 and the trade in value was
$7,000. Sanford paid $4,000 for the equipment and established
a 7.5% long-term note payable for the balance due.
Jan 5 Sanford Company declared a dividend of $2.00 per share
payable on February 10, 2013 to all shareholders of record on
January 20, 2013.
Jan 6 The amount in wages payable and taxes payable was paid
in full.
Jan 8 Sanford Company paid a total of $18,000 on accounts
payable and was able to take advantage of $1,500 in purchase
discounts for early payment. The original inventory purchase
was recorded at the full amount (gross method).

8. Jan 15 Cash sales for two weeks equaled $22,000. The cost of
inventory sold equaled $12,000.
Jan 20 Supplies in the amount of $4,200 were purchased for
cash.
Jan 21 A customer who owed $10,000 on an account
receivable, agreed to sign a 60-day note receivable with an
interest rate of 8.0%. The interest earned on the note will be
paid at the maturity date of the note receivable.
Jan 29 The balance of $14,500 in accounts payable was paid.
Jan 30 The company purchased $45,000 of inventory on
account with the terms 2/10, net 30. The company has decided
to switch to the net method for all inventory purchases on
account beginning in 2013.
Jan 31 Cash sales for two weeks equaled $24,000. The cost of
inventory sold equaled $13,000.
Jan 31 Sales on account for the month of January totaled
$55,000 with the terms 2/10, net 30. The cost of inventory sold
equaled $26,000.
Jan 31 The unearned revenue represented the rental of special
equipment that was used by another company on weekends.
$4,000 of the revenue was earned in January.
Jan 31 Collected cash of $48,000 from the accounts receivable,
plus there was a total sales discount of $1,000 for the payment
of receivables within the ten day discount period.
Jan 31 Salary expenses in the amount of $14,000 and tax
expenses in the amount of $8,000 were paid.

9. Jan 31 The utility bill of $2,500 was paid.
Jan 31 A bill in the amount of $3,600 for advertising expenses
incurred during the month of January was received.
Jan 31 The monthly payment for January of the mortgage
payable was made.
Feb 1 The Sanford Company made a new issue of 5,000 shares
of common stock for cash. The market price of the stock was
$40 per share.
Feb 2 A petty cash fund in the amount of $500 was
established.
Feb 3 The Sanford Company bought back 1,000 shares of its
own common stock for $40 per share.
Feb 8 The purchase of inventory on account on Jan 30th was
paid in full.
Feb 10 Sanford Company sold the note receivable from Jan
21st to the bank, which discounted the note at 12.0%.
Feb 15 Cash sales for two weeks equaled $20,000. The cost of
inventory sold equaled $11,000.
Feb 20 The company purchases $20,000 of inventory on
account with the terms 2/10, net 30.
Feb 27 The company paid an advertising bill for $5,600 which
included the February advertising expense of $2,000 plus the
balance due from January.
Feb 28 Cash sales for two weeks equaled $25,000. The cost of
inventory sold equaled $14,000.

10. Feb 28 The monthly payment for February of the mortgage
payable was made.
Feb 28 The company collected cash of $59,000 from the
accounts receivable, plus there was a total sales discount of
$1,100 for the payment of receivables within the ten day
discount period.
Feb 28 Salary expenses in the amount of $21,000 and tax
expenses in the amount of $9,000 were paid.
Feb 28 The utility bill of $2,100 was paid.
Feb 28 Sales on account for the month of February totaled
$60,000 with the terms 2/10, net 30. The cost of inventory sold
equaled $30,000.
Mar 1 The short-term note payable that was due on March 1st
plus all appropriate interest was paid.
Mar 3 The amount of the petty cash fund was increased by
$200.
Mar 10 Supplies in the amount of $2,700 were purchased for
cash.
Mar 15 Cash sales for two weeks equaled $27,000. The cost of
inventory sold equaled $15,000.
Mar 20 Sanford Company reissued 300 shares of its own stock
for $42 per share.
Mar 21 The bank notified Sanford Company that the note
receivable from January 21st had not been paid. The bank
collected the amount of the note plus the interest due and a $20

11. protest fee from Sanford Company. Sanford Company charged
the full amount of the note receivable plus related fees against
the customer’s account receivable balance.
Mar 25 The company purchased $50,000 of inventory on
account with the terms 2/10, net 30.
Mar 28 The purchase of inventory on account on Feb 20th was
paid in full.
Mar 29 The petty cash fund had $150 in cash and receipts in
total amounts for the following expense categories:
entertainment$160, travel $170, postage $90, and supplies $115.
The petty cash fund was replenished.
Mar 30 Cash sales for two weeks equaled $20,000. The cost of
inventory sold equaled $11,000.
Mar 30 The unearned revenue represented the rental of special
equipment that was used by another company on weekends.
$9,000 of the revenue was earned in March.
Mar 31 Sales on account for the month of March totaled
$67,000 with the terms 2/10, net 30. The cost of inventory sold
equaled $36,000.
Mar 31 Salary expenses in the amount of $16,000 and tax
expenses in the amount of $7,000 were paid.
Mar 31 Collected cash of $70,000 from the accounts receivable,
plus there was a total sales discount of $1,200 for the payment
of receivables within the ten day discount period.
Mar 31 A warehouse building was acquired for $250,000.
Closing costs on the acquisition equaled $7,000, and there were
costs of $10,300 to get the building into an operational

12. condition to be used by Sanford Company. Employee salaries
specifically related to the building renovation were an
additional $5,400. This salary expense was part of the normal
monthly expenses and would have been incurred regardless of
whether the employees worked on the warehouse or did other
activities within the company. Sanford Company paid $100,000
in cash as a down payment with the balance due being added to
the mortgage payable account.
Mar 31 The utility bill of $3,000 was paid.
Mar 31 Sanford Company repaid the 90 day discounted note
payable from January 2nd in full.
Mar 31 The equipment depreciation entry for the three months
of 2013 was completed.
Mar 31 The depreciation entry for the building for the months
of January, February, and March was entered.
Mar 31 The amortization of intangible assets for the three
months of 2013 was completed.
Mar 31 The bad debt expense based on the aging schedule for
accounts receivable was determined for the three month period.
Note: The total balance in accounts receivable should be
$76,853.
Mar 31 Salary expenses incurred during the month of March
but not yet paid equaled $8,400 and tax expenses equaled
$2,800.
Mar 31 A physical inventory of supplies indicated a total
amount of $5,000 of supplies still on hand.
Mar 31 A customer sent an advance payment of $10,000 for the

13. use of special equipment in April and May.
Mar 31 The amount of rent expense for the warehouse for the
first three months of 2013 was recognized.
Mar 31 Sanford Company provided services to a customer in
the amount of $3,000 during March but a bill has not been sent.
Mar 31 The amount of insurance expense for the first three
months of 2013 was recognized.
Mar 31 The amount of interest earned on marketable securities
for the three months of 2013 was recognized.
Mar 31 The amount of interest expense for the total long-term
notes payable for the first three months of 2013 was recognized.
Mar 31 The amount of interest expense for the bonds payable
for the three months of 2013 was recognized.
Mar 31 The monthly payment for March of the mortgage
payable was made.
Required
1. Supply journal entries for each of the transactions. The
numbers in the journal entries can be rounded to the nearest
dollar.
2. Develop an income statement in good form for Sanford
Company for the first three months of 2013.
3. Develop a statement of retained earnings in good form as
of March 31, 2013 for Sanford Company
4. Develop a balance sheet in good form as of March 31,

14. 2013 for Sanford Company.
Unit 7
19-3 If an investor wants to compare the financial results of
The Gap, Inditex, and H&M, what difference does it make that
their financial statements are prepared according to different
GAAP? Would you expect there to be a big difference between
U.S. GAAP s used by The Gap and IFRS as used by H&M and
Inditex?
What are the major sources of influence on H&M’s accounting
standards and practices?
MBA 6601, International Business 1
Course Description
Examines current patterns of international business and social,
economic, political, and cultural systems impacting the
conduct of business. Topics include international business
transactions, financial institutions facilitating international
transactions, and interface between nation states and the firms
conducting foreign business activities.
Course eTextbook
Daniels, J. D., Radebaugh, L. H., & Sullivan, D. P. (2015).
International business: Environments and operations (15th ed.)
[VitalSource version]. Retrieved from

15. https://online.vitalsource.com/#/books/9780133457339
Course Learning Outcomes
Upon completion of this course, students should be able to:
1. Differentiate international business from domestic business
and explain why companies should engage in
international business.
2. Analyze the external factors of international business (e.g.,
political, legal, economics, culture) and how these
may impact business.
3. Discuss the effects of international trade, trade policy, and
the factors affecting countries’ trade patterns.
4. Differentiate between absolute advantage and comparative
advantage trade theories.
5. Discuss the barriers to trade and the effect of these barriers.
6. Discuss and define regional trading groups (e.g., WTO,
NAFTA, EU, APEC).
7. Examine the concepts of gross national product, gross
domestic product, and balance of payments.
8. Analyze and compute how foreign exchange rate is
determined and the business implications regarding foreign
exchange.
9. Examine the major marketing considerations applicable to
international business, including product
standardization versus differentiation, pricing decisions,
promotional practices, and marketing mix.
10. Examine and differentiate the accounting concepts of

16. General Accepted Accounting Principles (GAAP) and
International Financial Reporting Standards (IFRS).
11. Examine international human resource management and
staffing approaches associated with MNEs.
Credits
Upon completion of this course, the students will earn three (3)
hours of college credit.
Course Structure
1. Unit Learning Outcomes: Each unit contains Learning
Outcomes that specify the measurable skills and
knowledge students should gain upon completion of the unit.
2. Unit Lesson: Each unit contains a Unit Lesson, which
discusses unit material.
3. Reading Assignments: Each unit contains Reading
Assignments from one or more chapters from the textbook.
A Suggested Reading is listed in the Unit V study guide to aid
students in their course of study. Students are
encouraged to read the resource listed if the opportunity arises
as it has valuable information that expands upon
the lesson material. Students will not be tested on their
knowledge of the Suggested Reading.
4. Discussion Boards: Discussion Boards are a part of all CSU
term courses. Information and specifications
regarding these assignments are provided in the Academic

17. Policies listed in the Course Menu bar.
MBA 6601, International Business
Course Syllabus
MBA 6601, International Business 2
5. Unit Assignments: Students are required to submit for
grading Unit Assignments in Units I-VIII. Specific
information and instructions regarding these assignments are
provided below. Grading rubrics are included with
the Unit I-VIII Assignments. Specific information about
accessing these rubrics is provided below.
6. Ask the Professor: This communication forum provides you
with an opportunity to ask your professor general or
course content related questions.
7. Student Break Room: This communication forum allows for
casual conversation with your classmates.
CSU Online Library
There is a virtual library with resources, including both journals
and ebooks, to support your program and your course at
Columbia Southern University. eResources are accessible 24
hours a day/7 days a week from the CSU Online Library
gateway page. To access the library, log into myCSU, and then
click on CSU Online Library. Resources are organized in
the library by title, but if you click on Research Guides, you
will find eResources arranged by subject.

18. The Library Reference service is available 7 days a week; you
can reach CSU’s virtual librarians by emailing
[email protected] These professional librarians will be glad to
help you develop your research
plan or to assist you in any way in finding relevant, appropriate,
and timely information.
Librarian responses may occur within minutes or hours, but it
will never take more than 24 hours for a librarian to send a
response to the email address you have provided. Replies to
reference requests may include customized keyword search
strategies, links to videos, research guides, screen captures,
attachments, a phone call, live screen sharing, and meeting
room appointments, as well as other forms of instruction.
Unit Assignments
Unit I Essay
Using at least your textbook and a minimum of two additional
sources, answer the following questions. Your paper should
be at least two pages in length, excluding title and reference
pages. Follow APA style guidelines.
decided that you would like to market your product to
Turkey. Consider the following points in your paper; you can
make assumptions, but support your work with facts
and scholarly references:
o Discuss the reasons why your company would want to expand
overseas.
o Discuss what your mode of international business would be

19. and how moving abroad will expand sales.
o How will you minimize risks and acquire resources?
o What are the factors you may face expanding into a foreign
market? How might you mitigate those barriers?
Information about accessing the Blackboard Grading Rubric for
this assignment is provided below.
Unit II Essay
Write a paper incorporating the external influences that impact
business. You should address each facet illustrated below.
Your paper needs to be a minimum of three pages in length,
double spaced, Times New Roman 12 point font, using APA
style guidelines. The reference listings and title page do not
count towards the minimum page requirement. An abstract is
not required.
Your paper should also include a minimum of four
sources/references, in addition to your textbook. At least two
sources
must come from any of the academic databases located in the
CSU Online Library. Please do not plagiarize others’ work
or submit a paper you have previously submitted. All sources
quoted or paraphrased must have proper in-text citations
with a corresponding listing in the reference page.
You are to choose one U.S. based company that has global
operations in another country. You are to discuss each facet
below and how it may impact the way the company you chose
does business internationally. For example, the legal
systems are civil law, common law, and theocratic law. If Coca-
Cola does business in Iran, how does the theocratic legal
system impact the way Coca-Cola does business? Thus, you are
to;

20. mailto:[email protected]
https://mycsu.columbiasouthern.edu/student/learningresources/li
brary/
MBA 6601, International Business 3
and political ideology applies to the country you
chose that the company does business in.
system applies to the country you chose that the
company does business in.
h verbal and
nonverbal) and how it may impact the way the company does
business internationally.
For additional help on APA format or writing in general, please
visit the CSU Learning Resources and Success Center.
Information about accessing the Blackboard Grading Rubric for
this assignment is provided below.
Unit III Scholarly Activity
For this assignment, refer to the tables and answer the questions
in one or two paragraphs each. Respond to both parts
one and two in the same document.

21. Part One
1. Referring to Table 1, what can be concluded about Spain’s
absolute and comparative advantage for both boats
and trucks?
Maximum Output
Spain Portugal
Boats 3 2
Trucks 12 6
Table 1
2. Referring to Table 2:
solute advantage in what good?
U.S. based
company
Introduction
Culture

22. Legal/Political
Economic
system
Geography
Competition
(both domestic
and foreign)
https://mycsu.columbiasouthern.edu/student/learningresources/
MBA 6601, International Business 4
Maximum Output
Wine Tables
Italy 1,000 200
Greece 200 100
Table 2
Part Two
Essay question: As a student, you are currently, paying $5,000
in tuition annually. You work and decide you want to
devote more time to your studies to increase your grade point
average (GPA); therefore, you give up your job earning
$25,000 annually. You expect that when you graduate you will
earn $40,000 annually. It takes you one year to complete

23. your studies.
a. Explain the concept of opportunity cost.
b. Is it beneficial to quit your job? Why, or why not?
Your response should be at least two pages in length. You are
required to use at least your textbook as source material
for your response. All sources used, including the textbook,
must be referenced; paraphrased and quoted material must
have accompanying citations.
Information about accessing the Blackboard Grading Rubric for
this assignment is provided below.
Unit IV Case Study
Analyze the Case Study in Chapter 6 of the textbook, pp. 252-
256, “U.S.-Cuban Trade: When does a Cold War Strategy
Become a Cold War Relic?” Answer the first four questions, 6-3
through 6-6, at the end of the case.
APA style guidelines) and answered in the order
presented.
t be referenced,
and quoted or paraphrased material must have
accompanying in-text citations.
word count requirement.

24. Information about accessing the Blackboard Grading Rubric for
this assignment is provided below.
Unit V Essay
Using at least your textbook and a minimum of three additional
sources, answer the following questions. Your paper
should be at least three pages in length, excluding title and
reference pages. Follow APA style guidelines.
1. The bilateral agreement has enabled China and South Korea
an increase in trade and an increase in trade deficit
for the United States; what are the advantages and
disadvantages for the United States to continue these
relationships with the bi-lateral agreements?
2. With regards to the various agreements/treaties discussed,
EU, WTO, NAFTA, CARICOM, APEC, MERCOSUR
and ASEAN:
associate members.
antages/implications for trade within the
trading group and for the United States?

25. should become full members of the FTAs they
have applied to? Why, or why not?
Information about accessing the Blackboard Grading Rubric for
this assignment is provided below.
Unit VI Scholarly Activity
Complete both parts of this assignment and submit as a single
document.
MBA 6601, International Business 5
Part One
Your company is deciding to expand to the following countries,
and you and two other managers will have to visit these
countries to set up operations. You have $1,500.00 to convert in
each currency. Copy and paste this table into a new
document and compute the following:
Country/currency USD value/rate (as of 08/14) Exchange
amount
Japanese yen $102.28
Euro $0.75
British pound $0.60

26. Utilizing the same exchange rate, while you are visiting each of
these countries, you have to buy supplies/equipment for
your operations; you want to determine what it is costing you in
U.S. dollars. Please compute the following:
Japanese yen Computer (¥167,000.00) $
Euro Desks/chairs (€1,125.00) $
British pounds Printer (£575.00) $
Part Two
Respond to the following questions. Not counting Part One,
your paper should be three pages in length, double spaced,
and use APA style guidelines.
1. Within the past decade, the IMF has provided financial
assistance (bailout) to Greece (2010, 1st quarter), Iceland
(2008, 4th quarter), Ukraine (2014, 2nd quarter), and Hungary
(2008, 4th quarter). Describe the recovery process
in each country as a result of this assistance. Also determine
whether or not there was an increase/decrease in:
Information about accessing the Blackboard Grading Rubric for

27. this assignment is provided below.
Unit VII Case Study
Complete both parts of this assignment and submit as a single
document.
Part One
Based upon recording balance of payment (BOP) transactions,
determine whether or not the following is a debit, credit, or
no entry to the U.S. Balance of Payment statement. Also
determine what chart of account is affected (i.e., CA, KA, or
OSB):
1. U.S. resident purchases Mercedes Benz C230,
2. U.S. resident purchases Chevelot Impala,
3. foreigner purchases GE dryer,
4. U.S. resident purchases UK stock, and
5. U.S. resident borrows funds from British broker to purchase
stock.
Part Two
Read the case study, pp. 759-762, “H&M: The Challenges of
Global Expansion and the Move to Adopt International
Financial Reporting Standards.” Answer questions 19-3 and 19-
4 at the end of the case study and the questions listed
below. Your response for all four questions should be at least
three pages in length and follow APA style guidelines.
subjected to since H&M is based in Sweden and the
financial statements are prepared according to IFRS?

28. Explain the operational hedging strategies that may
offset exposure.
Information about accessing the Blackboard Grading Rubric for
this assignment is provided below.
MBA 6601, International Business 6
Unit VIII Essay
Answer the following essay questions using a minimum of three
sources for each response. Your paper should be at least
three pages in length and use APA style guidelines.
You are CEO of ABC Washing Machine Company, and you
want to market front load washers and dryers in the Czech
Republic. Taking into consideration the mean income for this
country is around 20,000 USD, how would you market front
load washers/dryers? Your response should include:
disadvantages of each approach

29. and provide examples of each one.
Information about accessing the Blackboard Grading Rubric for
this assignment is provided below.
APA Guidelines
CSU requires that students use APA style for papers and
projects. Therefore, the APA rules for formatting, quoting,
paraphrasing, citing, and listing of sources are to be followed.
Students can find CSU’s Citation Guide in the myCSU
Student Portal by clicking on the “Citation Resources” link in
the “Learning Resources” area of the myCSU Student Portal.
This document includes examples and sample papers and
provides information on how to contact the CSU Success
Center.
Blackboard Grading Rubrics
Assignment Rubrics
One or more assignments in this course utilizes a Blackboard
Grading Rubric. A rubric is a tool that lists evaluation criteria
and can help you organize your efforts to meet the requirements
of an assignment. Your professor will use the Blackboard
Grading Rubric to assign points and provide feedback for the
assignment.
You are encouraged to view the assignment rubric before
submitting your work. This will allow you to review the
evaluation criteria as you prepare your assignments. You may
access the rubric in “My Grades” through the “Tools” button

30. in your course menu. Click the “View Rubric” link to see the
evaluation criteria for the assignment. Upon receiving your
assignment grade, you may view your grade breakdown and
feedback in the rubric.
CSU Grading Rubrics for Papers/Projects, Discussion Boards,
and Assessments
The Learning Resource area of the myCSU Student Portal
provides the rubrics, and information on how to use them, for
Discussion Boards, written response questions in Unit
Assessments, and Research Papers/Projects.
The course writing assignments will be graded based on the
CSU Grading Rubric for all types of writing assignments,
unless otherwise specified within assignment instructions. In
addition, all papers will be submitted for electronic evaluation
to rule out plagiarism. Course projects will contain project-
specific grading criteria defined in the project directions.
To view the rubrics, click the Academic Policies link on the
Course Menu, or access them through the CSU Grading
Rubric link found in the Learning Resources area of the myCSU
Student Portal.
Communication Forums
These are non-graded discussion forums that allow you to
communicate with your professor and other students.
Participation in these discussion forums is encouraged, but not
required. You can access these forums with the buttons
in the Course Menu. Instructions for subscribing/unsubscribing

31. to these forums are provided below.
MBA 6601, International Business 7
Click here for instructions on how to subscribe/unsubscribe and
post to the Communication Forums.
Ask the Professor
This communication forum provides you with an opportunity to
ask your professor general or course content questions.
Questions may focus on Blackboard locations of online course
components, textbook or course content elaboration,
additional guidance on assessment requirements, or general
advice from other students.
Questions that are specific in nature, such as inquiries regarding
assessment/assignment grades or personal
accommodation requests, are NOT to be posted on this forum. If
you have questions, comments, or concerns of a
non-public nature, please feel free to email your professor.
Responses to your post will be addressed or emailed by the
professor within 48 hours.
Before posting, please ensure that you have read all relevant
course documentation, including the syllabus,
assessment/assignment instructions, faculty feedback, and other
important information.
Student Break Room
This communication forum allows for casual conversation with
your classmates. Communication on this forum should

32. always maintain a standard of appropriateness and respect for
your fellow classmates. This forum should NOT be used to
share assessment answers.
Grading
Discussion Boards (8 @ 4%) = 32%
Essays (4 @ 8%) = 32%
Case Studies (2 @ 10%) = 20%
Scholarly Activities (2 @ 8%) = 16%
Total = 100%
Course Schedule/Checklist (PLEASE PRINT)
The following pages contain a printable Course Schedule to
assist you through this course. By following this schedule,
you will be assured that you will complete the course within the
time allotted.
https://online.columbiasouthern.edu/CSU_Content/common_file
s/instructions/DB/Create_New_Thread_Subscribe.pdf
MBA 6601, International Business 8
MBA 6601, International Business Course Schedule
By following this schedule, you will be assured that you will
complete the course within the time allotted. Please keep this

33. schedule for reference as you progress through your course.
Unit I Background and Comparative Environmental Frameworks
of International Business
Discuss:
Discussion Board question by
Saturday, Midnight (Central Time)
Discussion Board response by
Tuesday, Midnight (Central Time)
Notes/Goals:
Unit II External Influences of International Business
Read:

34. 51-73
Business, pp. 92-125
ironments Facing Businesses,
pp. 142-175
Discuss:
Discussion Board question by
Saturday, Midnight (Central Time)
Discussion Board response by
Tuesday, Midnight (Central Time)
Notes/Goals:
Unit III International Trade Theories
-Mobility
Theory
Discuss:

35. Discussion Board question by
Saturday, Midnight (Central Time)
Discussion Board response by
Tuesday, Midnight (Central Time)
Time)
Notes/Goals:
MBA 6601, International Business 9
MBA 6601, International Business Course Schedule
Unit IV Trade Policies and Barriers to Trade
y Guide
Discuss:
Discussion Board question by
Saturday, Midnight (Central Time)

36. Discussion Board response by
Tuesday, Midnight (Central Time)
Notes/Goals:
Unit V Global and Regional Trading Groups
Read:
-National Cooperation and Agreements
Discuss:
Discussion Board question by
Saturday, Midnight (Central Time)
Discussion Board response by
Tuesday, Midnight (Central Time)
Notes/Goals:

37. Unit VI Foreign Exchange
Read:
-Exchange Markets, pp. 301-316
-
357
Discuss:
Discussion Board question by
Saturday, Midnight (Central Time)
student’s
Discussion Board response by
Tuesday, Midnight (Central Time)
Time)
Notes/Goals:

38. MBA 6601, International Business 10
MBA 6601, International Business Course Schedule
Unit VII International Accounting and Balance of Payments
(BOP)
Issues
Discuss:
Discussion Board question by
Saturday, Midnight (Central Time)
Discussion Board response by
Tuesday, Midnight (Central Time)
Notes/Goals:

39. Unit VIII International Marketing and Human Resource
Management
Management
Discuss:
Discussion Board question by
Saturday, Midnight (Central Time)
Discussion Board response by
Tuesday, Midnight (Central Time)
Notes/Goals: