The Charrette Design for Accounting Decision-Making Report

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The Charrette design involves using group work to make decisions on specific details. It consists in combining different skills from different people to make decisions and determine the outcome of an event. Every investor aims to maximize profits from their investments and protect their public image. This information aiding in decision-making is retrievable from the previous periods’ financial statements. The report below indicates the structure of the final report and highlights the model that the team will apply when filling the excel workbook and its benefits.

The Three-Statement Model

The excel workbook will comprise the three-statement model that includes the financial statements in a single worksheet. The significant financial statements, in this case, are the income statement, the balance sheet, and the cash flow statement (Ariana, Jaya, and Mahayana, 2019. p. 320). This way, the first tab – labeled “income statement” – will include all the components that are necessary to illustrate the net income of the entity (total revenue and total expenses in details). The second tab – labeled “balance sheet” – is to comprise the data on assets and liabilities of the company within a single sheet, including total assets, total liabilities, and shareholder equity. Finally, tab three – labeled “cash flow statement” – will reflect cash flows from operating, investing, and financing activities. The combination of the three reports will form the consolidated financial statement. The three-statement model consolidates all accounts together to ease the data analyzing process (Jones, Long, and Stanley, 2019, p. 46). The three-statement model is accommodative and well-structured to have all the relevant information.

There is the determination of the assumptions that drive the forecast of the expected outcomes in the final report. The third step involves forecasting the expected results and then capital assets. Stage five of making the excel worksheet is forecasting the financial activity, whereas stage six is forecasting the balance sheet. The last stage is completing the cash flow statement; different statements are reconciled and placed together to conclude. The compilations of the financial statements in a single worksheet ample the decision-making process.

The Structure of the Final Report

The final report will contain the guidelines on the best option the investor should invest in based on the drawings from various research. The group will adhere to the following protocols when creating the report. First, each member will receive a section to research thoroughly, and later, they will return their findings for discussion among the entire group. After discussing the findings, the members will compile the work together by selecting the most vital parts for consideration. The final report will comprise the introduction, the methodology section, the body, the conclusion, and the recommendation sections.

First, the introduction will highlight the significant points and the thesis statement. It will also contain the thesis statement that indicates the function of the entire piece. The second section will contain the methods used to gather the information contained in the report (Van-der Loo, Krahmer and Van-Amelsvoort, 2018, p. 9). The methodology section will discuss the number of resources used to find information regarding the best company to invest in and why it is the best. The body will then follow and contain significant heading: The Literature Brief, Problems, and Benefits of the financial information, How Management May Manipulate the Information, Data Analysis, Data Interpretation.

The brief literature section will discuss the essential terms used in the final report, like financial statements, balance sheets, profit and loss statements, and many more. It will brief on the definition and meaning of the terms to aid the report reader to understand the message in the information without strain. It will also highlight the importance of these terms in the report and what they indicate about the two competing companies. The other section will be the problems and benefits regarding the information in the financial statements. It will discuss whether the financial report provides essential information for selecting the most suitable company for investment. This area will discuss the benefits attributable to using the financial statements to determine the position of the two firms. The third section will discuss how the management will manipulate the present to conduct its thesis.

The data analysis section containing details about the trend analysis, common-size analysis, and ratio analysis will follow. It will contain the financial statements for the previous periods and the graphs that aid in providing information to the users. Data analysis will indicate the strengths and weaknesses- of each firm concerning the information present in the three-statement model provided as the excel worksheet. Using graphs helps collect information and highlight the strengths and weaknesses squarely. The last two sections will be the conclusion and the recommendations, respectively. The conclusion part will revisit the significant points discussed in the entire report. In contrast, the recommendation section will contain the group’s insights on which company to invest in, highlighting the primary reasons it is crucial to invest in the best-opted firm. Thus, there will be a gradual transition from basics toward quantifiable data with detailed explanations of each parameter’s significance. The proposed outline is optimal for the clear presentation of data, informing the subsequent stages of precise decision-making.

The Rationale of Compiling Information

The report will be based on the group’s understanding of the discussion topic. The group will commit to contribute to the report’s success. We will share information retrieved from different sources to enhance participation within the group. This way, subjectivity of the judgments will be mediated by group talks. Additionally, we will often meet to share critical information and help each other understand the mission to help each additional gain more knowledge (Linn, Tashiro, Morio and Hori, 2022, p. 5). The meetings will also help highlight areas of concern for better research and explanation, as a joint perspective will highlight the issues that are of crucial importance. We will compile the segments together through t meetings to get the most resourceful report, combining the knowledge and experience of a diverse work group.

The information included in the final report will undergo checking from every participant to reconcile meaningful information and exclude the one that does not influence the primary decision-making process. Bias is detrimental to the precision of such reports, which is why it is important to organize the process this way. The final report will indicate the understanding of practical financial terms and their ability to collect, analyze, and summarize various accounting reports. The information will be included if the majority of group is in line regarding a specific part. The same is true for excluding certain data: shared vision helps to understand whether it is relevant or not.

Reference List

Ariana, I. M., Jaya, I. M. S. A., and Mahayana, I. D. M. (2019, October) ‘Student acceptance of the use of spreadsheet-based accounting applications,’ In International conference on applied science and technology 2019-Social sciences track (iCASTSS 2019) (pp. 317-321). Atlantis Press.

Jones, J. P., Long, J. H., and Stanley, J. D. (2019) ‘Pane in the glass: A review of the accounting cycle,Issues in Accounting Education, 34(1), 35-50.

Linn, Z., Tashiro, Y., Morio, K., and Hori, H. (2022) ‘Peer evaluations of group work in different years of medical school and academic achievement: How are they related?’ BMC Medical Education, 22(1), 1-9.

Van-der Loo, J., Krahmer, E., & Van-Amelsvoort, M. (2018) ‘Learning how to write an academic text: The effect of instructional method and writing preference on academic writing performance,’ Journal of Writing Research, 9(3).

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