P19-8A Jan Hobbs is the new controller for Kromeware, a designer and manufacturer of outdoor wear. Shortly before the December 31 fiscal year end, Lashea Hare (the company president) asks Jan how things look for the year-end numbers. Lashea is not happy to learn that earnings growth may be below 10% for the first time in the company's five-year history. Lashea explains that financial analysts have again predicted a 20% earnings growth for the company and that she does not intend to disappoint them. She suggests that Jan talk to the assistant controller, who can explain how the previous controller dealt with this situation. The assistant controller suggests the following strategies:

a. Do not record sales returns and allowances on the basis that they are individually immaterial.

b. Persuade retail customers to accelerate January orders to December.

c. Reduce the allowance for bad debts, given the company's continued strong performance.

d. Kromeware has very limited warehouse space. It regularly ships finished goods to public warehouses across the country for temporary storage, until Kromeware receives firm orders from customers. As Kromeware receives orders, it directs the warehouse to ship the goods to the nearby customer. The assistant controller suggests recording goods sent to the public warehouses as sales.

e. Postpone planned advertising expenditures from December to January. Which of these suggested strategies are inconsistent with IMA standards? What should Jan Hobbs do if Lashea Hare insists that she follow all of these suggestions?