1. Identifying alternative accounting treatments: A new restaurant is opening in one month, and the manager willbe holding a one-week intensive training session for new employees. Describe two possible accounting methodsfor accounting for the costs of training the employees. Codification research is not required for this exercise;your goal on this exercise is just to brainstorm.

2. Identify at least one researchable question for the following issue:

A vendor ships goods to a customer on credit but does not have previous credit experience with this customer.

3. Identify at least one researchable question for the following issue:

A cable network has just entered into an agreement granting it the right to show reruns of a hit TV series. In exchange for this right, the network must pay the TV shows creators a fee each time the show airs.

4. The six decision traps and biases are not an all-inclusive list. Perform an Internet search for one other bias thatyou believe could be applicable to accounting or auditing, and which was not named in this chapter. In two or

three sentences, explain this bias and its potential application to our profession.