9-13

One of your clients is Corporate Sentry, Inc., which manufactures alarms and other security devices. Due to competitive pressures, it plans to reduce costs so that it can more competitively priced its products. In preparation for this internal deliberation, the CFO of the company, Charles Sargent, has asked your consulting firm to write a letter to him explaining the difference between engineering cost and discretionary costs and how such a distinction may be relevant to their downsizing plans. Write the letter using proper format, effective organization, and appropriate style. Invent any information you feel is necessary to make your letter complete.

9-15

You are a successful management accountant employed by a large international corporation. The son of a good friend of yours is considering majoring in accounting in college. He is interested in accounting and international business and has recently learned that the AICPA and the Chartered Institute of Management Accountants jointly offer a Chartered Global Management Accountant (CGMA ) designation, but knows nothing more about it. Your friend has asked you to write his son, Mitch Wilson, a letter explaining what a CGMA designation is, how to obtain it, and what benefits his credential might be to him if he is eventually employed in an international business environment. Write the letter using proper format, effective organization, and appropriate style. Invent any information you feel is necessary to make your letter complete.