City Grocery: On Taxes and Inventory

by: Rhodora Anas

Publication Date: March 10, 2017
Length: pages
Product ID#: 1-007-500

Core Disciplines: Accounting/Finance, Economics, Operations Management/Supply Chain

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Teaching Note

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The case gives a glimpse into specific company practices at City Grocery on the topic of tax evasion and tax avoidance. The case also provides a venue for students to determine the significance of actual inventory count vis-à-vis the financial statements, and in particular the Statement of Results of Operation. Students are also given the chance to take on the role of decision makers regarding inventory control.

Teaching Objectives

After reading and discussing the material, students should:

  • Explain the difference between tax avoidance and tax evasion.
  • Describe the role of inventory records in the management of a business.
  • Suggest a way to settle the inventory records of City Grocery.