Shula Perot is the new controller for EduTechno Software, which develops and sells educational software. Shortly before the December $31$ fiscal year$-$end, Nico Cattrall, the company president, asks Perot how things look for the year$-$end numbers. He is not happy to learn that earnings growth may be below $15\%$ for the first time in the company's five$-$year history. Cattrall explains that financial analysts have again predicted a $15\%$ earnings growth for the company and that he does not intend to disappoint them. He suggests that Perot talk to the assistant controller, who can explain how the previous controller dealt with this situation. The assistant controller suggests the following strategies:

View the Suggested Strategies.

Requirement

Which of these suggested strategies are inconsistent with IMA standards? What should Perot do if Cattrall insists that she follow all of these suggestions?

held in a public warehouse.

c$.$ Delay the year$-$end closing a few days into January of the next year so that some of next year's sales are included as this year's sales.