Description: Last week this blog featured a story of how Starbucks employees in Buffalo unionized the first Starbuck’s location in America. Following quickly on that move came news this week of two locations undertaking similar certification efforts in Boston. Union organizers say they anticipate that Starbucks will respond with anti-union tactics, much as happened in the Buffalo location.

Date:  December 13, 2021

Source:  wgbh.org

 Link: https://www.wgbh.org/news/local-news/2021/12/13/starbucks-employees-at-two-boston-locations-move-to-unionize

Discussion points:

1) Have you ever been involved in a union work environment as a student employee?

2) Why do you think Starbucks would try to disrupt the efforts of union organizers? If you were a financial officer at Starbucks, what advice would you provide your employer with how to proceed in this situation?

3) Chapter 10 of Wiley’s Financial Accounting: Tools for Business Decision-Making deals with how employers account for various payroll deductions, including union dues. What are the basic journal entries to record the liabilities for amounts deducted for union dues?