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According to the New York Times, Bed Bath & Beyond (BB&B) failed to fully reckon with the rise of online shopping, leading to its bankruptcy filing.


  1. If you have a Bed Bath & Beyond gift card, what is your deadline to use it?
  2. After this deadline, what is the journal entry that BB&B accountants should make for the unused card amounts?
  3. Explain what you think the term “the Darwinism of retail” means as mentioned by Michael Lasser.
  4. When did the company actually start?
  5. What was its first name?
  6. When did it go public?
  7. What happened to the company during the 2008 crisis?


Holman, J. and M. Hirsch (2023). Bed Bath & Beyond Files for Bankruptcy. The New York Times, April 23 (Retrievable online at