| Amerbran (A)
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| This case is based on actual financial statements of American Brands, Inc. Although the numbers have been changed from those reported, the magnitudes and relationships have been preserved. This case provides practice in preparing a statement of cash flows. Since specific information is not given on cash collections and operating disbursements, students will need to use the indirect approach in developing the cash generated by operations amount. |
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2
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Yes
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| Finance/Financial Management |
| Financial Accounting |
| Financial Analysis and Management |
|
INT
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Add
|
| Amerbran (B)
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| This is a straightforward exercise in calculating various ratios for two years’ of an actual company’s (American Brands) financial statements. Although the numbers have been revised, the magnitudes and relationships have been preserved. (Most of the data appear in Exhibit 1 of Amerbrand Company (A). Students are encouraged to think about the meaning of the ratios, and not just mindlessly calculate them. |
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1
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Yes
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| Finance/Financial Management |
| Financial Accounting |
| Financial Analysis and Management |
|
INT
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Add
|
Baldwin Bicycle Company
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| A now-classic case on computing the differential costs and revenues for a special price offer. Updated to eliminate all references to years. |
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3
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Yes
| | |
INT
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Add
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| Enager Industries, Inc.
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| A classic case on investment centers and their pitfalls. Updated to eliminate all references to dates. |
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5
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Yes
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| Management Control Systems |
|
INT
|
Add
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| Forner Carpet
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| A classic case on differential pricing decisions in a competitive marketplace. Students usually confuse unit fixed costs with unit variable costs. |
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3
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Yes
| | |
INT
|
Add
|
| Huron Automotive Company
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| A classic case in which costs change as cost centers change. Students must calculate the costs and explain why the changes occurred. They then must make some alternative choice decisions based on the available information. |
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5
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Yes
| | |
INT
|
Add
|
| Jamie Kincade
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| Mr. Kincade is thinking of starting up a new business. Students must use a variety of estimates to forecast his volume and profits. |
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2
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Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
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| Landau Company
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| A case demonstrating the difference between full and variable costing. The TN includes an in-class exercise that does a very nice job of illustrating the distinction between absorption and variable costing, and the reason for overhead volume variances |
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3
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Yes
| | |
INT
|
Add
|
| Larkin Motel
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| An apparently successful motel may not be as profitable as the owners think. Students must sort through some data, prepare an income statement and then compare it on a common-sized basis to some industry data. |
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4
|
Yes
| | |
BEG
|
Add
|
|
| |
2
|
Yes
| | |
BEG
|
Add
|
| Protectomatic, Inc.
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| A quite complicated case concerning the expensing of various costs for a credit card protection company. The accounting is done in such a way that the company pays no taxes. Students must figure out some fairly complex transactions that are at work. |
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4
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Yes
| | |
ADV
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Add
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| Tru-Fit Parts, Inc.
|
| Enables students to gain insights in two areas of control system design. First, it illustrates (in the transfer pricing area) that some problems are not completely soluble, and that a system with only a few problems may be better than an evident alternative. Second, the case illustrates how a myopic view of control systems can create problems; in two instances the company considered a specific behavioral aspect of a measurement scheme, but neglected to recognize the possibility of undesirable side effects of its approach. |
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3
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
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