| Albergo del Mare
|
| A relatively simple introductory financial accounting case. New information has come to light that indicates the original set of financial statements is incorrect. Students must make the corrections. There is a curve ball that confuses many students and makes for a good learning experience. The same case as Oceanside Inn. |
| |
2
|
No
| | |
BEG
|
Add
|
| Amerbran (A)
|
| 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. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
| Financial Analysis and Management |
|
INT
|
Add
|
| Amerbran (B)
|
| 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. |
| |
1
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
| Financial Analysis and Management |
|
INT
|
Add
|
Baldwin Bicycle Company
|
| A now-classic case on computing the differential costs and revenues for a special price offer. Updated to eliminate all references to years. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Barça Products, S.A.
|
| A new management control system is floundering because the CEO does not see its value. Part of the problem is that the reports either tell him what he already knows or contradict what he knows. |
| |
3
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Barrington Products, Inc
|
| A multi-product company with a dysfunctional management control system. Lots of interesting issues to be resolved. |
| |
4
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Carson Realty Company (A)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows. (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Carson Realty Company (B)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows. (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Casa Electrónica, S.A.
|
| A keep/discontinue alternative choice decision case for a small electronics firm in Latin America. A CVP analysis suggested that a new product would be profitable, but the accountant's report now shows it is losing money. |
| |
2
|
Yes
|
| Developing Country |
| For Profit |
| |
BEG
|
Add
|
| Compact Computing Company
|
| Illustrates some of the complexities in accounting for shareholders’ equity in conjunction with the growth-related decisions that gave rise to the transactions. |
| |
2
|
Yes
| | |
BEG
|
Add
|
|
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Conejo (El) Auto Clinic (B)
|
| The case shows a large budget overrun, and students must use the same cost drivers to do a variance analysis. |
| |
5
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
3
|
Yes
| | |
BEG
|
Add
|
| Docs in a Box, Inc.
|
| A relatively basic financial accounting case concerning a start-up company. Has been used successfully as a test of students mastery of introductory material. |
| |
1
|
Yes
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
| Enager Industries, Inc.
|
| A classic case on investment centers and their pitfalls. Updated to eliminate all references to dates. |
| |
5
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Financial Accounting for Managers
|
| This primer is designed to provide an introductory level of instruction to students who are studying financial accounting for the first time. Its purpose is to provide a user-oriented approach to financial accounting principles and concepts. A distinctive feature is the interactive learning process. Throughout the Primer, students are asked to stop reading and either work out the solution to a short problem or take a mini-test. In addition at the end of each chapter, there is a practice case study. Answers to the mini-tests and practice cases are contained in the Primer's Appendix. The Primer addresses: cash vs. accrual accounting, income statements, balance sheets, statements of cash flows, and some important financing issues. The Primer in designed to be used in a one semester undergraduate course. It has also been used in a half semester MBA course. |
| |
250
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
B-I
|
Add
|
| Forner Carpet
|
| A classic case on differential pricing decisions in a competitive marketplace. Students usually confuse unit fixed costs with unit variable costs. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Giovanni Wallerts
|
| A relatively simple case that requires students to prepare a statement of cash flows. Contains the tricky entry of a gain on a sale of an asset. Also emphasizes the importance of the depreciation-add-back in the SCF |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Gourmet Delights, Inc.
|
| Students must prepare a spreadsheet that links the balance sheet, operating statement, and statement of cash flows, and then use forecasted sales and expenses to uncover the reasons underlying an impending cash shortage. Same as Gotham but in a for-profit context. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Harbor City Electric
|
| A full cost accounting case in a regulated environment. Similar to the other Harbor City cases, but with some unusual twists that make it quite different.
|
| |
5
|
Yes
| | |
BEG
|
Add
|
| Harbor City Health Spa
|
| A full cost accounting case where students must prepare a stepdown analysis. In doing so, they gain an appreciation for many of the tricky decisions involved in such an effort. Essentially the same as Harbor City CC, but in a for-profit context. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Huron Automotive Company
|
| 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. |
| |
5
|
Yes
| | |
INT
|
Add
|
| Import Distributors
|
| A differential cost/revenue analysis associated with the decision to keep a product line that is losing money on a full-cost basis. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| J. Prep Company (A)
|
| Three introductory financial accounting cases. The (A) and (B) cases require balance sheets only. The (A) case is a startup, where the owner is not managing cash well. The (B) case introduces a bank loan. The (C) case is the same as (B) except it requires students to prepare an income statement. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| J. Prep Company (B)
|
| Three introductory financial accounting cases. The (A) and (B) cases require balance sheets only. The (A) case is a startup, where the owner is not managing cash well. The (B) case introduces a bank loan. The (C) case is the same as (B) except it requires students to prepare an income statement. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Jamie Kincade
|
| Mr. Kincade is thinking of starting up a new business. Students must use a variety of estimates to forecast his volume and profits. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Jefferson Multi Media, Inc.
|
| A full cost accounting case in which changing cost centers changes costs. Students must compute the different costs and then assess which system is the best. Also moves toward of ABC |
| |
6
|
Yes
| | |
BEG
|
Add
|
| Jupiter Insurance Company
|
| Requires students to use their knowledge of accounts such as prepaid insurance and unearned revenue and the underlying concepts to analyze a situation that involves the matching concept in an insurance company, using the liability account "claims incurred but not received," (or the IBNR, as it is called in the insurance industry). |
| |
3
|
Yes
| | |
INT
|
Add
|
| Kim Fuller
|
| A nice introductory case for a financial accounting course. A person starting a business must draw up a beginning balance sheet, and also think about what kinds of non-accounting information will be needed to manage the business on an ongoing basis. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Landau Company
|
| 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 |
| |
3
|
Yes
| | |
INT
|
Add
|
| Larkin Motel
|
| 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. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| LCC Labs
|
| A case similar to the well-known Liquid Chemical Company case. Requires students to assess the implications of a complicated outsourcing decision. |
| |
2
|
Yes
| | |
INT
|
Add
|
|
| |
2
|
Yes
| | |
BEG
|
Add
|
| Management Accounting for Managers
|
| This primer is written for students studying management accounting for the first time, and for senior and mid-level managers who use management accounting in their day-to-day activities but who do not aspire to become management accountants. It assumes no prior formal exposure to management accounting concepts or techniques, and, while it demonstrates several techniques in some detail, its primary emphasis is on the use of management accounting information, not its preparation. As such, the primer's goal is to help managers be more effective in a business environment where an understanding of management accounting is important to success. Moreover, the primer aims to give readers an improved ability to communicate with their organizations’ accountants to help assure that the management accounting information provided to line managers and others is as useful as possible for decision making.
|
| |
265
|
No
| |
| Management Accounting |
| Management Control Systems |
|
BEG
|
Add
|
| Menotomy Diaper Services
|
| A company is financing fixed asset acquisition and long-term debt reduction with cash and short-term debt. Students must figure this out and propose solutions (like Butler Lumber and similar cases). Similar to the other Menotomy cases but in a for profit context. |
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Mercancía, S.A.
|
| A keep or discontinue decision with a fairly complicated set of data. Much like Import Distributors, but a little simpler. |
| |
4
|
Yes
|
| Developing Country |
| For Profit |
| |
BEG
|
Add
|
| Narcolarm, Inc. (A)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| Narcolarm, Inc. (B)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| Narcolarm, Inc. (C)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| Narcolarm, Inc. (D)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| New Wave Hair Salon (A)
|
| The manager of a hair salon is building a budget for the upcoming year. There are many assumptions being made, including how the stylists will respond to monetary incentives. |
| |
2
|
Yes
| |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| New Wave Hair Salon (B)
|
| A management control system case in which poorly designed responsibility centers and bonus arrangements have led to goal incongruent behavior. There also is a fairness issue. The presenting issue is that the bonuses have been earned even though the hair salon ran a deficit. |
| |
6
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Absorption and Variable Costing
|
| Same as the above, but includes the distinction between absorption costing and variable costing, the advantages and disadvantages of each, the cause of a difference between income under the two approaches, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing. |
| |
41
|
No
| | |
INT
|
Add
|
| Note on Accounting Principles and Depreciation
|
| Explains the nine fundamental accounting concepts (entity, dual aspect, money measurement, going concern, cost, realization, matching, conservatism, and materiality). Then discusses the rationale for depreciation in light of these concepts. |
| |
7
|
No
| | |
BEG
|
Add
|
| Note on Activity-Based Costing
|
| Gives students the basics of ABC. Contains a detailed example for them to work while reading the note and a practice case study with a solution at the end of the note. |
| |
9
|
No
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
|
|
| Anthony, Robert N. |
| Young, David W. |
|
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Capital Budgeting
|
| Discusses, payback period, net present value, and internal rate of return; the effect of taxes and how accelerated depreciation can turn a potentially unfavorable project into a favorable one; issues related to the choice of a discount rate, including the weighted cost of capital, and the weighted return on assets; techniques for incorporating risk into the analysis; the evaluation of non-quantitative considerations; and the link of the capital budgeting process to an organization’s authority and influence process. Has an appendix on the concept of present value, and a short practice case to help students solidify their understanding. |
| |
16
|
No
| |
| Finance/Financial Management |
| Management Control Systems |
|
INT
|
Add
|
|
| |
4
|
No
| | |
BEG
|
Add
|
| Note on Conflict Management
|
| Discusses the role of conflict in organizations, and the importance of managing it well if the organization is to learn as much about its environment as possible. |
| |
10
|
No
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Cultural Maintenance
|
| Defines and discusses the importance of organizational culture. Addresses how leaders can manage culture using a variety of levers available to them. |
| |
12
|
No
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
7
|
No
| |
| General Management |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Financial Management
|
| Discusses the choices that managers make about (a) the use of debt or equity to finance assets, (b) the structure of debt, (c) the role of profit as a financing vehicle, and (d) the management of cash, including the management of both the operating cycle and the financing cycle. Includes a discussion of the role of, and risk inherent in, leverage. |
| |
15
|
No
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Note on Financial Statement Analysis
|
| Discusses (a) the role of ratios in financial statement analysis, including the four categories of ratios that typically are used (profitability, liquidity, asset management, long-term solvency) and how to calculate several ratios in each category; (b) the three standards that typically are used for comparison of ratios (industry, historical, and managerial), and their use for understanding of how an organization has managed its profitability, liquidity, assets, and long-term solvency; (c) the distinction between accounting and financial management issues, including the role of the notes to the financial statement; (d) the importance of leverage and its drawbacks, including the distinction between financial risk and business risk; (e) the role of profit, and its importance for financing fixed assets and providing the cash needed for growth; and (f) the general process for analyzing a set of financial statements, including making a strategic assessment, identifying accounting issues, and analyzing financial management issues. |
| |
38
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Note on Flexible Budgeting and Variance Analysis
|
| Discusses some important aspects of the measurement phase of the management control process: (1) the importance of aligning responsibility with control, (2) flexible budgeting, and (3) variance analysis. Has a simple, and easily understandable graphical explanation of variances, as well as the computation formulas. Also discusses the managerial uses and limitations of variances. Has a short practice case to help students solidify their understanding. |
| |
11
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Forecasting Financial Statements
|
| Discusses some basic techniques for financial statement forecasting, two cash-related cycles (operating and financing), three financial management concepts (debt structure, leverage, and the role of profit), the distinction between financial risk and business risk, some issues related to financing fixed assets, some issues related to financing growth, cost behavior and its relationship to forecasting financial statements, the differential cost concept, techniques for undertaking alternative choice decisions concerning discontinuing a product line, several important principles associated with alternative choice decisions, the concept of contribution, and the structure of a contribution income statement. Has a short practice case to help students solidify their understanding. |
| |
22
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Note on Full and Differential Cost Accounting
|
| The discussion of full cost accounting includes a conceptual framework for thinking about full costs, how to prepare a full cost analysis, including a stepdown, and the impact of different choices on prices. The discussion of differential cost accounting includes an explanation of cost behavior, the differential cost concept, the dilemma of sunk costs, the strategic perspective of sunk costs, examples of keep/drop and make/buy alternative choice decisions, non-quantitative considerations, and the role of allocated overhead. |
| |
30
|
No
| | |
BEG
|
Add
|
|
| |
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Intangible Assets and Corporate Strategy
|
| Presents a framework for assessing and analyzing an organization's intangible assets. Combines Porter's Five-Forces framework with a framework developed by the Financial Accounting Standards Board to provide students with an ability to put intangible assets into a strategic context. |
| |
15
|
No
| |
| Finance/Financial Management |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Leadership
|
| Discusses the 7 levers that leaders can use to guide their organizations toward high performance. Links leadership to Chester Barnard’s Functions of the Executive, and contrasts the 7 levers with the McKenzie Ss in the 7S-model.
|
| |
11
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Lean Operations
|
| Discusses the evolution of production systems, from Frederick Taylor to the present. Includes a discussion of the fundamentals of “lean production,” just-in-time production, Kanban production control systems, involvement of the workforce in improving operations, performance measurement, the Shingo Prize, and how the concepts can be applied to service organizations.
|
| |
12
|
No
| | |
BEG
|
Add
|
| Note on Management Accounting in Context
|
| Discusses management control system design, and its link to activities such as strategy formulation, culture, customer management, conflict management, and motivation. Contains a managerial checklist and a practice case study. |
| |
15
|
No
| |
| General Management |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Management Control Systems
|
| Discuses the structure and process of a management control system and the considerations involved in designing an appropriate one. Is highly interactive—students are asked to respond to questions and solve problems throughout the chapter, and also to prepare a short case study on transfer prices at the end of the chapter. |
| |
27
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Motivation
|
| Discusses the many issues involved in motivating employees, including the role of contingent compensation. Links the motivation process to several other organizational processes, such as culture and management control. |
| |
10
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Operational Budgeting
|
| Discusses an approach to budgeting that links the budgetary process with an organization's strategy, programs, and organizational structure. Identifies several "budgeting misfits;" i.e., places where the budgeting process does not fit well with other organizational activities. |
| |
25
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Operations Strategy
|
| The “classic” competitive dimensions are cost (low price), quality (high quality), flexibility (ability to respond to changes in demand volume and product mix) and delivery (speed of service). During the last decade or so, service has been added to these competitive priorities. This note discusses why and how. |
| |
3
|
No
| |
| General Management |
| Operations Management |
|
BEG
|
Add
|
|
| |
17
|
No
| |
| General Management |
| Operations Management |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Ratio Analysis
|
| Similar to the Note on Financial Statement Analysis, but shorter. Excludes the material on assessing the accounting-related issues. |
| |
20
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Note on Responsibility Accounting
|
| Discusses the relationship between cost accounting and responsibility accounting, and then looks at several factors that must be considered in designing a responsibility accounting system. Examines the responsibility accounting structure, which consists of the organization’s network of responsibility centers, the management control process, and some of the issues that senior managers must consider if they are to make either profit or investment centers work as effectively as possible. Concludes with the topic of motivation, and presents some recent thinking on various ways to reward managers and others for good performance, as well as a brief discussion of some of the informal aspects that can influence the success of a given responsibility center design, in particular ways individuals in organizations gain power and influence outside the formal responsibility center network. |
| |
19
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Services and Service Quality
|
| Discusses the unique challenges associated with managing service operations and with delivering service quality, and introduces several models and tools for service operations managers. |
| |
9
|
No
| | |
BEG
|
Add
|
| Note on Six Sigma
|
| Explains what Six Sigma is and how to undertake a quality improvement effort using its concepts.
|
| |
4
|
No
| |
| Operations Management |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on The Seven Leadership Levers Used by Successful Managers
|
| Discusses the role of severn "leadership levers" that a manager can use to lead help his/her organization achieve success. The levers comprise (1) strategy formulation, (20 authority and influence, (3) management control, (4) motivation, (5) conflict management, (6) culture management, and (7) customer management. |
| |
21
|
No
| |
| General Management |
| Management Control Systems |
| Marketing |
| Organizational Behavior |
|
INT
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Add
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| Note on the Statement of Cash Flows
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| Provides detailed instruction on how to prepare and interpret a SCF. Interactive problem solving throughout the note allows students to master some of the tricky aspects of preparing the SCF. At the end they have a clear understanding of (a) why a positive net income does not necessarily result in a positive inflow of cash; (b) the three activities that effect cash inflows and outflows for an organization: operations, investing, and financing; (c) the nature of the SCF and how it is prepared using the direct method and the indirect method; (d) how to use the SCF to assess the way an organization has managed its cash during a given accounting period. |
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22
|
No
| | |
INT
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Add
|
|
| |
6
|
No
|
| For Profit |
| Nonprofit |
| Nonprofit Organization Management |
| |
BEG
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Add
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| Note on Transfer Pricing
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| Discusses the various issues that must be considered in setting transfer pricing, and how they can be resolved. |
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9
|
No
| |
| General Management |
| Management Control Systems |
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BEG
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Add
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| Note on Understanding Financial Statements
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| Discusses the balance sheet and what it measures, some specific assets and liabilities (including: cash, accounts receivable, inventory, equipment, accounts payable, loans payable, interest payable, goodwill), the income statement and what it measures, the creation of owners' equity, and the basis for changes in it, five of the nine fundamental accounting concepts (entity, dual aspect, money measurement, cost, realization), some basic accounting and finance concepts (the distinction between levels and flows, the nature of an account, the accounting period, the current versus non-current distinction, working capital and the current ratio, leverage, unmeasured value, the accounting cycle, depreciation, interest expense). Is highly interactive, requiring students to stop and solve problems as they read. Contains three practice cases for students to use to test their new knowledge and skills. |
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40
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
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| Oceanside Inn
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| A relatively simple introductory financial accounting case. New information has come to light that indicates the original set of financial statements is incorrect. Students must make the corrections. There is a curve ball that confuses many students and makes for a good learning experience. Same as Oceanside Nursing Home but in a for profit context. |
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2
|
Yes
| | |
BEG
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Add
|
| Padovani Press
|
| A company is moving, and is selling some of its assets and acquiring new ones. There are a variety of somewhat sophisticated accounting transactions that are needed to account for the activities. |
| |
2
|
No
| | |
BEG
|
Add
|
| Protectomatic, Inc.
|
| 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
|
Yes
| | |
ADV
|
Add
|
| Santaló, S.A.
|
| A geographically diversified European conglomerate is attempting to determine how much autonomy to give to its sales offices. At issue is a major transfer pricing problem in that products cost differently depending on the country from which they are sourced. There are also questions about overhead allocations and the extent to which a sales office manager can really control the elements for which he/she is being held responsible. |
| |
7
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Scarpe Italiane
|
| An ABC case with a tricky differential cost (keep/discontinue) decision. Students need to work with manufacturing overhead allocation, ABC, overhead variances, and variable costing. They also need to see the big picture, which includes a new product line that, while covering its manufacturing overhead, is making a very small contribution to selling, general, and administrative costs. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Specter Systems, Inc.
|
| A relatively simple case that allows students to look at the effects of LIFO/FIFO over a 2-year period, and also to assess the differences between a capital lease and an operating lease. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Stampa Francesca
|
| A basic case on financial accounting that requires students to use a series of pretty simple economic events to record transactions and prepare a balance sheet and income statement. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| 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. |
| |
3
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Vershire Company
|
| An updated and slightly modified version of the classic Empire Glass Company case. Has all of the fun of Empire, but the company makes cans instead of bottles. |
|
| Govindarajan, V.J. |
| Anthony, Robert N. |
|
7
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Wang Laboratories, Inc.
|
| A case where financial analysis combined with an assessment of general management practices can help explain many of the causes of a financial crisis. The objective for students is to determine when the crisis at Wang became apparent on the financial statements, and for what reasons. Students can also make arguments as to what actions could have prevented some of the company's financial problems. |
| |
6
|
Yes
| |
| Financial Accounting |
| General Management |
|
BEG
|
Add
|
| White Hills Architects, Inc.
|
| Introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues. It is a bit like the classic Birch Paper, and is a for-profit version of White Hills Children's Museum. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Wizard Manufacturing, Inc.
|
| A case that requires students to compare traditional product costing and ABC. They must make computations under both approaches and then discuss why ABC is an improvement over the traditional approach. The protagonist is Harry Potter and the product is brooms. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Wolfboro Engineering, Inc.
|
| Allows students to experiment with the idea of residual income. On the surface, the computations are simple, but each question can stimulate considerable discussion about the most desirable approach to take. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|