| Carter Corporation
|
| Gives students practice in constructing consolidated statements. Is designed so that it progresses by stages from straightforward adjustments to more difficult and intricate ones. |
| |
3
|
Yes
| | |
ADV
|
Add
|
City of Douglas
|
| A reasonably easy case that illustrates quite nicely the differences between municipal accounting and GAAP accounting. It raises several issues for discussion. |
| |
7
|
Yes
| | |
INT
|
Add
|
| Copies Express
|
| An introductory financial accounting case that has a few tricky transactions. Would make a good first exam. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Darius Company
|
| A relatively straightforward variance analysis case, with enough marketing information to enable calculating the market share and industry volume components of the gross margin sales volume variance. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Freedom Technology Company
|
| Requires students to prepare translated year-end statements using the method required by FASB 52 versus the method used with FASB 8. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Genmo Corporation
|
| Students must work backwards with ratios to create a set of financial statements |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Granville Symphony Orchestra
|
| Some unusual accounting that makes a surplus look like a deficit. Students must reconstruct an unusual operating statement to show this. In addition, they must assess the assumptions underlying an eight year set of financial forecasts. |
|
| Anthony, Robert N. |
| Young, David W. |
|
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Haas School of Business
|
| An ethics case in which students must debate the wisdom of a dean’s decision to supplement university-capped faculty salaries with some executive education programs. Boils down to means versus ends. |
|
| Anthony, Robert N. |
| Young, David W. |
|
7
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Harlan Foundation
|
| Two situations that require different approaches to pricing. Illustrates an important point about pricing and also about the measurement of costs: different purposes require different pricing principles and therefore different cost constructions. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Joanne Gotsinas (A)
|
| A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Joanne Gotsinas (B)
|
| A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Joanne Gotsinas (C)
|
| A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Joanne Gotsinas (D)
|
| A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Johnson Lens Company
|
| Students must create an income statement and a balance sheet for a company that has had some tricky transactions. |
| |
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
|
| Lambert Corporation
|
| A relatively simple exercise in the mechanics of LIFO and FIFO, including work with LIFO reserve. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Lone Pine Cafe (A)
|
| A fairly basic case that gives students some practice in preparing a balance sheet (A case) and an income statement (B case). |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Lone Pine Cafe (B)
|
| A fairly basic case that gives students some practice in preparing a balance sheet (A case) and an income statement (B case). |
| |
1
|
Yes
| | |
BEG
|
Add
|
|
|
| Young, David W. |
| Anthony, Robert N. |
|
308
|
No
|
| Healthcare Management |
| Nonprofit |
|
| Management Control Systems |
|
INT
|
Add
|
| Medieval Adventures Company
|
| A profitable company that is running out of cash because of growing accounts receivable and inventories. Students need to prepare a set of financial statements including a statement of cash flows to diagnose the problem, and then recommend a solution. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| National Association of Accountants
|
| A case that involves some tricky accounting choices that even the Association’s members (a disguised organization of accountants) cannot agree on. |
| |
3
|
Yes
| | |
BEG
|
Add
|
|
| |
2
|
No
| |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Norman Corporation (A)
|
| An accountant is conducting an audit and faces some tricky accounting decisions. In the (A) case they include two pending lawsuits (being treated differently), a plant maintenance expenditure, a bond sold at a discount, operating versus non-operating expenses, and an automobile lease (capital or operating?). In the (B) case, they include advertising expenses, capitalization of development costs, deferred costs of a training program, allowance for doubtful accounts (with a large item due from a bankrupt customer), an insurance reserve, sale of treasury stock, and the treatment of dividends. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Norman Corporation (B)
|
| An accountant is conducting an audit and faces some tricky accounting decisions. In the (A) case they include two pending lawsuits (being treated differently), a plant maintenance expenditure, a bond sold at a discount, operating versus non-operating expenses, and an automobile lease (capital or operating?). In the (B) case, they include advertising expenses, capitalization of development costs, deferred costs of a training program, allowance for doubtful accounts (with a large item due from a bankrupt customer), an insurance reserve, sale of treasury stock, and the treatment of dividends. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Northridge
|
| A continuing care retirement community located in a small college town is attempting to determine whether it should earn a surplus on its operations and, if so, how much. A wide variety of matters that bear on the issue are presented in the case. |
| |
7
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
|
|
| Anthony, Robert N. |
| Young, David W. |
|
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Paul Murray
|
| A fairly simple exercise in computing future value, structured around a family that wants to provide a fund for college education of a newborn child. |
| |
1
|
Yes
| |
| Finance/Financial Management |
|
BEG
|
Add
|
| Stafford Press
|
| A series of short problems dealing with various aspects of fixed asset accounting. The problems illustrate issues of asset valuation, disposal gains and losses, and expense versus capitalization of certain items. Students must analyze the impact on the income statement and balance sheet, and prepare a revised balance sheet. |
| |
2
|
Yes
| | |
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
|
| Xytech, Inc.
|
| A relatively straightforward set of exercises in accounting for capital transactions, both debt and (primarily) owners’ equity transactions. The exercises are linked together by having them be successive transactions over a ten year period for a rapidly growing young company. |
| |
2
|
Yes
| | |
BEG
|
Add
|