A retail jeweler has relocated to a larger store and is experiencing losses for the first time. Sales and costs have increased along with the breakeven point. C...
Partners in a service firm are reviewing results for 2006, wondering whether large or small projects are more profitable. Present reports make small projects lo...
Loss of a major contract has reduced production volume below the level expected when budget and standard costs were determined. Apparently favorable results for...
A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures ...
A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow co...
A professional manager is hired by a small manufacturing company after the president discovers he made poor decisions. One product appears to be unprofitable, w...
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost beh...
An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a ski resort...
Introduces the accounting framework, basic financial statements, and eleven accounting concepts....
Explains the principal differences between traditional cost accounting systems and activity-based costing systems....
Provides an introduction to the diversity of generally accepted accounting principles. An example shows how financial reports in one firm could differ depending...
An introduction to accounting for current assets: receivables, inventories, and other current assets. Included are discussions of FIFO, LIFO, average cost, and ...
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic i...
Thoughts on choosing teaching methods and the advantages of the case method for achieving the objectives of a survey course in accounting. Criteria for selectin...
Kendall Square Research was a small competitor in the supercomputer industry. As sales grew rapidly in 1992 and early 1993, the company sold stock to the public...