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About this site

This site allows you to search for accounting cases. Currently, the site contains all cases published in Issues in Accounting Education, the IMA Educational Case Journal, the Journal of Accounting Education, and Accounting Perspectives. Teaching notes for these cases are available at the American Accounting Association (aaahq.org) and the IMA (www.imanet.org) websites, respectively. Membership in the AAA is required for access to the teaching notes for the Issues in Accounting Education cases. Membership in the IMA is necessary for access to both the case and teaching notes for the IMA Educational Case Journal.

This site was developed by and is maintained by Michael Meyer, Department of Accountancy, Mendoza College of Business and Teresa Meyer, Office of Information Technology of the University of Notre Dame.

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Case List
Accounting Topics

Cases for Not For Profit/Governmental Accounting

Filmore College: the 1990 Budget Crisis

Issues in Accounting Education, Issue: 7, 1992

Authors: Middaugh, Selling

Industry: Higher Education, Not-For-Profit

Undergraduate Courses
Capstone
Financial Statement Analysis
Not For Profit/Governmental Accounting
Accounting Topics
Budgeting

An Anticipatory Case For Managing Teams and Team Projects

Issues in Accounting Education, Issue: 14, 1999

Authors: Mcconnell, Sasse

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Advanced Financial Accounting
Auditing/Assurance
Cost/Managerial Accounting
Intermediate Accounting
International Accounting
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Not For Profit/Governmental Accounting
Tax Accounting
Accounting Topics
Team Building
Team Dynamics

The Methodist Hospital System: Tax Exemption and Charitable Responsibilities of Not For Profit Hospitals

Issues in Accounting Education, Issue: 16, 2001

Authors: Bain, Blankley, Forgione

Industry: Healthcare

Undergraduate Courses
Accounting Theory
Not For Profit/Governmental Accounting
Tax Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounting Choices
Ethics
Not For Profit Status
Tax Value

Developing an Operating Budget For Extended Family, Inc.: A Not For Profit Human Service Organization

Issues in Accounting Education, Issue: 23, 2008

Authors: Mammano, Tyson

Industry: Not-For-Profit

Undergraduate Courses
Not For Profit/Governmental Accounting
Accounting Topics
Budgeting
Cost Classification
Revenue Allocations

Sunshine Center: an Instructional Case Evaluating Internal Controls in a Small Organization

Issues in Accounting Education, Issue: 25, 2010

Authors: Fleak, Harrison, Turner

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA AIS
Accounting Topics
COSO
Fraud
Internal Controls

Avondale Estates: A Case Study in Governmental Accounting and Auditing-A Historical Approach

Issues in Accounting Education, Issue: 27, 2012

Authors: Ariail, Durden, Leathart, Chapman-Vasill

Industry: Municipal Government

Undergraduate Courses
Not For Profit/Governmental Accounting
Accounting Topics
CAFR
Ethics
Gasb

The Accounting Entity, Relevance, and Faithful Representation: Linking Financial Statement Notes To the FASB and IASB Conceptual Frameworks

Issues in Accounting Education, Issue: 28, 2013

Authors: Smith, Ruhl

Industry: Not-For-Profit

Undergraduate Courses
Accounting Theory
Cost/Managerial Accounting
Intermediate Accounting
Intro/Principles - Financial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
MBA Managerial Accounting
Accounting Topics
Footnotes
GAAP IFRS Differences
Relevance
Representational Faithfulness

Jane Ashby Sinclair Art Museum

IMA Educational Case Journal, Issue: 4.2, 2011

Authors: H. Rockness, J. Rockness, Earney, Ankrum

Industry: Not-For-Profit, Museum

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Corporate Governance
Control System Design
Financial Management
Fund Accounting

Sometimes Accountants Fail To Budget

IMA Educational Case Journal, Issue: 4.3, 2011

Authors: Saly, King

Industry: Not-For-Profit

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Corporate Governance
Budgeting
Variance Analysis

Budgeting For an Academic Department At a State University: Can You Believe the Numbers?

IMA Educational Case Journal, Issue: 5.1, 2012

Authors: Vollmers, Coons

Industry: Higher Education

Undergraduate Courses
Capstone
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Budgeting
Cost Center
Joint Costs
Relevant Costs

Accounting For the "invisible" Nonprofit Sector: Five Mini-Cases

Journal of Accounting Education, Issue: 13.3, 1995

Authors: Young, Kattelus

Industry: Not-For-Profit

Undergraduate Courses
Not For Profit/Governmental Accounting
Accounting Topics
CAFR
Service Efforts and Accomplishments
TQM
Tax Exempt
Unrelated Business Income

Accountants’ Relief Foundation (arf): A Not-For-Profit Case Examining Contribution Receipts and Distributions

Journal of Accounting Education, Issue: 29.1, 2011

Authors: Churyk, Yu, Blumstein, Larkin

Industry: Not-For-Profit

Undergraduate Courses
Not For Profit/Governmental Accounting
Accounting Topics
Performance Evaluation
Fund Accounting

Hull House: an Autopsy of Not-For-Profit Financial Accountability

Journal of Accounting Education, Issue: 31.3, 2013

Authors: Clemenson, Sellers

Industry: Not-For-Profit

Undergraduate Courses
Financial Statement Analysis
Not For Profit/Governmental Accounting
Accounting Topics
Financial Statement Analysis
Ratio Analysis
Bankruptcy

The Whip Cancer Walk: A Case of Real Earnings Management in the Nonprofit Sector

Journal of Accounting Education, Issue: 13.3, 2013

Authors: Tinkelman, Neely

Industry: Not-For-Profit

Undergraduate Courses
Not For Profit/Governmental Accounting
Professional Accounting Research
Accounting Topics
Earnings Management
Cost Allocation
Joint Costs
Fund Accounting

The City of Providence, Ri: A Case Examining the Financial Condition of a U.s. Municipality

Issues in Accounting Education, Issue: 30.2, 2015

Authors: Kelly, Earley, Feng

Industry: Municipal Government

Undergraduate Courses
Capstone
Financial Statement Analysis
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Financial Statement Analysis
Gasb
Pension Accounting

Governmental Purchase Card Programs: A Case On the Stewardship of Public Resources/PROGRAMMES GOUVERNEMENTAUX DE CARTE D'achat: UN CAS DE GÉrance DES RESSOURCES PUBLIQUES

Accounting Perspectives, Issue: 7.1, 2008

Authors: Mills, Palmer, Normand

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Fraud
Fraud Detection
Procurement
Stewardship

Holliston Helping Hands

Accounting Perspectives, Issue: 14.1, 2015

Authors: Kalesnikoff, Kalagnanam, Bruni-Bossio

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Risk
Control Weaknesses
Corporate Governance
Fraud
Fraud Examination
Internal Controls
Red Flag