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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 Intermediate Accounting

Cannon Group, Inc

Issues in Accounting Education, Issue: 4, 1989

Authors: Ferris

Industry: Film Production

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Cost Amortization
Revenue Estimation
Revenue Recognition

Bedlington Federal Savings

Issues in Accounting Education, Issue: 4, 1989

Authors: Merchant

Industry: Banking

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Ethics
Internal Controls
Stakeholders
Earnings Pressure

The Qualitative Characteristics of Accounting Information and Sfas No. 96

Issues in Accounting Education, Issue: 4, 1989

Authors: Fuglister, Meeting, Rozen

Industry: None

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting For Income Taxes
Qualitative Characteristics
SFAS 96

Bethlehem Steel's Pension Fund Disclosures

Issues in Accounting Education, Issue: 5, 1990

Authors: Ferris, Stone

Industry: Manufacturing, Bethlehem Steel

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Accounting Topics
Pension Accounting
Pension Disclosure
Unfunded Pension Obligation

Traditional Industries

Issues in Accounting Education, Issue: 8, 1993

Authors: Fisher

Industry: Traditional Industries, Photo Services

Undergraduate Courses
Capstone
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bad Debt Expense
Cash Flows
Ethics
Financial Statement Analysis
Revenue Recognition

The Yeager Tool Company

Issues in Accounting Education, Issue: 8, 1993

Authors: Libby, Bernard

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Altman Z-score
Decision Aids
Ratio Analysis

Tully Pty Ltd

Issues in Accounting Education, Issue: 9, 1994

Authors: Whittred

Industry: Manufacturing, Food

Undergraduate Courses
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capital Leases
Debt Covenants
Earnings Management
Technical Default

Lynngold Resources, Inc.

Issues in Accounting Education, Issue: 9, 1994

Authors: Lanfanconi, Robertson

Industry: Mining

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Accounting Topics
Gold Loans
Hedge
Liabilities

Ryder System, Inc.: Reporting the Results of Operations

Issues in Accounting Education, Issue: 10, 1995

Authors: Brackney, Collins

Industry: Ryder Systems, Inc.

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Discontinued Operations
Extraordinary Items
Operating Income

Cray Research, Inc.

Issues in Accounting Education, Issue: 10, 1995

Authors: Smith

Industry: Cray Research

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Development Stage Enterprise
Spin-off

Accouting Method Choice in the Ipo Process

Issues in Accounting Education, Issue: 11, 1996

Authors: Whittred

Industry: Real Estate

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Changes in Accounting Method
Completed Contract
Percentage of Completion
Revenue Recognition

Ethical Dilemmas in Reporting Environmental Liabilities

Issues in Accounting Education, Issue: 11, 1996

Authors: Eynon, Stevens

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Contingent Liabilities
Environmental Liabilities
Ethics

The British Petroleum Company

Issues in Accounting Education, Issue: 11, 1996

Authors: Pincus

Industry: Bp, Oil & Gas

Undergraduate Courses
Intermediate Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
LIFO Vs. FIFO
Replacement Cost

Instructional Case Using the Naars Database: Resolving Revenue Recognition Issues At Carefree Environments

Issues in Accounting Education, Issue: 12, 1997

Authors: Arnold, Sutton, Lampe

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition

Babyboomers, Inc.

Issues in Accounting Education, Issue: 12, 1997

Authors: Cohen, Trompeter

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Auditor Disagreements
Client Acceptance
Inventory Valuation

Microclone Inc.

Issues in Accounting Education, Issue: 12, 1997

Authors: Kistler, Strickland

Industry: Manufacturing, Computers

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Accounting Topics
Ethics
Professional Responsibility
Accounting Estimates
Inventory Valuation

Chrysler's Historical Compensation and Governance Arrangements

Issues in Accounting Education, Issue: 12, 1997

Authors: Smith, Wallace

Industry: Chrysler Corporation

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Accounting Topics
Black-Scholes Model
Compensation Plans
Stock Options

Wpp Group Plc: Analyzing the Impact of Purchase Accounting On Reported Results in an International Setting

Issues in Accounting Education, Issue: 12, 1997

Authors: Tinkelman

Industry: Marketing Services

Undergraduate Courses
Advanced Financial Accounting
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Foreign Currency
Goodwill
International Differences

Blockbuster Video

Issues in Accounting Education, Issue: 12, 1997

Authors: Vruwink, Knoeber

Industry: Blockbuster Video

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Accounting Topics
Extraordinary Items
Goodwill
Matching
Operating Income

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

Accounting For Divestures of Sell Offs, Spin Offs, Split Offs, and Split Ups

Issues in Accounting Education, Issue: 14, 1999

Authors: Cumming, Mallie

Industry: Multiple

Undergraduate Courses
Advanced Financial Accounting
Capstone
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Divestitures
Spin-off
Split-off
Split-up

Detecting Earnings Manipulation

Issues in Accounting Education, Issue: 14, 1999

Authors: Wiedman

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Financial Statement Analysis
Intermediate Accounting
Accounting Topics
Fraud Detection
Earnings Management
Financial Statement Analysis
Ratio Analysis
Benesh Probit Model

Worldwide Shipping Corporation Ltd: Early Or Late Adoption of a New International Accounting Standard?

Issues in Accounting Education, Issue: 14, 1999

Authors: Lee, Tan

Industry: Shipping Company

Undergraduate Courses
Intermediate Accounting
International Accounting
Accounting Topics
Changes in Accounting Method
Early Adoption
Lease Accounting
Off-balance Sheet
Ratio Analysis

Multiple Motivations and Effects: the Case of Trust Preferred Stock

Issues in Accounting Education, Issue: 14, 1999

Authors: Frischmann, Warfield

Industry: Banking

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Taxation
MBA Financial Accounting
Accounting Topics
Trusted Preferred Stock

General Host: Accounting For a Bond Refunding

Issues in Accounting Education, Issue: 14, 1999

Authors: Mohrman

Industry: General Host

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Bond Accounting
Bond Refunding
Earnings Management

Earnings Management and Ethical Decision Making: Choices in Accounting For Security Investments

Issues in Accounting Education, Issue: 14, 1999

Authors: Depree, Grant

Industry: Banking

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Earnings Management
Ethics
Marketable Securities
Conflict of Interest

Developing Students' Technical Knowledge and Professional Skills: a Sequence of Short Cases in Intermediate Financial Accounting

Issues in Accounting Education, Issue: 15, 2000

Authors: Ashbaugh, Johnstone

Industry: Multiple

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Accounting Topics
Allowance For Doubtful Acct
Environmental Liabilities
Research & Development

Espresso, Inc.: Analyzing the Impact of Employee Stock Options

Issues in Accounting Education, Issue: 15, 2000

Authors: Moyer, Weihrich

Industry: Retail, Coffee Shop

Undergraduate Courses
Accounting Information Systems (AIS)
Capstone
Cost/Managerial Accounting
Intermediate Accounting
Tax Accounting
Accounting Topics
Stock Options
Performance Evaluation
Tax Impact

Baywatch International: a Case Linking Financial Reporting, Business, and User Decisions

Issues in Accounting Education, Issue: 15, 2000

Authors: Phillips, Morris, Zvinakis

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Contingent Liabilities
Depreciation
Inventory Valuation

Cendant Corp.: a Case Study Examining the Compensation and Accounting Issues Involved in a Stock Option Repricing Program

Issues in Accounting Education, Issue: 16, 2001

Authors: Vogel

Industry: Cendant Corporation

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Executive Compensation
Stock Options

Big Customers and Their Suppliers: a Case Examining Changes in Business Relationships and Their Financial Effects

Issues in Accounting Education, Issue: 17, 2002

Authors: Gosman, Kelly

Industry: Retail

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Credit Practices
Ratio Analysis
Large Retailer Influence

Quality Earnings and Accounting Estimates: a Case of Decisions

Issues in Accounting Education, Issue: 17, 2002

Authors: Duncan

Industry: None

Undergraduate Courses
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Estimates
Allowance For Doubtful Acct
Contingent Liabilities
Earnings Management
Earnings Quality
Inventory Valuation

Zar, Inc.: a Case in Earnings Quality

Issues in Accounting Education, Issue: 17, 2002

Authors: Martin

Industry: Software/Hardware

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Allowance For Doubtful Acct
Earnings Management
Earnings Quality
Goodwill
Software Development Costs

Grey Paints: Using Earnings Quality Concepts To Clarify the Earnings Measurement Process

Issues in Accounting Education, Issue: 17, 2002

Authors: Ruhl, Kreuze

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bad Debt Expense
Depreciation
Earnings Management
Earnings Quality
Goods In-transit

Relevance, Reliability, and the Earnings Quality Debate

Issues in Accounting Education, Issue: 18, 2003

Authors: Phillips, Entwistle

Industry: None

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Earnings Quality
Relevance
Reliability

Etoys Inc.: a Case Examining Pro Form Financial Reports, Analysts' Forecasts, and Going Concern Disclosures

Issues in Accounting Education, Issue: 18, 2003

Authors: Stuart, Karan

Industry: E-Commerce, Etoys, Inc

Undergraduate Courses
Auditing/Assurance
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Going Concern
Financial Statement Analysis
Financial Statement Disclosure
Ratio Analysis
Analysts Forecasts

Sun Airlines, Inc.: Financial Reporting of Point and Loyalty Programs

Issues in Accounting Education, Issue: 18, 2003

Authors: Gujarathi, Mcquade

Industry: Airlines

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Professional Accounting Research
Accounting Topics
Contingent Liabilities
Revenue Recognition

Behind Closed Doors At Worldcom: 2001

Issues in Accounting Education, Issue: 19, 2004

Authors: Zekany, Braun, Warder

Industry: Worldcom

Undergraduate Courses
Intermediate Accounting
Internal Audit
Graduate Courses
MBA Financial Accounting
Accounting Topics
Fraud
Fraudulent Financial Reporting
Internal Controls

The Effect of Pension Income On the Quality of Coporate Earnings: Ibm, A Case Study

Issues in Accounting Education, Issue: 20, 2005

Authors: Williams

Industry: IBM

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Quality
Pension Accounting

Lucent Loses Its Luster: Accounting For Investments Turned Bad

Issues in Accounting Education, Issue: 20, 2005

Authors: Gordon, Niles

Industry: High-Tech

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Comprehensive Income
Fair Value
Investments

Reporting Earnings At Summer Technology--A Captsone Case Involving Intermediate Accounting Topics

Issues in Accounting Education, Issue: 20, 2005

Authors: Kohlbeck

Industry: High-Tech

Undergraduate Courses
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Choices
Earnings Management
Ethics
Financial Statement Analysis

Inconsistencies in U.s. Gaap: Accounting For Executory Contracts

Issues in Accounting Education, Issue: 21, 2006

Authors: Forsyth, Dugan

Industry: Multiple

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Executory Contracts
Rules Based Vs. Principles Based

The Hole in the Doughnut: Accounting For Acquired Intangibles At Krispy Kreme

Issues in Accounting Education, Issue: 21, 2006

Authors: Kohlbeck, Holder-Webb

Industry: Food, Krispy Kreme Doughnuts, Inc.

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Executive Compensation
Franchise Rights
Impairment
Intangible Assets

Using Case Materials To Research Professional Standards On Revenue Reconition Issues

Issues in Accounting Education, Issue: 22, 2007

Authors: Krishnan, Mintz

Industry: Software/Hardware

Undergraduate Courses
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
SEC Enforecment Action
Earnings Management
Revenue Recognition

Reliance Corporation: Inventory Write Downs and Reversals

Issues in Accounting Education, Issue: 22, 2007

Authors: Gujarathi, Kohlbeck

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Earnings Management
Ethics
Inventory Valuation

International Financial Reporting--Inventory Costing At Exxon and BP

Issues in Accounting Education, Issue: 22, 2007

Authors: Moreland

Industry: Oil & Gas

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Financial Statement Disclosure
Footnotes
IFRS
Inventory Valuation
LIFO Vs. FIFO

Besser Pharma: International Accounting For Pensions

Issues in Accounting Education, Issue: 22, 2007

Authors: Geary, Street

Industry: Pharmaceutical

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
Pension Accounting

Europe's Enron: Royal Ahold, N.v.

Issues in Accounting Education, Issue: 22, 2007

Authors: M. Knapp, C. Knapp

Industry: Retail

Undergraduate Courses
Advanced Financial Accounting
Auditing/Assurance
Capstone
Intermediate Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraudulent Financial Reporting
Internal Controls
Ethics
IFRS
Joint Venture Accounting

Beijing Biotechnology Company: Financial Reporting Issues of Expansion To the West

Issues in Accounting Education, Issue: 22, 2007

Authors: Mcconomy, Xu

Industry: Biotech

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
IFRS
IPO
Regulated Industry

Weak Signal: Evidence of IFRS and U.s. GAAP Convergence From Nokia's 20 F Reconcilliations

Issues in Accounting Education, Issue: 22, 2007

Authors: Henry, Yang, Lin

Industry: Nokia

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Development Costs
Goodwill
IFRS
Intangible Assets
20-F Reconciliation

Making the Right Comparisons: Novartis AG

Issues in Accounting Education, Issue: 22, 2007

Authors: Henry, Yang

Industry: Novartis, AG

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Financial Statement Analysis
IFRS
Ratio Analysis
20-F Reconciliation

Sachiko Corporation: A Case in International Financial Statemnet Analysis

Issues in Accounting Education, Issue: 23, 2008

Authors: Gujarathi

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
International Accounting
Accounting Topics
Financial Statement Analysis
Ratio Analysis
International

Accounting For Derivatives and Hedging Activities: Comparison of Cash Flow Versus Fair Value Hedge Accounting

Issues in Accounting Education, Issue: 23, 2008

Authors: Smith, Kohlbeck

Industry: None

Undergraduate Courses
Advanced Financial Accounting
Capstone
Intermediate Accounting
Accounting Topics
Hedge
Cash Flow Hedge
Fair Value Hedge

Amazing Deals Auto Mart: Financial Reporting and Analysis of Receivables and Securitization

Issues in Accounting Education, Issue: 24, 2009

Authors: Gujarathi, Mcquade

Industry: Retail

Undergraduate Courses
Accounting Theory
Capstone
Financial Statement Analysis
Intermediate Accounting
Accounting Topics
Accounts Receivable Valuation
Earnings Management
Financial Statement Analysis
Ratio Analysis
Securitization

Depreciation of Airplanes and Garbage Trucks: Information Value and Fraud Prevention in Financial Reporting

Issues in Accounting Education, Issue: 24, 2009

Authors: Mohrman

Industry: Airlines, Waste Management

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Depreciation
Earnings Management

Snoy Ridge Ski Resorts Fair Value and the Impairment of Long Term-Assets

Issues in Accounting Education, Issue: 25, 2010

Authors: Gore, Herz

Industry: Ski Resort

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Fair Value
Goodwill
Impairment

Interactive Financial Reporting: an Introduction To Extensible Business Reporting Language (xbrl)

Issues in Accounting Education, Issue: 25, 2010

Authors: Taylor, Dzuranin

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Intermediate Accounting
Accounting Topics
U.s. GAAP Taxonomy
XBRL

Adios! Airways: an Assignment On Mapping Financial Statements To the U.s. GAAP XBRL Taxonomy

Issues in Accounting Education, Issue: 25, 2010

Authors: Debreceny, Farewell

Industry: Airlines

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Mapping Checklist
U.s. GAAP Taxonomy
XBRL

Bioscience Company: Accounting For Idle Plant Assets

Issues in Accounting Education, Issue: 26, 2011

Authors: Warfield, Kimmel, Dickinson

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Depreciation
IFRS
Impairment
Long-Lived Assets

Ruckman, Inc.: Converting From U.s. GAAP To IFRS

Issues in Accounting Education, Issue: 26, 2011

Authors: Fay, Brozovsky, Lobingier

Industry: Cpa Firm

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Accounting Topics
GAAP IFRS Differences
IFRS

Fire the Big Box!?

Issues in Accounting Education, Issue: 26, 2011

Authors: Zeller, Palzer, Tressler

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Activity Based Costing (abc)
Cost Allocation
Customer Profitability Analysis

Wiki Art Gallery, Inc.: A Case For Critical Thinking

Issues in Accounting Education, Issue: 26, 2011

Authors: Phillips, Mackintosh

Industry: Art Gallery

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Intro/Principles - Financial Accounting
Accounting Topics
Skepticism
Bad Debt Expense
Depreciation
Intangible Assets
Inventory Valuation
Revenue Recognition

A Series of Revenue Recognition Research Cases Using the Codification

Issues in Accounting Education, Issue: 26, 2011

Authors: Stevens, Alford, Dimattia, Hill

Industry: Multiple

Undergraduate Courses
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition
FASB Codification

Home Heaters: A Holistic View of the Financial Statements

Issues in Accounting Education, Issue: 26, 2011

Authors: Wilcox, Claiborne

Industry: Retail

Undergraduate Courses
Intermediate Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Accounting Choices
Accounting Estimates
Financial Statement Analysis
Ratio Analysis

Lehman On the Brink of Bankruptcy: A Case About Aggressive Application of Accounting Standards

Issues in Accounting Education, Issue: 27, 2012

Authors: Caplan, Dutta, Marcinko

Industry: Finance, Lehman Brothers

Undergraduate Courses
Auditing/Assurance
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Financial Leverage
SFAS 140
Bankruptcy

Super Electronics, Inc.: Financial Reporting of Sales Incentives and Vendor Allowances Using FASB Codification

Issues in Accounting Education, Issue: 27, 2012

Authors: Gujarathi

Industry: Retail

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
FASB Codification
Membership Fees

How Adjusting Entries Affect the Quality of Financial Reporting: the Case of Frosty Co.

Issues in Accounting Education, Issue: 27, 2012

Authors: Porter

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Accounting Topics
Adjusting Entries
Ethics
IFRS
Ratio Analysis

Max-Value Stores, Inc.: Financial Reporting of Gift Cards

Issues in Accounting Education, Issue: 27, 2012

Authors: Gujarathi

Industry: Retail

Undergraduate Courses
Accounting Theory
Capstone
Financial Statement Analysis
Intermediate Accounting
Professional Accounting Research
Accounting Topics
Earnings Management
Revenue Recognition
FASB Codification
Gift Cards

Insurance Fraud: Losses, Liabilities, and September 11

Issues in Accounting Education, Issue: 27, 2012

Authors: Jones, Anderson, Reed

Industry: Insurance

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
AICPA Professional Standards
Fraud
IASB
Reinsurance
Tax Haven

Going Concern Designations and GAAP Versus Non-GAAP Earnings Metrics

Issues in Accounting Education, Issue: 28, 2013

Authors: Bierstaker, Monahan, Peters

Industry: Technology

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Accounting Topics
Going Concern
Cash Flows
Gaap
Non-GAAP Financial Measures

The PCCW Going Private Saga: What is a Fair Deal?

Issues in Accounting Education, Issue: 28, 2013

Authors: Cheng

Industry: Pacific Century Cyberworks

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Ethics
Fair Value
Firm Value
Buyout
Going Private

Good Intentions At Good Grains, Inc.

Issues in Accounting Education, Issue: 28, 2013

Authors: Hughes, Beaudoin, Boedeker

Industry: Manufacturing, Food

Undergraduate Courses
Cost/Managerial Accounting
Intermediate Accounting
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
MBA Financial Accounting
MBA Managerial Accounting
Accounting Topics
Earnings Management
Ethics
IFRS
Research & Development

Arborista, Inc.: an Instructional Resource Case

Issues in Accounting Education, Issue: 28, 2013

Authors: Smith, Picconi, Woods

Industry: Tree Planting

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Cash Flows
Direct Method

Accounting For the Public Interest: A Revenue Recognition Dilemma

Issues in Accounting Education, Issue: 28, 2013

Authors: Davage, Cerf, Barra

Industry: Pharmaceutical

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bill & Hold Sales
Cash Vs. Accrual
IFRS
Revenue Recognition

Livestock Valuation in a Dairy Business

Issues in Accounting Education, Issue: 28, 2013

Authors: Ashraf, Ahmad, Chaudhry

Industry: Farming

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Livestock Valuation
Agricultural Accounting
IAS 41

Second Round Electronics: A Case For Critical Thinking

Issues in Accounting Education, Issue: 28, 2013

Authors: Phillips, Johnstone, Mackintosh

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Intro/Principles - Financial Accounting
Accounting Topics
Debt Covenants
Inventory Valuation
Ratio Analysis

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

A Practice-Based Statement of Cash Flows Learning Experience: an Initial Public Offering For Contempri Homes

Issues in Accounting Education, Issue: 29, 2014

Authors: Canace, Wilkerson

Industry: Housing

Undergraduate Courses
Intermediate Accounting
Accounting Topics
Cash Flows
IPO

Growing Pains At Groupon

Issues in Accounting Education, Issue: 29, 2014

Authors: Caplan, Dutta, Marcinko

Industry: E-Commerce

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Allowance For Sales Returns
Non-GAAP Financial Measures
Revenue Recognition

Spectacular Airlines, Inc: Implications of the Transition To IFRS in the Context of Cross Border Acquisitions

Issues in Accounting Education, Issue: 29, 2014

Authors: Gujarathi, Yezegel

Industry: Airlines

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
IFRS
Revenue Recognition
FASB Codification

Koss Corporation - Corporate Governance, Internal Controls, and Ethics: What Went Wrong?

IMA Educational Case Journal, Issue: 6.1, 2013

Authors: Anderson

Industry: Koss Corporation

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
Ethics
Fraud
Internal Controls
Sarbanes Oxley Act

Blurred Vision, Perilous Future: Management Fraud At Olympus

Issues in Accounting Education, Issue: 29, 2014

Authors: Caplan, Dutta, Marcinko

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Auditing/Assurance
Fraud Examination
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
Forensic Accounting
Fraudulent Financial Reporting
Fair Value
Goodwill

A Simple Case To Illustrate Residual Ownership, Capital Maintenance, Audience Selection and the Importance of Information Processing Characteristics

Journal of Accounting Education, Issue: 7.1, 1989

Authors: Anderson

Industry: Transportation, Taxi Service

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Capital Maintenance
Depreciation

Silicon Valley Institute of Biomedical Technology

Journal of Accounting Education, Issue: 7.2, 1989

Authors: Black

Industry: Biotech

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Lease Accounting
Leasehold Improvements
Substance Over Form

A Multifaceted Case For Varied Levels of Financial Accounting

Journal of Accounting Education, Issue: 7.2, 1989

Authors: Anderson

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
Accounting Topics
Bond Accounting

SLO Town Savings and Loan

Journal of Accounting Education, Issue: 9.2, 1991

Authors: Miller

Industry: Banking

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bond Accounting
Loan Amortization
Loan Origination Fees

The Stockholders' Equity Section of a Japanese Company: the Minolta Camera Company Case

Journal of Accounting Education, Issue: 11.2, 1993

Authors: Bergevin

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bond Accounting
Convertible Bonds
Japanese Accounting
Stockholders' Equity
Treasury Stock

New Year's Eve Party?

Journal of Accounting Education, Issue: 14.3, 1996

Authors: Crockett

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Fraudulent Financial Reporting
Material Misstatement
Revenue Recognition

Distinguishing Between Loans and Equity Investments: Substance Over Form

Journal of Accounting Education, Issue: 14.4, 1996

Authors: Miller

Industry: Banking, Construction

Undergraduate Courses
Advanced Financial Accounting
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capitalized Interest
Equity Method
Impairment

Alaska Dividend Airline Coupon Program

Journal of Accounting Education, Issue: 15.1, 1997

Authors: Harter, Sparks

Industry: Airlines

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Gift Cards/Coupons
Revenue Recognition

Postretirement Benefits: the Implementation of SFAS No. 106 "versus' Accrual Accounting in the Mining Industry

Journal of Accounting Education, Issue: 15.2, 1997

Authors: Reed, Ortegren

Industry: Mining

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Pension Accounting
Post-Retirement Benefits

Choices and Dilemmas in Accounting For Stock-Based Compensation

Journal of Accounting Education, Issue: 15.3, 1997

Authors: Stevens, Hill

Industry: Retail

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Black-Scholes Model
Compensation Plans
Stock Options

Accounting For Lifetime Memberships: the Case of Travel Time Partners, Inc.

Journal of Accounting Education, Issue: 15.4, 1997

Authors: Dillon, Nathan

Industry: Travel Agency

Undergraduate Courses
Accounting Theory
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Debt Covenants
Ethics
Liability Measurement
Revenue Recognition

Interest Rate Swaps

Journal of Accounting Education, Issue: 15.4, 1997

Authors: Grove, Bazley

Industry: None

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Derivitives
Hedge
Interest Rate Swap

Analogical Reasoning and the Case of Accounting For Cashback Programs in the Casino Industry

Journal of Accounting Education, Issue: 16.2, 1998

Authors: Frucot, Defeo, Lasalle

Industry: Casino

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting For Promotions
Gift Cards/Coupons

Accounting For Other Postretirement Benefits and Pension Costs At Ohio Edison

Journal of Accounting Education, Issue: 17.1, 1999

Authors: Bloom, Cenker

Industry: Utility

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Pension Accounting
Post-Retirement Benefits

Trident Utility: Accounting For Nuclear Decommissioning Costs

Journal of Accounting Education, Issue: 18.2, 2000

Authors: D'souza, Jacob, Soderstrom

Industry: Utility

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Intermediate Accounting
Professional Accounting Research
Accounting Topics
Asset Retirement
Long-Lived Assets

Revenue and Expense Recognition Cases Developed From the Accounting and Auditing Enforcement Releases

Journal of Accounting Education, Issue: 18.3, 2000

Authors: Reed, Lovata, Costigan

Industry: Multiple, High-Tech

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Accounting Topics
Expense Recognition
Research & Development
Revenue Recognition
Software Development Costs

Capitalize Customer Acquisition Costs and Earnings Quality

Journal of Accounting Education, Issue: 23.2, 2005

Authors: Weihrich, Hyatt

Industry: Service

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Choices
Earnings Management
Earnings Quality
Financial Statement Analysis

Valuing Employee Stock Options Under SFAS 123r Using the Black-Scholes-Merton and Lattice Model Approaches

Journal of Accounting Education, Issue: 25.1/2, 2007

Authors: Baril, Betancourt, Briggs

Industry: None

Undergraduate Courses
Accounting Theory
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Black-Scholes Model
Lattice Method
Stock Options

IFRS Framework-Based Case Study: Daimlerchrysler – Adopting IFRS Accounting Policies

Journal of Accounting Education, Issue: 32.3, 2014

Authors: Reinstein, Churyk, Jermakowicz

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Financial Statement Analysis
GAAP IFRS Differences
IFRS
Ratio Analysis

Creating an Executive Compensation Plan: A Corporate Tax Planning Case

Issues in Accounting Education, Issue: 29.4, 2014

Authors: J. Huston, Blazovich, R. Huston

Industry: Healthcare, High-Tech

Undergraduate Courses
Intermediate Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
MBA Financial Accounting
Accounting Topics
Compensation Plans
Earnings Management
Tax Planning

Wamu's Option-ARM Strategy

Issues in Accounting Education, Issue: 29.4, 2014

Authors: Bowen, Jollineau, Lougee

Industry: Banking

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Impairment
Loan Loss Reserves
Provision For Loan Losses
Non-Performing Assets

Arachnophobia: A Case On Impairment and Accounting Ethics

Issues in Accounting Education, Issue: 29.4, 2014

Authors: Persellin, Shaub, Wilkins

Industry: Real Estate

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fair Value
IFRS
Impairment
Long-Lived Assets

Evaluating Financial Results At Graphic Apparel Corporation (gac): the Impact of Accounting Policies

Issues in Accounting Education, Issue: 30.1, 2015

Authors: Phillips

Industry: Apparel

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Intro/Principles - Financial Accounting
Accounting Topics
Asset Valuation
Debt Covenants
Financial Statement Analysis
Inventory Valuation
Revenue Recognition

Using the Codification To Research a Complex Accounting Issue: the Case of Goodwill Impairment At Jackson Enterprises

Issues in Accounting Education, Issue: 30.1, 2015

Authors: Premuroso, Mcnellis, Houmes

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Intermediate Accounting
Accounting Topics
FASB Codification
Goodwill
Impairment

Lakeview Hotel Investment Corp.

Issues in Accounting Education, Issue: 30.2, 2015

Authors: Pries, Scott

Industry: Hotel

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Intermediate Accounting
Accounting Topics
IFRS
Related Party Transactions

Bleak Weather For Sun-Shine Ag: A Case Study of Impairment of Assets

Issues in Accounting Education, Issue: 30.2, 2015

Authors: Zulch, Detzen, Wersborg

Industry: None

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Professional Judgment
GAAP IFRS Differences
IFRS
Impairment

Cisco Systems, Inc.: Minding the Gaap?

Issues in Accounting Education, Issue: 30.4, 2015

Authors: Jeffery, Perkins

Industry: Manufacturing, High-Tech

Undergraduate Courses
Accounting Theory
Capstone
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Management
Earnings Quality
Impairment
Inventory Valuation

JM Custom Wheels, Inc.: Ethics in Loan Collateral Reporting/JM CUSTOM Wheels, Inc.: Éthique ET INFORMATION RELATIVE AUX GARANTIES D'emprunt

Accounting Perspectives, Issue: 7.1, 2008

Authors: Donelan, Kaplan, Weathers

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Ethics
Professional Code of Conduct
Professional Responsibility
International

Canada Generators Limited

Accounting Perspectives, Issue: 9.4, 2010

Authors: Wright, Jones, Irvine

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Asset Valuation
GAAP IFRS Differences
IFRS

Virtually Perfect Corporation

Accounting Perspectives, Issue: 10..2, 2011

Authors: Mcconomy, Stonehouse

Industry: High-Tech

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Audit Risk
Cash Flows
Error Correction
Impairment
Lease Accounting
Pension Accounting
Revenue Recognition

Evaluating Constructive Lease Capitalization and Off-Balance-Sheet Financing: an Instructional Case With Fedex and UPS

Accounting Perspectives, Issue: 11.1, 2012

Authors: Duke, Franz, Hsieh

Industry: Shipping Company

Undergraduate Courses
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capital Leases
Financial Statement Analysis
GAAP IFRS Differences
IFRS
Lease Accounting
Off-balance Sheet
Ratio Analysis

Floriculture Du Suroît Inc.

Accounting Perspectives, Issue: 11.3, 2012

Authors: Paul, Martel

Industry: Farming

Undergraduate Courses
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Canadian Accounting Standards For Private Enterprises
GAAP IFRS Differences
IFRS
International Differences
Long-Lived Assets

Depreciation in the Canadian Airline Industry

Accounting Perspectives, Issue: 13.3, 2014

Authors: Bujaki, Durocher

Industry: Airlines

Undergraduate Courses
Capstone
Intermediate Accounting
International Accounting
Professional Accounting Research
Graduate Courses
EMBA Financial Accounting
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Depreciation
Earnings Management
Strategy

IFRS Conversion: the Case of a Marine Defence Company

Accounting Perspectives, Issue: 14.2, 2015

Authors: Rixon, Stapleton, Sceles

Industry: Defense Contractor

Undergraduate Courses
Capstone
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Canadian Accounting Standards For Private Enterprises
GAAP IFRS Differences
IFRS