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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 Accounting Theory

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

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

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

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

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

Startup, Inc.: Linking Financial Accounting, Managerial Accounting and Strategic Management

Issues in Accounting Education, Issue: 12, 1997

Authors: Ruhl, Kreuze

Industry: Cpa Firm

Undergraduate Courses
Accounting Theory
Capstone
Accounting Topics
Start-up Costs
Competitive Advantage
Strategic Management

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

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

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

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

Earnings Quality Assessment By a Sell Side Financial Analyst

Issues in Accounting Education, Issue: 17, 2002

Authors: Kamp

Industry: Publishing, Cch

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Capstone
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Quality
Goodwill
Restructuring Costs

Interstate Transport, Inc.: a Case Study in Earnings Management

Issues in Accounting Education, Issue: 17, 2002

Authors: Sack

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounting Estimates
Earnings Management
Earnings Quality
Ratio Analysis

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

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

Pets.com, Inc.: Assessing Financial Performance and Risks in the E Commerce Industry

Issues in Accounting Education, Issue: 19, 2004

Authors: Vogel, Coulter

Industry: E-Commerce, Pets.com

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Financial Statement Analysis
Graduate Courses
MBA Financial Accounting
Accounting Topics
Corporate Governance
Going Concern
Financial Statement Analysis
Bankruptcy Prediction

Dynamic Data: Corporate Governance and Auditors' Evaluations of Accounting Estimates

Issues in Accounting Education, Issue: 20, 2005

Authors: Cohen, Krishnamoorthy, Wright

Industry: High-Tech

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Corporate Governance
Sarbanes Oxley Act
Inventory Valuation

Restricted Stock Versus Stock Options: the Case of Jones Apparel Group, Inc.

Issues in Accounting Education, Issue: 21, 2006

Authors: Vogel, Carlson

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Capstone
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Corporate Governance
Employee Compensation
Executive Compensation
Stock Options

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

Shreffler Stores Accounting Issues Related To Consumer Receivables, Asset Impairment, and Discontinued Operations: A Problem-Based Learning Unfolding Problem

Issues in Accounting Education, Issue: 25, 2010

Authors: Cottell

Industry: Retail

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounts Receivable Valuation
Discontinued Operations
Fair Value
Impairment

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

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

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

A Perfect Storm: A Case in Nonprofit Financial Reporting

Issues in Accounting Education, Issue: 27, 2012

Authors: Smith, Ruhl

Industry: Not-For-Profit

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Church Accounting
Compilation
Review

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

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

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

Applying Accounting Principles To a Partnership Dissolution

Journal of Accounting Education, Issue: 22.3, 2004

Authors: Reinstein, Johnson

Industry: Partnership

Undergraduate Courses
Accounting Theory
Advanced Financial Accounting
Accounting Topics
Asset Valuation
Partnership Accounting
Cost Allocation
Partnership Dissolution

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

Trabeck Prepares For Ifrs: an IFRS Case Study

Journal of Accounting Education, Issue: 31.1, 2013

Authors: Coe, Delaney

Industry: Manufacturing

Undergraduate Courses
Accounting Theory
Financial Statement Analysis
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
GAAP IFRS Differences
IFRS
LIFO Vs. FIFO
Ratio Analysis
Research & Development

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

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

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