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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 Financial Statement Analysis

Tanaguchi Corporation

Issues in Accounting Education, Issue: 7, 1992

Authors: Brown, Stickney

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
International Accounting
Accounting Topics
Financial Statement Analysis
International Differences
Japanese Accounting
Ratio Analysis
Tax Reporting

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

Valuing American Pharmaceuticals, Inc.

Issues in Accounting Education, Issue: 8, 1993

Authors: Ricci, Hanouille, Jarrell

Industry: Pharmaceutical

Undergraduate Courses
Advanced Financial Accounting
Financial Statement Analysis
Accounting Topics
Fair Value
Financial Statement Analysis
Firm Value
Negotiation

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

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

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

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

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

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

Putting the Clock Back: Microstrategy, Inc.

Issues in Accounting Education, Issue: 19, 2004

Authors: Williams, Koch

Industry: E-Commerce, Microstratgy, Inc

Undergraduate Courses
Financial Statement Analysis
Intro/Principles - Financial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Financial Statement Analysis
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

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

Statoil Asa: Global Energy Company

Issues in Accounting Education, Issue: 23, 2008

Authors: Ferris, Rankine

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
Accounting Topics
Financial Statement Analysis
Residual Income Measures

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

Financial Analysis of Krispy Kreme's Earnings Forecast, Joint Venture Investments, and Franchise Repurchases

Issues in Accounting Education, Issue: 25, 2010

Authors: Calegari

Industry: Food, Krispy Kreme Doughnuts, Inc.

Undergraduate Courses
Capstone
Financial Statement Analysis
Accounting Topics
Equity Method
Financial Statement Analysis
Franchise Rights
Ratio Analysis

Kmart: Predicting Bankruptcy, Fresh Start Reporting, and Valuation of Distressed Securities

Issues in Accounting Education, Issue: 26, 2011

Authors: Lehavy, Udpa

Industry: Retail, Kmart

Undergraduate Courses
Financial Statement Analysis
Accounting Topics
Bankruptcy Prediction
Chapter 11
Financial Distress
Valuation 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

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

AKM Mortgages, Inc.

Issues in Accounting Education, Issue: 28, 2013

Authors: Zhang, Paul, Huang

Industry: Banking

Undergraduate Courses
Advanced Financial Accounting
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Collateral Debt Obligation
Repurchase Reserve

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

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

First Delta Bank

Journal of Accounting Education, Issue: 20.3, 2002

Authors: Welch, Kyj, Nouri

Industry: Banking

Undergraduate Courses
Financial Statement Analysis
Professional Accounting Research
Graduate Courses
MBA Financial Accounting
Accounting Topics
Financial Statement Analysis
Off-balance Sheet
Securitization

Safety Products, Inc.: A Case in Financial Analysis of a Failing Company

Journal of Accounting Education, Issue: 26.1, 2008

Authors: Jennings, Henry

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
Accounting Topics
Going Concern
Financial Statement Analysis
Ratio Analysis

Gemini Communications: A Case Applying Revenue Recognition Standards

Journal of Accounting Education, Issue: 29.2/3, 2011

Authors: Grimm, Hoag

Industry: Manufacturing

Undergraduate Courses
Financial Statement Analysis
International Accounting
Accounting Topics
GAAP IFRS Differences
IFRS
Revenue Recognition

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

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

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

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

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

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

A Gain By Any Other Name: Accounting For a Bargain Purchase Gain

Issues in Accounting Education, Issue: 30.3, 2015

Authors: Kohlbeck, Thomas

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Financial Statement Analysis
Accounting Topics
Bargain Purchase Gain
Business Combination
Consolidation
Goodwill

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

The Warehouse Capital Management Policy - Treatment of Leases

Journal of Accounting Education, Issue: 33.3, 2015

Authors: Bradbury

Industry: Retail

Undergraduate Courses
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Capital Leases
IFRS
Lease Accounting
Ratio Analysis

Fair Trade Community Café

Accounting Perspectives, Issue: 9.2, 2010

Authors: Lightstone

Industry: Restaurant

Undergraduate Courses
Capstone
Financial Statement Analysis
Intro/Principles - Financial Accounting
Accounting Topics
Error Correction
Financial Statement Analysis
Partnership Accounting
Ratio Analysis

Thunder Bay Transportation: A Case of Business Valuation and Negotiation

Accounting Perspectives, Issue: 9.4, 2010

Authors: Lento

Industry: Manufacturing

Undergraduate Courses
Capstone
Financial Statement Analysis
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Asset Valuation
Financial Statement Analysis
Business Valuation

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

Industry Identification Through Ratio Analysis

Accounting Perspectives, Issue: 11.4, 2012

Authors: Bujaki, Durocher

Industry: None

Undergraduate Courses
Financial Statement Analysis
Graduate Courses
EMBA Managerial Accounting
MBA Financial Accounting
Accounting Topics
Financial Statement Analysis
Ratio Analysis

Is Polaris a Hog? A Case Study

Accounting Perspectives, Issue: 12.1, 2013

Authors: Krause, Wilson

Industry: Manufacturing

Undergraduate Courses
Capstone
Financial Statement Analysis
Graduate Courses
MBA Financial Accounting
Accounting Topics
Financial Statement Analysis
Ratio Analysis
Strategy

Developing Student Competencies: an Integrated Approach To a Financial Statement Analysis Project

Journal of Accounting Education, Issue: 35, 2016

Authors: Grimm, Blazovich

Industry: None

Undergraduate Courses
Financial Statement Analysis
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Financial Statement Analysis
Ratio Analysis