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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

Hometown Community Church: Opportunities and Challenges of Continued Growth

Issues in Accounting Education, Issue: 32.3, 2017

Authors: Stone, Erickson

Industry: Church

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Breakeven Analysis
Margin of Safety
Net Present Value
Relevant Costs

Accounting For Blood Donation: an Instructional Case

Issues in Accounting Education, Issue: 37.3, 2022

Authors: Gujarathi, Burke

Industry: Not-For-Profit

Undergraduate Courses
Not For Profit/Governmental Accounting
Accounting Topics
Contribution Revenue
Donations

Pension Funding in the State of Illinois: A Teaching Case in Governmental Accounting

Issues in Accounting Education, Issue: 37.4, 2022

Authors: Chandra, Liu

Industry: Municipal Government

Undergraduate Courses
Not For Profit/Governmental Accounting
Accounting Topics
CAFR
Pension Accounting

Walden Conservatory of Music: A Case of Nonprofit Financial Analysis and Strategic Planning

Issues in Accounting Education, Issue: 38.3, 2023

Authors: Neely, Feng

Industry: Not-For-Profit

Undergraduate Courses
Advanced Financial Accounting
Not For Profit/Governmental Accounting
Accounting Topics
Ratio Analysis
Strategy

Tough Choices - Ethical Decisions in Whistleblowing

IMA Educational Case Journal, Issue: 9.1, 2016

Authors: Porter, Gray, Kraut

Industry: Municipal Government

Undergraduate Courses
Auditing/Assurance
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Corporate Taxation
Accounting Topics
Embezzlement
Fraud Triangle
Fraudulent Financial Reporting
Internal Controls

The United States Federal Budget Project

Journal of Accounting Education, Issue: 41, 2017

Authors: Kelly, Rohland

Industry: Federal Government

Undergraduate Courses
Not For Profit/Governmental Accounting
Accounting Topics
Federal Budgetary Process
Federal Deficit
Government Accounting
National Debt

Financial Reporting Choices and Labor Contract Negotiations: A Case Study in the University Sector

Accounting Perspectives, Issue: 17.4, 2018

Authors: Spraakman, Morrill, C, Morrill, J

Industry: Higher Education

Undergraduate Courses
Financial Statement Analysis
Not For Profit/Governmental Accounting
Accounting Topics
Accounting Estimates
Earnings Management
Collective Bargaining
Fund Accounting

Sustainability Northwest: an Integrative Case of a Not-For-Profit Organization

Accounting Perspectives, Issue: 18.3, 2019

Authors: Lento, C, Lento, P, Pratola

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Capstone
Not For Profit/Governmental Accounting
Accounting Topics
Audit Planning
Control Weaknesses
Corporate Governance
Internal Controls
Fund Accounting

Community Gone Awry

IMA Educational Case Journal, Issue: 10.1, 2017

Authors: Zahller, Beranek

Industry: Not-For-Profit

Undergraduate Courses
Cost/Managerial Accounting
Internal Audit
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
COSO
Fraud
Internal Controls
Conflict of Interest
Governance

Ethical Choices At Choice House

IMA Educational Case Journal, Issue: 10.3, 2017

Authors: Weller, Poulson, Nienhaus

Industry: Not-For-Profit

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
COSO
Ethics
Internal Controls
IMA Statement of Ethical Professional Practice

The Show Must Go On: Making the Numbers Work For a Not-For-Profit Theater Company

IMA Educational Case Journal, Issue: 11.1, 2018

Authors: Bandyopadhyay, Lam, Kudrimoti

Industry: Not-For-Profit

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Breakeven Analysis
Budgeting
Pricing
Spreadsheet

Allocating University Administrative Costs in a Responsibility-Centered Management (rcm) Model

IMA Educational Case Journal, Issue: 14.2, 2021

Authors: Smith, Bouillon, Ehoff

Industry: Higher Education

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Activity Based Costing (abc)
Budgeting
Cost Allocation
Responsibility Centers
Revenue Allocation

Re-Budgeting For Re-Opening: Allen Avenue Unitarian Universalist Church

IMA Educational Case Journal, Issue: 14.3, 2021

Authors: Hansen, Mansouri

Industry: Church

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Breakeven Analysis
Budgeting
COVID
Scenario Analysis

Lakewood Village: Estimating Costs and Benefits: an Economic Analysis of Asset Replacement

IMA Educational Case Journal, Issue: 15.4, 2022

Authors: Hall, Hinkel, Vargus

Industry: Municipal Government

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Accounting Topics
Capital Budgeting
Return On Investment (roi)
Cost Benefit Analysis
Regression

Compass State University Foundation: Managerial Accounting Issues in a Nonprofit Entity

Issues in Accounting Education, Issue: 13.3, 1998

Authors: Kattelus, Ravenscroft

Industry: Not-For-Profit

Undergraduate Courses
Capstone
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Incremental Cost
Performance Evaluation
Cost Benefit Analysis

Oak City's Cost Allocation and Determination

Issues in Accounting Education, Issue: 13.1, 1998

Authors: Ingram, Parsons, Robbins

Industry: Municipal Government

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Cost Allocation
Cost Behavior
Variable Cost

Community Outreach

Issues in Accounting Education, Issue: 13.1, 1998

Authors: Lenk, Donnelly

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Ethics in Accounting
Intermediate Accounting
Not For Profit/Governmental Accounting
Accounting Topics
Analytical Prodecures
Embezzlement
Fraud Triangle
Internal Controls
Financial Statement Analysis