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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 Professional Accounting Research

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

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

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

Techmall.com: Revenue Recognition in the Internet Economy

Issues in Accounting Education, Issue: 17, 2002

Authors: Swain, Allen, Cottrell, Pexton

Industry: E-Commerce

Undergraduate Courses
Auditing/Assurance
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Professional Judgment
Earnings Management
Earnings Quality
Revenue Recognition

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

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

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

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 Transfer Pricing At Marks Pharmaceuticals: A Tax and Financial Accounting Perspective

Issues in Accounting Education, Issue: 22, 2007

Authors: Noga, Wilkinson, Ford

Industry: Pharmaceutical

Undergraduate Courses
Capstone
International Accounting
Professional Accounting Research
Tax Accounting
Accounting Topics
Transfer Pricing
FIN 48

Accelerating Corporate Performance: Stock Buybacks With Zip

Issues in Accounting Education, Issue: 23, 2008

Authors: Warfield, Kimmel

Industry: None

Undergraduate Courses
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Per Share
Stock Repurchase
Accelerated Share Repurchase

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

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

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

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

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

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

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

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

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

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

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

Regal Hair Salon: Tax and Financial Reporting of Gift Cards

Journal of Accounting Education, Issue: 30.1, 2012

Authors: Gujarathi, Noga

Industry: Hair Salon

Undergraduate Courses
Capstone
Professional Accounting Research
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Financial Accounting
MACCT/MSA Taxation
Accounting Topics
Gift Cards/Coupons
Book-Tax Differences
Deferred Taxes

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

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

Accounting For Complex Investment Transactions

Journal of Accounting Education, Issue: 32.4, 2014

Authors: Churyk, Stenka

Industry: Real Estate

Undergraduate Courses
Advanced Financial Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Consolidation
IFRS
Investments
Joint Venture Accounting
Variable Interest Entities (vie)

Johnson Manufacturing Case Study - Bankruptcy

Journal of Accounting Education, Issue: 33.4, 2015

Authors: Churyk, Gross, Yu, Stoettner

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bankruptcy
Chapter 11
Fresh-Start Accounting

Fair Trade Community Café Expansion

Accounting Perspectives, Issue: 13.3, 2014

Authors: Lightstone, Rixon

Industry: Restaurant

Undergraduate Courses
Capstone
Professional Accounting Research
Graduate Courses
EMBA Financial Accounting
MBA Financial Accounting
Accounting Topics
Franchise
Partnership Accounting

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

The Success Story of International Additives Producer Ag: A Case Study On Categorization of Investments Under IFRS

Journal of Accounting Education, Issue: 34, 2016

Authors: Zulch, Teuteberg, Voll

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
International Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Consolidation
Financial Statement Disclosure
IFRS
Joint Venture Accounting

Jones Enterprises Real Estate Investment Trust: Comparing U.s. and Canadian Acquisition Accounting, Balance Sheet and Security Commission Reporting, and Initial Public Offering Location

Issues in Accounting Education, Issue: 33.2, 2018

Authors: Smith, Reinstein, Churyk

Industry: REIT

Undergraduate Courses
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Business Combination
GAAP IFRS Differences
IFRS

Generic Bank: Accounting For Debt Securities Sales and Impairments

Issues in Accounting Education, Issue: 34.4, 2019

Authors: Cantrell

Industry: Banking

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Auditor Judgment
Debt Securities
Fair Value
Impairment

Larson Industries: A Case On Identifying and Researching Revenue Recognition Issues

Issues in Accounting Education, Issue: 35.2, 2020

Authors: Mcnellis, Barone, Herbold

Industry: Manufacturing

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

A Critical Analysis of Calculations of Current Expected Credit Losses (cecl) At Dynamic Corporation

Issues in Accounting Education, Issue: 37.2, 2022

Authors: Premuroso, Mcnellis, Barone

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Credit Losses
FASB Codification

Revenue Recognition and Sales Return Issues At Medicis Corporation

Issues in Accounting Education, Issue: 37.4, 2022

Authors: Reed, Gross, Hemker, Hoelscher, Sierra

Industry: Medicis

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition
Right of Return

A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings At PPG Industries

Issues in Accounting Education, Issue: 38.4, 2023

Authors: Gujarathi, Kohlbeck

Industry: PPG

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Earnings Management
Non-GAAP Financial Measures

A Case of Fixed Asset Accounting: Initial and Subsequent Measurement

Journal of Accounting Education, Issue: 37, 2016

Authors: Gissel

Industry: Manufacturing

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Asset Acquisition
Depreciation
IFRS
Impairment
Interest Capitalization
Nonmonetary Exchanges

St. Hubertus Crossing: Revenue Recognition Under ASC 606 Guidance

Journal of Accounting Education, Issue: 55, 2021

Authors: Davis, Matson

Industry: Construction

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Percentage of Completion
Performance Obligation
Revenue Recognition

Earnings Management Using “carryovers”: Accounting Practices in Toshiba’s Visual Products Business

Journal of Accounting Education, Issue: 60, 2022

Authors: Gujarathi, Dugar, Ruff

Industry: Toshiba

Undergraduate Courses
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Cash Vs. Accrual
Earnings Management
FASB Codification
Form Versus Substance

Artisan Flowers Inc.: A Framework-Based Approach To IFRS Leasing Standards

Accounting Perspectives, Issue: 15.2, 2016

Authors: Moore, Mactavish

Industry: Florist

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
Lease Accounting
Sale-Leaseback

Pirate Wireless: Revenue Recognition in the Telecommunications Industry

Accounting Perspectives, Issue: 18.1, 2019

Authors: Henry, Mest, Safar

Industry: Telecommunications

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
IFRS
Performance Obligation
Revenue Recognition

Big Town Hydro: an Accounting Choice Case

Accounting Perspectives, Issue: 20.3, 2021

Authors: Jin, Niu

Industry: Utility

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Bond Accounting
GAAP IFRS Differences
Lease Accounting
Regulatory Deferral Accounts

Wilson Drilling Inc.

Accounting Perspectives, Issue: 21.3, 2022

Authors: Jin, Niu

Industry: Oil & Gas

Undergraduate Courses
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Choices
Deferred Tax Liabilities
Depreciation
IFRS
Impairment
Long-Lived Assets

Ted's Teas: A Two-Part Accounting and Audit “crossover Case”

Accounting Perspectives, Issue: 22.2, 2023

Authors: Taylor, Riddle, Crowell, Bullock, Chisholm

Industry: Beverage

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Internal Audit
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Material Misstatement
Risk Assessment
Substantive Testing
Accounting Estimates
Estimates
IFRS
Lease Accounting