One month's worth of purchases and sales at a restaurant supply company must be recorded, the ending balance in accounts receivable and accounts payable must be determined, and the revenue and cost of goods sold sections of an income statement must be prepared. This exercise is suitable for an introductory course in financial accounting.

Phil Brooks, a second year university student, was investigating the feasibility of starting an enterprise called the 'Beach Bus'. The Beach Bus would be a daily transit service carrying passengers from the cities of Trenton, Belleville, and Bayside, Ontario to Outlet Beach in Sandbanks Provincial Park. Brooks wanted to evaluate the overall feasibility of the idea.

Corey Manufacturing rebuilt its production equipment and thereby extended its useful life. How should Financial Accounting entries reflect extraordinary repair on a fixed asset?

Financial ratio analysis is used to evaluate the financial performance and condition of a business enterprise by measuring its progress towards financial goals. Its purpose is to provide information about the business entity for decision-making by both external and internal users. Terminology, definitions, and formulae (for vertical analyses, return on investment, investment utilization ratios, liquidity ratios, stability ratios, and growth ratios) are given in this technical note, and applied in a short exercise. This note would be suitable for a class in introductory finance.

This note discusses the mechanics of preparing a cash budget and the importance of optimizing a company's cash position. A detailed example of a cash budget is provided and examined.

The general manager of a division of an international cosmetic company must decide hoe to deal with a lack of response to a memo. The general manager wrote to the vice-president of operations to elicit some response from Operations that would lead to better communication between marketing and operations. It is now only three days until the next meeting between operations and marketing and the vice-president has made no response to the general manager's memo.

Johnson & Burgess, one of Canada's most successful and largest advertising agencies, must make a key ethical decision. It has been invited to make a speculative presentation for the largest account it has ever been offered. However, the account creates internal division because it is for a cigarette manufacturer. Key agency personnel may quit if the account is taken, yet other agency workers may not stay if the account is passed over.

Two-party, multi-issue, scoreable negotiation between a manufacturer and a state environmental agency to reach a settlement over the manufacturer's pollution of a local river. Riverside Lumber is a pulp manufacturer in a small town in the Pacific Northwest. Riverside regularly dumps effluent into a nearby river. The Division of Environmental Conservation (DEC) claims that the effluent is toxic and jeopardizes the local salmon catch. Relations between the two parties have deteriorated. DEC has filed suit against Riverside in an attempt to close the plant. The trial date is three days away, and the parties are meeting to see if a last minute settlement is possible. Several issues will surface in the negotiation: Should Riverside be forced to purchase a special scrubber to neutralize the toxic effects of its effluent? Should Riverside be forced to close temporarily or permanently? Can DEC provide Riverside financial incentives to encourage cooperation?

Two-party, multi-issue, scoreable negotiation between a manufacturer and a state environmental agency to reach a settlement over the manufacturer's pollution of a local river. Riverside Lumber is a pulp manufacturer in a small town in the Pacific Northwest. Riverside regularly dumps effluent into a nearby river. The Division of Environmental Conservation (DEC) claims that the effluent is toxic and jeopardizes the local salmon catch. Relations between the two parties have deteriorated. DEC has filed suit against Riverside in an attempt to close the plant. The trial date is three days away, and the parties are meeting to see if a last minute settlement is possible. Several issues will surface in the negotiation: Should Riverside be forced to purchase a special scrubber to neutralize the toxic effects of its effluent? Should Riverside be forced to close temporarily or permanently? Can DEC provide Riverside financial incentives to encourage cooperation?

Two-party, multi-issue, scoreable negotiation between a manufacturer and a state environmental agency to reach a settlement over the manufacturer's pollution of a local river. Riverside Lumber is a pulp manufacturer in a small town in the Pacific Northwest. Riverside regularly dumps effluent into a nearby river. The Division of Environmental Conservation (DEC) claims that the effluent is toxic and jeopardizes the local salmon catch. Relations between the two parties have deteriorated. DEC has filed suit against Riverside in an attempt to close the plant. The trial date is three days away, and the parties are meeting to see if a last minute settlement is possible. Several issues will surface in the negotiation: Should Riverside be forced to purchase a special scrubber to neutralize the toxic effects of its effluent? Should Riverside be forced to close temporarily or permanently? Can DEC provide Riverside financial incentives to encourage cooperation?

Two-party negotiation between agents for an opera singer and an opera house regarding a possible contract for an upcoming production, under conditions of full disclosure. The basic facts are the same as in Sally Soprano I, except that as a result of a discussion between Sally and the Lyric Opera's Artistic Director, all available information is known by both sides. The principals have left their agents to work out the details of a deal, knowing that something mutually advantageous is possible.

Each team is composed of representatives from its country's Ministries of Foreign Relations, War, and Finance-each of which has a different perspective of the national interest. During the middle of the negotiations, war breaks out. Each side receives a telegram blaming the war on the other side, but the military situation is so fluid that each side is also instructed to seek a cease-fire, a withdrawal of troops, and a resolution of the border, on the best possible terms. Any cease-fire must take into account the fact that where the troops end up will very likely determine the de facto border, unless other arrangements are carefully made.

Each team is composed of representatives from its country's Ministries of Foreign Relations, War, and Finance-each of which has a different perspective of the national interest. During the middle of the negotiations, war breaks out. Each side receives a telegram blaming the war on the other side, but the military situation is so fluid that each side is also instructed to seek a cease-fire, a withdrawal of troops, and a resolution of the border, on the best possible terms. Any cease-fire must take into account the fact that where the troops end up will very likely determine the de facto border, unless other arrangements are carefully made.

Each team is composed of representatives from its country's Ministries of Foreign Relations, War, and Finance-each of which has a different perspective of the national interest. During the middle of the negotiations, war breaks out. Each side receives a telegram blaming the war on the other side, but the military situation is so fluid that each side is also instructed to seek a cease-fire, a withdrawal of troops, and a resolution of the border, on the best possible terms. Any cease-fire must take into account the fact that where the troops end up will very likely determine the de facto border, unless other arrangements are carefully made.

Each team is composed of representatives from its country's Ministries of Foreign Relations, War, and Finance-each of which has a different perspective of the national interest. During the middle of the negotiations, war breaks out. Each side receives a telegram blaming the war on the other side, but the military situation is so fluid that each side is also instructed to seek a cease-fire, a withdrawal of troops, and a resolution of the border, on the best possible terms. Any cease-fire must take into account the fact that where the troops end up will very likely determine the de facto border, unless other arrangements are carefully made.

Each team is composed of representatives from its country's Ministries of Foreign Relations, War, and Finance-each of which has a different perspective of the national interest. During the middle of the negotiations, war breaks out. Each side receives a telegram blaming the war on the other side, but the military situation is so fluid that each side is also instructed to seek a cease-fire, a withdrawal of troops, and a resolution of the border, on the best possible terms. Any cease-fire must take into account the fact that where the troops end up will very likely determine the de facto border, unless other arrangements are carefully made.

Each team is composed of representatives from its country's Ministries of Foreign Relations, War, and Finance-each of which has a different perspective of the national interest. During the middle of the negotiations, war breaks out. Each side receives a telegram blaming the war on the other side, but the military situation is so fluid that each side is also instructed to seek a cease-fire, a withdrawal of troops, and a resolution of the border, on the best possible terms. Any cease-fire must take into account the fact that where the troops end up will very likely determine the de facto border, unless other arrangements are carefully made.

Each team is composed of representatives from its country's Ministries of Foreign Relations, War, and Finance-each of which has a different perspective of the national interest. During the middle of the negotiations, war breaks out. Each side receives a telegram blaming the war on the other side, but the military situation is so fluid that each side is also instructed to seek a cease-fire, a withdrawal of troops, and a resolution of the border, on the best possible terms. Any cease-fire must take into account the fact that where the troops end up will very likely determine the de facto border, unless other arrangements are carefully made.

This exercise stresses the fundamental elements of principled negotiation as logical alternatives to the seeming dilemma of "hard" or "soft" positional bargaining. The final portion of the exercise provides a quick reference to the main elements of principled negotiation.

This exercise stresses the fundamental elements of principled negotiation as logical alternatives to the seeming dilemma of "hard" or "soft" positional bargaining. The final portion of the exercise provides a quick reference to the main elements of principled negotiation.