個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Dog Concierges, LLC: Transaction Analysis and Statement of Cash Flows Preparation
內容大綱
This is an effective case in an MBA module devoted to the accounting process and the preparation of the three basic financial statements; it is also an excellent exam case. A simple diagram of the three basic financial statements (balance sheet, income statement, and statement of cash flows) is presented and used to capture, codify, and communicate the effects of a series of typical business events. A manager must understand (1) which parts of the financial diagram are affected; (2) in what direction (i.e., increase or decrease); and (3) by what dollar amount, all the while keeping the foundational equation of Assets = Liabilities + Owner's Equity in balance. The case also provides students with the opportunity to prepare a simple statement of cash flows using two sequential balance sheets. Finally, it presents the opportunity for students to work backward from a balance sheet and statement of cash flows to craft the beginning of the year's balance sheet.