個案資料
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The Accounting Case @ Learning Team 50
內容大綱
"A learning team of Darden MBA students meets to discuss the case assigned for the following day's accounting class. Two members who are CPAs realize that the team will lack basic understanding of the material unless they intervene. The case-within-a-case structure serves to highlight common misconceptions among students new to the material on one level and, simultaneously, common accounting oversights among entrepreneurs on the other. This case works well following an introductory class on transaction analysis and preparation of basic financial statements. In particular, it covers the proper recording of transactions and preparation and analysis of the balance sheet, income statement, and statement of cash flow. The case focuses on understanding the rationales for generally accepted accounting principles and practices from the perspective of a manager and decision maker. "