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- General Management
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- Human Resource Management
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- Organizational Behavior
- Information Technology
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- Business & Government Relations
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- Economics
- Teaching & the Case Method
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BNL Stores
內容大綱
The case requires students to conduct a financial analysis of BNL Stores, a retail business. Case materials include a multi-year balance sheet, an income statement and statement of cash flows data. Students will prepare and interpret selected ratios, and prepare a basic statement of cash flows.The case entails use of financial statement analysis, balance sheets and income statements to provide a complete picture of an organization's financial health. Data for the case are disguised and are drawn from the published financial statements of a major retailer that went bankrupt. The collapse of companies in similar circumstances influenced the Financial Accounting Standards Board's moves to require a statement of cash flows and was historically significant.