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A potential investor in General Motor's stock reviews the retiree benefit note data included in the company's 2001 financial statements as part of the investment analysis of the company.

Daniel Fisher, the CFO of Boston Automation Systems, must review a number of revenue transaction accounting policies following the issuance of the Securities and Exchange Commission's Staff Accounting Bulletin 101, "Revenue Recognition in Financial Statements." Teaching Purpose: To explore the earned and realized criteria for recognition of revenue.

Supplements the (A) case.

Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements.

Abstract to follow.

Supplements the (A) case.

A U.K. and a U.S. firm are entering into a merger agreement. Management must decide whether the merged companies should be domiciled in the United Kingdom and account for the merger as a pooling of interests or the United States and account for the merger as a purchase. A rewritten version of an earlier case.

Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for recognition and reporting, constraints of financial reporting, and elements of financial statements.

Explains in simple terms and numerical examples how the language of accounting is spoken and communicated to financial statement users. Describes terms such as "debits," "credits," "journal entries," "t-accounts," and "financial statements."

Spreadsheet Supplement for case 101119

Discusses the components of the statement of cash flow and its direct and indirect format of presentation. Also briefly explains the difference between cash and accrual accounting and provides examples of Standard Microsystems Corp. and Intel Corp.

Discusses the accounting equation and defines common terms found in the statement. Also provides an example of the balance sheets of Coca-Cola Co., Ariba, Inc., and Safeway, Inc.

Includes a description of the common components of the income statement. Includes examples of the income statements of Home Depot, Inc., Lucent Technology, Inc., Gap, Inc., and McDonald's Corp. and lends itself to a brief discussion regarding these companies.

Spreadsheet Supplement for case 101109.

Spreadsheet Supplement for case 101108

An abstract is not available for this product.

The company acquires RentaVision, Inc. and writes inventory down as part of acquisition accounting.

The company uses the units of activity method to account for its rental inventory. A prominent hedge fund advisor recommends the company's stock be sold short.

Spreadsheet Supplement for case 101107

The seller of fractional interest aircraft programs must decide how to account in its IPO for the sales of fractional interest aircraft programs. Teaching Purpose: To expose students to revenue recognition issues.