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Dicore, the third largest supplier of drilling services in the world, must increase its profitability. To do so, the executive committee is considering an expansion into the southwestern United States. The senior vice-president and general manager must create a plan that outlines whether or not Dicore should enter the southwest drilling market and, if so, if it should enter this market organically or through an acquisition.

The CEO of a newly formed corporation had just finalized several outsourcing agreements to manufacture MoxiMed's flagship product, the MoxaLamp. The MoxaLamp was designed to replace the practitioner's role in administering moxibustion, a popular form of traditional Chinese medicine therapy. Now that the MoxaLamp was ready for production, the CEO must select a target market and set the appropriate selling price.

The co-founders of a company that markets brightly coloured, high-quality and boldly designed men's socks had just heard from the producers of a popular Canadian reality television show, Dragons' Den. They had been chosen to pitch their business idea to the show's venture capitalists in hopes of receiving investment funds. Since they were at the cusp of their business development plans, with an innovative business model and product design, the co-founders still had some key marketing decisions to make before their on-air pitch to the "Dragons" in a month. The partners' concept of the company was innovative: for every pair of socks sold, 20 per cent of their sales would be donated to Kiva, an organization that facilitated microfinance lending. The sale of each pair of socks would aid entrepreneurs around the world who were starting their own businesses.

The three owners of Comic Sans (CS), a specialty retail store located in the downtown core of a large Canadian city, had recently begun to implement plans for expansion. The business catered to the geek culture, offering science fiction merchandise, comic books, computer games and accessories. All plans to expand must suddenly be revisited because two of the three partners have decided to end their romantic and business relationship. If the remaining two partners want to continue the business and retain full control, they will have to purchase the third partner's 20-per-cent ownership stake. Alternatively, if the business’s future with only two partners looks unfavourable, then perhaps they should sell the business and move on.

A young business school graduate has been working as a conference producer at an event planning company for four-and-a-half months. She has enjoyed the challenges of the work and has worked very hard. However, after months of positive feedback from colleagues and supervisors, she is surprised to be told that she has not passed her probation and that her probationary period of three months will be extended. She disagrees with the reasoning behind this decision and wonders how to proceed.

The CEO of a newly formed corporation had just finalized several outsourcing agreements to manufacture MoxiMed’s flagship product, the MoxaLamp. The MoxaLamp was designed to replace the practitioner’s role in administering moxibustion, a popular form of traditional Chinese medicine therapy. Now that the MoxaLamp was ready for production, the CEO must select a target market and set the appropriate selling price.

The co-founders of a company that markets brightly coloured, high-quality and boldly designed men’s socks had just heard from the producers of a popular Canadian reality television show, Dragons’ Den. They had been chosen to pitch their business idea to the show’s venture capitalists in hopes of receiving investment funds. Since they were at the cusp of their business development plans, with an innovative business model and product design, the co-founders still had some key marketing decisions to make before their on-air pitch to the Dragons” in a month.<br><br>The partners’ concept of the company was innovative: for every pair of socks sold, 20 per cent of their sales would be donated to Kiva, an organization that facilitated microfinance lending. The sale of each pair of socks would aid entrepreneurs around the world who were starting their own businesses.

An entrepreneur is reviewing her business plan for a proposed new venture that would provide billing services to emergency room physicians in a hospital setting. She has to make a final recommendation regarding the feasibility of the plan. The entrepreneur must ensure that her financial analysis provides a realistic projection of the revenue and profit. She also wants to consider all the pertinent factors that could potentially affect the viability of this business before she invests $20,000 of personal funds in the venture.

In 2013, the chief executive officer of a marmalade manufacturing company needs to update his accounting records for the fiscal year. In order to complete this task, he gathers the previous year's financial statements and a list of cash receipts and disbursements for the current year in order to perform a financial analysis.

The chief executive officer of a marmalade manufacturing company needs to update his accounting records for the fiscal year. In order to complete this task, he gathers the previous year's financial statements and a list of cash receipts and disbursements for the current year in order to perform a financial analysis.

In 2012, the manager of commercial accounts at the central Montreal, Quebec, branch of the Dominion Bank of Canada considers a loan request from the founder and chief executive officer of a growing wholesaler of housewares and textiles to independent and multi-national retailers across Canada. The owner is requesting a $4 million long-term loan to purchase and equip a building in an industrial area of Montreal into which the company could move from its present location.

The owner and founder of a small, independent car-detailing service considers several opportunities for his upcoming busy season. These opportunities include expanding the company’s services, purchasing a truck and becoming a mobile auto detailer, franchising the business or selling the business to pursue other work for the summer. With his undergraduate studies beginning in September, the owner’s top priority is to earn enough money to pay for tuition and to sustain himself during his first year at university.

The owner and founder of a small, independent car-detailing service considers several opportunities for his upcoming busy season. These opportunities include expanding the company's services, purchasing a truck and becoming a mobile auto detailer, franchising the business or selling the business to pursue other work for the summer. With his undergraduate studies beginning in September, the owner's top priority is to earn enough money to pay for tuition and to sustain himself during his first year at university.

After four months in his new position, the assistant operations manager of a family-run, mid-sized insurance company must deal with the performance issues of a long-time employee. The offender's high rate of errors and his slow completion times, along with his increasingly defiant attitude, have gone on for too long, especially since this performance is negatively affecting the other employees in the operations department. Since past efforts have done little to remedy the issues, the assistant operations manager knows his next move needs to resolve them. New to his role, he wants to ensure that he handles this difficult situation well.

After four months in his new position, the assistant operations manager of a family-run, mid-sized insurance company must deal with the performance issues of a long-time employee. The offender’s high rate of errors and his slow completion times, along with his increasingly defiant attitude, have gone on for too long, especially since this performance is negatively affecting the other employees in the operations department. Since past efforts have done little to remedy the issues, the assistant operations manager knows his next move needs to resolve them. New to his role, he wants to ensure that he handles this difficult situation well.

The sole proprietor of a small cake-baking and cake-decorating business needs to make some decisions regarding the company’s future. The company’s growth has brought new challenges including possible space constraints. The desire to improve profitability and to take the business to the next level leads the owner to consider increasing prices and the development of a new advertising strategy.

In 2013, the chief executive officer of the Canadian guitar manufacturer MacKenzie & Marr Guitars was reviewing all options to increase monthly sales, which were well short of the goal of 100 guitars a month or $1 million in annual revenue. Unlike its competitors in Canada, the company sold its products only online, promising delivery within 10 days and providing a seven-day return guarantee if the customer was not satisfied with the product. The first set of decisions related to the launch of a new guitar model: what market segment should be targeted, whether to expand into the United States where the company would face significant online and brand competition, whether the guitar should be endorsed and how it should be priced. He also had to decide whether to begin selling guitar accessories to increase revenues. As well as his concern about product, he had to consider changes in tariff policies that might affect the costs of manufacturing in and shipping from China. Once these decisions had been made, he would then decide on how best to allocate the company’s limited monthly promotional budget, especially whether to increase his Facebook and Google advertising, or invest in industry magazine print ads, or do both.

Excel spreadsheet for students.

The owner of a scenic flying tour operation reviews the financial details of his company's fixed assets for the purpose of completing the necessary accounting transactions for the fiscal year.

The owner of a maple sugar farm and tourist facility must prepare the company books for the fiscal year according to International Financial Reporting Standards (IFRS) rules. The owner must decide how to account for operating and finance leases.