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The finance director of a football association is considering adding a fourth team to the organization. Parents and players in the community want the football association to field a football team in the varsity division for players aged 17 and 18. The finance director needs to identify the amount of financing that would be required to operate a varsity team. She must project a cash budget for the upcoming operating period and also evaluate other scenarios that could help reduce the needed amount of financing.

The finance director of a football association is considering adding a fourth team to the organization. Parents and players in the community want the football association to field a football team in the varsity division for players aged 17 and 18. The finance director needs to identify the amount of financing that would be required to operate a varsity team. She must project a cash budget for the upcoming operating period and also evaluate other scenarios that could help reduce the needed amount of financing.

After one year of operations, a young entrepreneur and his two partners must evaluate a decision that will change the scope and direction of their business, an online retail store that sells fair-trade coffee beans imported from a developing country. An opportunity exists to market the product at a farmers’ market in a large city. Most of the details have been worked out, but before a final decision can be made, the partners must evaluate the product’s financial feasibility for the company’s second year of operations. If the financials look favourable, the partners will proceed with the opportunity.

In 2012, a young entrepreneur is preparing the marketing portion of a business plan to launch a board games café, and he needs to complete the plan within a week so that he can review it with his business partner. The marketing plan must include a recommendation for a target market and detail plans for promotion, pricing and product offering. The partners have budgeted $6,000 for promotion to gain exposure and bring customers into the café.

In 2012, the owner of a popular batting cage reveals financial details about her company’s long-lived assets for the purpose of completing the necessary fiscal-year accounting transactions.

The chief financial officer (CFO) and major shareholder of a small charter sport fishing company must prepare the company books for the fiscal year according to international financial reporting standards (IFRS) rules. The CFO must deal with both finance and operating leases.

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.

The founder and chief executive officer of Mobiroo Inc. must make several decisions regarding the future of his mobile application (app) gift card company. Mobiroo had created the first app gift card for Android and Blackberry users ? similar to the iTunes gift card for iPhone users. Over the past two years, the company had experienced phenomenal growth in the business-to-business space, selling a white-labelled app storefront to mobile carriers and handset manufacturers. Recently, the company had focused on moving into the competitive retail gift card space: should Mobiroo enter the world of retail slowly or go full speed ahead, making significant investments in both time and money? With the holiday season for gift-giving approaching, a decision was needed quickly.

A fourth-year science student at The University of Western Ontario must provide the manager of Infection and Prevention Control her recommendations to improve staff compliance with the hand hygiene requirements of the medical and support staff at London Health Sciences Centre and the Ministry of Health and Long-Term Care. The Province of Ontario's Ministry of Health and Long-Term Care had implemented an initiative called "Just Clean Your Hands" to improve hand-cleaning rates that would directly affect the number of infections acquired by patients while in hospital. The task is complicated by the large number of employees working at LHSC and the many different employee groups, ranging from physicians to cleaning staff. Hand-cleaning procedures must also be followed by the patients' families and friends who visit. In addition, workplace sub-cultures have historically not enforced compliance with discipline. Essentially, the challenge is to change the behaviour of a large group of people in diverse roles. Students should realize that because health care is publicly funded in Ontario, any plan of action to improve hand-cleaning compliance will need to be justified financially and implemented at a reasonable cost.

A general contracting company specializing in the construction of single-family homes was known for its exceptional craftsmanship and was, therefore, highly sought after during the busy construction season from late spring to early fall. As a result, clients secured a spot in the company's schedule by paying deposits. This left the company with excess cash during the off-season, which it invested each year in trading investments. The case centres on the transactions associated with these short-term trading investments.

The owner and operator of the Brazilian Jiu-Jitsu gym Gracie Barra London (GBL) in London, Ontario, sets out to develop a comprehensive marketing plan to increase membership enrolment by 40 per cent. GBL currently has100 members, and the owner hopes to leverage the recent explosion of the Ultimate Fighting Championship and mixed martial arts to continue to grow his business. After operating GBL for six years on a part-time basis, he is ready to operate the gym full time. He has personal savings of $3,000 and a private investment secured for a potential gym expansion. Now he must decide which direction he wants to take his business and how best to market GBL.

In 2011, a fourth-year science student at The University of Western Ontario must provide the manager of Infection and Prevention Control her recommendations to improve staff compliance with the hand hygiene requirements of the medical and support staff at London Health Sciences Centre and the Ministry of Health and Long-Term Care. The Province of Ontario’s Ministry of Health and Long-Term Care had implemented an initiative called Just Clean Your Hands to improve hand-cleaning rates that would directly affect the number of infections acquired by patients while in hospital. The task is complicated by the large number of employees working at LHSC and the many different employee groups, ranging from physicians to cleaning staff. Hand-cleaning procedures must also be followed by the patients' families and friends who visit. In addition, workplace sub-cultures have historically not enforced compliance with discipline. Essentially, the challenge is to change the behaviour of a large group of people in diverse roles. Students should realize that because health care is publicly funded in Ontario, any plan of action to improve hand-cleaning compliance will need to be justified financially and implemented at a reasonable cost.

Young Man Inc., a new clothing retail store, has completed its first year of operations effective May 31, 2012. The owner is anxious to know how the company has performed financially and to assess this performance. Based on the case information, the first fiscal year's financial statements (income statement and statement of financial position) must be prepared along with an assessment of performance.

Financial accounting entries must be made for a small Canadian oil and gas exploration and drilling company headquartered in Edmonton, Alberta, for a project in northern Saskatchewan.

A company that has a fleet of food trucks serving Thai food has issued bonds twice since its incorporation. Because the company has reached a level of maturity and is in the sixth year of operations, it is able to recall a portion of one of the bonds. The other bonds mature. Students are asked to record the transactions related to these bonds.

The owner and director of a residential summer camp for children recognizes the need to make some changes to achieve his primary objective of increasing the number of campers. Specifically, marketing initiatives are needed to bolster the August sessions, a month when the camp experiences declining enrolment. He has some key decisions to make, including which group to target, how to promote the camp sessions, and what to charge for any new product offerings.

The Good Night Motel is considering offering special pricing for a two-day church convention event involving 20 rooms. This requires the owner to perform contribution analysis, sensitivity analysis, and some qualitative analysis.

Everything Rattan has approached its bank for a loan. The bank needs to analyze the loan request and prepare a collateral analysis for the situation.

Everything Rattan has approached its bank for a loan. The bank needs to analyze the loan request and prepare a collateral analysis for the situation.

The Good Night Motel is considering offering special pricing for a two-day church convention event involving 20 rooms. This requires the owner to perform contribution analysis, sensitivity analysis, and some qualitative analysis.