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This case requires students to prepare an analysis of Microsoft Corporation's financial statements and footnotes to understand the impact of its use of stock options. In addition to a general analysis of Microsoft's use of stock options and their impact on the financial statements, students focus more specifically on Microsoft's April 2000 megagrant of 70 million options after a substantial decline in Microsoft's stock price. The primary issues that students must explore are (1) the differences in financial reporting under the intrinsic-value and fair-value methods, (2) the effect of stock options on the company's financial statements, (3) the income tax benefit from stock options, and (4) the net cost or benefit to Microsoft from granting stock options.

This case goes well with the A case (UV1702) in a module on budgeting and strategic-profitability analysis or flexible expense budgeting.

Dell Computer describes the Dell business model and its adaptation to the Web in detail. This second case provides an update through March 2001 and contains a summary of some of the company's more important events since the first case was written.

Xyberspace Consulting, Inc., is reconsidering the allocation of the costs associated with its Training and Educational Services Group (TESG), a shared-services or support department to its user departments. Currently, the company uses a single departmental rate to allocate actual training costs to the user groups, using the user groups' actual usage of TESG resources. The company is exploring whether it should allocate TESG fixed and variable costs separately, whether it should use budgeted or actual allocation rates, and whether it should allocate costs based on budgeted or actual usage. This case is intended to give students exposure to allocating shared-services or support-department costs, understanding the implications of different allocation strategies, and evaluating whether and how allocation systems can facilitate strategy implementation.

Designed for use during the introductory module of a financial accounting course, this case exposes students to the analysis of business transactions and preparation of financial statements. It analyzes the efforts of Mary Jane Bowers, who has recently moved to Lynchburg, Virginia, and plans to open a retail garden store. It covers her compilation of financial projections for the initial startup of her business and its first year of operation. This case can be used as a stand-alone case or can be followed by "The Garden Place-One Year Later" (UVA-C-2068), which examines the financial effects of what actually occurred during the startup and its first year of operation.

This case is designed for an MBA course in management planning and control systems, an MBA course on mergers and acquisitions, an MBA course on strategy implementation, or any class on executive compensation systems. It gives students exposure to executive compensation plans, the design of performance measurement and incentive compensation systems to facilitate the implementation of strategy, and issues that arise in post-merger integration. Significant differences in executive compensation for British Petroleum and Amoco Corporation prior to the merger between the two companies pose interesting challenges to successfully integrating the two executive teams after the merger. Students are asked to evaluate the post-merger executive compensation plan for BP Amoco in light of company's post-merger strategy, differences in the pre-merger executive compensation plans, and issues surrounding post-merger integration in their preparation and class discussion.

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with "British Petroleum, Ltd." (UV2469). One-half of the class prepares only the British Petroleum (BP) case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with "Amoco Corporation" (UV2467). One-half of the class prepares only the Amoco case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with "British Petroleum, Ltd." (UV2496). One-half of the class prepares only the British Petroleum (BP) case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with "Amoco Corporation" (UV2467). One-half of the class prepares only the Amoco case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

This case is designed for an introductory MBA management accounting course or an MBA course in management planning and control systems. It provides exposure to (1) the basic assumptions in the creation of an operating plan; (2) analyzing the difference in actual and planned financial results, including the development of flexible expense budgets, quantifying the profit impact of various business risks that impact profit, and preparing a comprehensive reconciliation of actual and planned profit; and (3) thinking through some basic issues associated with performance evaluation of functional managers. The chief executive officer of Bellaire Clinical Labs, Inc., just completed her initial review of the company's 1998 results with the company's chief financial officer. In comparing the 1998 actual results with the 1998 operating plan, the CEO expressed concern because revenues were substantially higher than planned, but those higher revenues did not translate into increased profits. The CFO is asked to investigate.

This case presents a series of financial events for students to record and to use in preparing financial statements.