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In this exercise, the owner and sole proprietor of an art importing business must prepare a statement of changes in financial position.

The owner and operator of Merlin's Magic Mansion must attempt to reconcile his books to the bank statement. The bookkeeper has disappeared and the owner must determine the cash position of Merlin's Magic Mansion.

In this exercise, the owner and sole proprietor of an art importing business must prepare a statement of changes in financial position.

A sole proprietor, with depleted savings, has requested both an operating loan as well as a line of credit. The operating loan will be used to retire his 'run-away' trade debts and the line of credit to service his cash-tight months.

A sole proprietor, with depleted savings, has requested both an operating loan as well as a line of credit. The operating loan will be used to retire his 'run-away' trade debts and the line of credit to service his cash-tight months.

This case is an introductory exercise in financial analysis. A complete financial analysis, including ratios and a statement of changes in financial position, is required.

This note discusses the mechanics of preparing a cash budget and the importance of optimizing a company's cash position. A detailed example of a cash budget is provided and examined.

This note discusses the mechanics of preparing a cash budget and the importance of optimizing a company's cash position. A detailed example of a cash budget is provided and examined.

Financial ratio analysis is used to evaluate the financial performance and condition of a business enterprise by measuring its progress towards financial goals. Its purpose is to provide information about the business entity for decision-making by both external and internal users. Terminology, definitions, and formulae (for vertical analyses, return on investment, investment utilization ratios, liquidity ratios, stability ratios, and growth ratios) are given in this technical note, and applied in a short exercise. This note would be suitable for a class in introductory finance.

Corey Manufacturing rebuilt its production equipment and thereby extended its useful life. How should Financial Accounting entries reflect extraordinary repair on a fixed asset?

Phil Brooks, a second year university student, was investigating the feasibility of starting an enterprise called the 'Beach Bus'. The Beach Bus would be a daily transit service carrying passengers from the cities of Trenton, Belleville, and Bayside, Ontario to Outlet Beach in Sandbanks Provincial Park. Brooks wanted to evaluate the overall feasibility of the idea.

One month's worth of purchases and sales at a restaurant supply company must be recorded, the ending balance in accounts receivable and accounts payable must be determined, and the revenue and cost of goods sold sections of an income statement must be prepared. This exercise is suitable for an introductory course in financial accounting.

Financial ratio analysis is used to evaluate the financial performance and condition of a business enterprise by measuring its progress towards financial goals. Its purpose is to provide information about the business entity for decision-making by both external and internal users. Terminology, definitions, and formulae (for vertical analyses, return on investment, investment utilization ratios, liquidity ratios, stability ratios, and growth ratios) are given in this technical note, and applied in a short exercise. This note would be suitable for a class in introductory finance.

The assistant credit manager for a jewellery wholesaler, must assess and compare the credit standing of two of their retail clients. The assessment, which would be used to determine if changes in credit policy were necessary, had to be submitted to both the credit manager and the sales manager in one week. This case provides students the opportunity to calculate financial ratios and use them in decision making. The focus should be on the development of the ratios and trying to appraise one business versus the other. If time is available, the instructor may wish to spend some time on credit appraisal. A follow-up to this case is available, Gardiner Wholesalers Incorporated (B), case 9A84J003.

Mr. Panetta, owner of Cosmo's Restaurants Limited is trying to make some important decisions on the future of his family business. Panetta has the options of not growing, growing by opening a third drive-in/takeout restaurant or by manufacturing and marketing the restaurant's best selling product, the Cosmobob. Originally an in-house product, the Cosmobob was successfully marketed to local restaurants by Panetta, and the demand for the product has outgrown the restaurant's production facilities. Panetta is determined to make a decision in the best interests of his family.

This case is a follow-up to Gardiner Wholesalers (A) case, 9A84J002, where the assistant credit manager, is assessing the credit standing of two retail clients. Her analysis of past financial performance was complete but a banker friend suggested that the credit report should include projected statements so that the future financing needs of the two jewellery retailers could be estimated. The case provided the retail managers' views on the future of the respective companies as well as some recent trends in the retail marketplace. There is ample information to construct projected income statements and balance sheets.

Crossroads Tavern is a short two part exercise on break-even analysis. In the first part, the owner and manager are attempting to assess the level of sales (measured in units and dollars) required for the firm to: (a) achieve a profit of zero; (b) achieve a target profit of $30,000; and (c) achieve a net cash flow of zero. In the second part, the manager is evaluating the idea of expanding the hours of operation, and is attempting to determine the sales volume necessary to make such an expansion feasible.

Disc Importers is a classical record importer and wholesaler which has just completed its first year of operations. The controller has asked other executives for assistance in choosing an inventory valuation method. The choices revolve around the four standard inventory valuation options (LIFO/FIFO/average cost/specific identification), and the uses which the executives wish to make of the financial statement information. As well, the controller wants to evaluate the impact of the lower-of-cost-or-market rule on ending inventory evaluation. There has been substantial increases in the unit cost of discs throughout the year, and hence the inventory valuation method chosen will impact the financial statements.

The assistant credit manager for a jewellery wholesaler, must assess and compare the credit standing of two of their retail clients. The assessment, which would be used to determine if changes in credit policy were necessary, had to be submitted to both the credit manager and the sales manager in one week. This case provides students the opportunity to calculate financial ratios and use them in decision making. The focus should be on the development of the ratios and trying to appraise one business versus the other. If time is available, the instructor may wish to spend some time on credit appraisal. A follow-up to this case is available, Gardiner Wholesalers Incorporated (B), case 9A84J003.

This note discusses cost behaviour, break-even analysis contribution and projected income statements. In addition to the theoretical framework, two examples are presented and analyzed.