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Discusses the advantages and disadvantages of alternative inventory flow assumptions allowed in the United States. A single exhibit shows that in Year 2, a company using LIFO in Year 1 could report higher net income by switching to FIFO at a cost of higher income taxes. Retaining LIFO would save taxes but lead to lower reported income. A rewritten version of an earlier note.

A computer subsidiary appears to be unprofitable. Managers must determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability. Allows clear separation of variable costs from fixed costs. A rewritten version of an earlier case.

Spreadsheet Supplement for case 197104

Spreadsheet Supplement for case 902401

This case presents the situation of an unemployed web page designer who starts a new consulting firm with personal savings and a family loan. Two months later, she is to report on operations to her father, using financial reports she must design and construct.

To be used with (9-192-150).

A small manufacturer of car wash facilities has been unable to develop management systems because of rapid growth. Now size dictates the need for such systems because the current personal management style is proving inadequate.

Supplements the (A) case.

Supplements the (A) case.

The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority.

A new company that manufactures computer games must begin to capitalize computer software development costs. Issues that must be addressed include the effects of capitalization and decisions about how to match costs with future revenues.

Supplements the (A) case.

Custom Research is considering terminating service to many clients to eliminate unprofitable work and concentrate on the more profitable client projects.

Depreciation policies at Delta Air Lines and Singapore Airlines are compared and contrasted against a summary of operating data from each airline. Questions focus attention on differing depreciation policies.

Discusses the net present value and internal rate of return methods for analyzing capital investments. Assumes prior knowledge of compound interest and present value methods.

The marketing director and finance director must set the price for an expensive yet competitive fabric. Recent price increases have not been matched by competitors, and market share has been lost. The case provides an opportunity to practice contribution analysis considering variable and fixed costs as reported in a typical cost report.

Common-size balance sheets and financial ratios are given for thirteen companies. Students must identify which company is in which of thirteen industries. Gives students practice in using financial ratios and exploring financial characteristics of companies and industries.

Spreadsheet Supplement for case 198005.

Supplements the (A) case.

Spreadsheet Supplement for case 198002