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An introduction to accounting for current assets: receivables, inventories, and other current assets. Included are discussions of FIFO, LIFO, average cost, and explanation of accounting for manufactured inventories. To be assigned with cases on inventory valuation as an introduction to current assets.

Spreadsheet Supplement for case 193048

Spreadsheet Supplement for case 193046

An introduction to depreciation accounting and depreciation methods for capital assets. Also covers gains or losses on asset disposal and accounting for other investments and intangibles.

An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue.

Fairmont Limited is a company involved in real estate development in western Canada. Fairmont (B) deals with complex stock transactions and follows the Fairmont (A) case 9A84K022.

One year after opening a gift shop, a young entrepreneur reviews his results. This exercise requires students to record the business transactions and necessary adjusting entries for the year, and prepare an income statement and balance sheet. This is an introductory transaction analysis case for an introductory finance course.

Saskatoon Country Supplies was a small farm hardware and household supply store located southeast of Saskatoon, Saskatchewan. Jim Tykoliz, the firm's general manager, was to prepare the August 1985 Bank Reconciliation Statement.

This exercise reviews depreciaton of fixed assets. It covers double-declining balance method, units-of-output, straight-line depreciation, trade-ins and depreciating pooled assets, and it emphasizes the principle of depreciating assets according to their use.

Preparing a bank reconciliation given limited information. Difficult.

Spreadsheet supplement to 193029.

Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders.

Introduces the accounting framework, basic financial statements, and eleven accounting concepts.

Describes the purpose, preparation, and uses of the statement of cash flows. Intended as an introduction to the statement. Illustrates and explains the differences and similarities between direct cash flow statements, indirect cash flow statements, and funds flow statements.

One year after opening a gift shop, a young entrepreneur reviews his results. This exercise requires students to record the business transactions and necessary adjusting entries for the year, and prepare an income statement and balance sheet. This is an introductory transaction analysis case for an introductory finance course.

Preparing a bank reconciliation given limited information. Difficult.

An introduction to the vocabulary and methodology of bookkeeping and accounting records.

An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a ski resort company, the case provides additional information which allows a student to prepare both a direct and an indirect statement of cash flows. A rewritten version of an earlier case.

Spreadsheet Supplement for case 192155

Spreadsheet Supplement for case 192140