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This is a relatively good summary case that raises a variety of basic financial accounting issues. It has been used as an exam for the first module of a course.

This case contains a set of audited financial statements for a small community hospital, and requires the students to assess where there are accounting problems, and where there are financial management problems.

This case provides an excellent opportunity to discuss the limitations on the use of comparative data in assessing the performance of a nonprofit organization. Despite these limitations, data like these may be useful, and students must decide how.

This case allows an instructor to combine several important elements into an evaluation. Students are asked to first consider the organization's strategy, then to consider the question of incentives, and finally to assess the organization's management control system in the light of both.

This case introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues.

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.

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.

Discusses accrual accounting in nonprofit organizations. Focuses on the three basic financial statements, and includes three practice case studies of increasing complexity.

Looks at the operating budget through several lenses. (1) the managerial context in which budget formulation takes place, distinguishing between the mechanical and behavioral aspects of preparing the budget. (2) the components of the operating budget and the steps involved in building a budget. (3) budgeting misfits-areas where the budget formulation phase does not work as well as it might because it does not fit well with other organizational activities.

Ever since there has been budgeting, there have been budgetees who engage in various activities to help improve their chances of obtaining the resources they desire, and supervisors who engage in their own ploys to try to prevent an inappropriate or wasteful use of resources. These ploys fall into four categories: (1) ploys for new programs, (2) ploys for maintaining or expanding ongoing programs, (3) ploys to resist cuts, and (4) ploys used primarily by supervisors.

Discusses the relationship between cost accounting and responsibility accounting, distinguishing between measurement and control. Then looks at several factors that must be considered in designing a responsibility accounting system. Discusses the different types of responsibility centers, and assesses the rationale for choosing one type over another. Discusses the management control process, dividing it into four phases: programming, budgeting, measuring, and reporting. Concludes with a discussion of some of the issues that must be considered in linking a motivation system to the responsibility accounting system.

Discusses the nature of responsibility accounting systems in health care, placing most of its emphasis on the management control system, and describing it in terms of its structure and process. Also discusses the six drivers of costs in healthcare organizations, and how they can be used for budgeting and reporting on financial results

Discusses the methodology for computing the full cost of a hospital's various products (goods and services). Includes a discussion of how activity-based costing can be used in health care.

Discusses the reasons that nonprofit organizations need to earn surpluses. The major focus is faced on asset replacement and cash needs.

Discusses the technique of ratio analysis, breaking ratios into four separate areas: profitability, liquidity, asset management, and long-term solvency.

Discusses techniques for analyzing a set of financial statements, distinguishing between accounting issues and financial management issues. Also discusses the use of ratios.

Discusses the elements of the statement of cash flows, illustrating the difference between the direct and indirect methods. Gives students practice in preparing a SCF

Discusses the tricky issues in measuring performance when financial results are secondary. Focuses on societal indicators, results measures, and process measures.

Explains the nine Generally Accepted Accounting Principles (GAAP), and discusses why depreciation if an important accounting concept that allows organizations to abide by GAAP.