Three exercises related to stockholders' equity are presented. Students are asked to record transactions, and then consider their effect on the financial statements. The exercises include the issuance of common and preferred stock, payment of dividends, repurchase and reissue of stock, stock...

This case can be used as a supplement to Berkshire Hathaway Inc. -- Intercorporate Investments (A) (UVA-C-2240). Students are presented with hypothetical data related to one of Berkshire Hathaway's investments and asked to compare the financial statement impacts of the investment if it is...

Monroe Clock Company, a producer of electrical timers, is trying to decide how to price a new device by considering variable versus fixed costs, the relevance of certain costs, and information regarding capacity utilization. The A case can be taught independently or in conjunction with the B...

Monroe Clock Company, a producer of electrical timers, is trying to decide how to price a new device by considering the method of overhead allocation and its impact on the cost of the household timer. The B case can be taught independently or in conjunction with the A case (UVA-C-2228), which...

John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case, UVA-C-2193), (2) whether to outsource some of his printing to another printing company (the B case, UVA-C-2194), and (3)...

John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case), (2) whether to outsource some of his printing to another printing company (the B case, UVA-C-2194), and (3) whether to both...

John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case, UVA-C-2193), (2) whether to outsource some of his printing to another printing company (the B case), and (3) whether to both...

This case exposes students to (1) basic assumptions in the creation of an operating plan; (2) analyzing the difference between actual and planned financial results, including the development of flexible expense budgets, quantifying the profit impact of various business risks that impact profit,...

This technical note discusses accounting for stock options. It includes a discussion of the business considerations in issuing stock options, the evolution of accounting for stock options, accounting for stock options using the intrinsic-value method and the fair-value method under U.S. GAAP,...

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...