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 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...

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...

This case is designed for an introductory MBA management accounting course or an MBA course in management planning and control systems. It provides exposure to (1) the basic assumptions in the creation of an operating plan; (2) analyzing the difference in actual and planned financial results,...

The purpose of this case is to illustrate the numerous financial accounting and reporting issues associated with the purchase of corporate bonds that may or may not be held to maturity. It requires students to calculate the effective semiannual interest rate and to prepare a bond premium...

The purpose of this case is to illustrate the numerous financial accounting and reporting issues associated with the issuance of corporate bonds at less than face value. The case requires students to calculate the effective semiannual interest rate and to prepare a bond amortization schedule. It...

After the successful implementation of Lean manufacturing concepts at U.S. Navy Aircraft Intermediate Maintenance Depot (AIMD) Lemoore, particularly with regard to the maintenance processes for the F404 engine on the F/A-18 Hornet, these concepts have became the standard by which production...

Tony Hamilton, brand manager for Distillers Delight in the United Kingdom, is preparing for his upcoming meeting with his boss, Charlotte Handy, managing director for the United Kingdom for Global Distillers, Inc., one of the leading companies in the alcoholic beverages industry. The purpose of...