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Toddler Treasures, Inc.
Brownlee, E. Richard IICase DARDEN-C-2306-EAccounting and ControlStudents must determine the price (rate) and quantity (efficiency) variance for materials and labor used in manufacturing a new product, along with delivery variances. Does the company product manager's decision to change materials appear to be a good one? This start-up company grew from a cottage industry to a manufacturing company.Starting at €8.20
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Toddler Treasures, Inc. - Teaching Note
Brownlee, E. Richard IITeaching Note DARDEN-C-2306TN-EAccounting and ControlTeaching note for product C-2306Starting at €0.00
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Giberson's Glass Studio
Brownlee, E. Richard IICase DARDEN-C-2205-EAccounting and ControlEdward Englehardt Giberson, the proprietor, is a skilled glassblower whose business is on the verge of bankruptcy. He works in his studio almost every day, and his products sell reasonably well. On average, he has at least a two-week backlog of orders. He realizes his prices are too low, yet the artistic nature of his products makes it difficult to set prices based on any systematic assessment of demand or comparison with similar products. In des...Starting at €8.20
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Wilmont Chemical Corporation
Brownlee, E. Richard IICase DARDEN-C-2207-EAccounting and ControlThe Wilmont Chemical Corporation produces a variety of industrial products, including a specialty chemical called SC. The company uses an actual costing system and the LIFO inventory method. At the beginning of each year, the company’s controller estimates the total direct cost (omitting any manufacturing overhead allocation) per unit of producing SC. Unfortunately, the market demand and selling price are difficult to predict, as are the raw mate...Starting at €8.20
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Present Value Applications - Teaching Note
Brownlee, E. Richard II; Wiese, CatherineTeaching Note DARDEN-C-2100TN-EAccounting and ControlTeaching note for product C-2100Starting at €0.00
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Boulevard Sandwiches, Inc. (A) - Teaching Note
Brownlee, E. Richard II; Lynch, Luann J.Teaching Note DARDEN-C-2433TN-EAccounting and ControlTeaching Note for Product C-2433Starting at €0.00
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Hamilton’s Electronics Services, Inc.
Lynch, Luann J.; Brownlee, E. Richard IICase DARDEN-C-2380-EAccounting and ControlDavid Hamilton has opened Hamilton’s Electronics Services, Inc. During the first year, he was too busy to keep much in the way of accounting records. Early in January of the following year, he hired a local CPA to reconstruct, in summary form, all the transactions that had occurred in his business during the previous year.Starting at €8.20
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The Garden Place-One Year Later - Teaching Note
Brownlee, E. Richard II; Lynch, Luann J.Teaching Note DARDEN-C-2068TN-EAccounting and ControlTeaching note for product C-2068Starting at €0.00
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Accounting for Defined Benefit Pension Plans at Caperton Corporation
Brownlee, E. Richard II; Hopkins, Justin J.Exercise DARDEN-C-2375-EAccounting and ControlThis exercise teaches students to account for defined benefit pension plans using a simplified example of Caperton Corporation's defined benefit plan. The simplification treats all employees as one homogeneous group (same age, retirement date, and terminal date), which allows students to calculate present values and focus on the accounting for the future cash flows. Included is a concise spreadsheet answer guide, which illustrates the present-val...Starting at €8.20
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Global Fabricators, Inc.
Allen, Brandt R.; Brownlee, E. Richard IICase DARDEN-C-2296-EAccounting and ControlIdeal for MBA students, this case presents an exercise that tests students' knowledge of financial accounting and reporting and how the tax system affects financial reporting. Students are asked to complete an exercise that focuses on the income tax footnote. This footnote provides information that can be used to assess a seller’s tax liability or an acquirer’s tax costs associated with an M&A transaction. As part of the exercise, students are as...Starting at €8.20