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Accounting at MacCloud Winery (Spanish version)
Hawkins, David F.; Kaplan, Robert S.; Miller, Gregory S.Case HBS-107S24Accounting and ControlUses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the underlying thought process regarding accounting, rather than on "proper" numerical calculations.Starting at €8.20
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Bausch & Lomb, Inc. (A) (Spanish version)
Miller, Gregory S.; Noe, Christopher F.Case HBS-114S09Accounting and ControlBausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.Starting at €8.20
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Bausch & Lomb, Inc. (C) Juego de Números en Bausch & Lomb
Miller, Gregory S.; Noe, Christopher F.Case HBS-114S10Accounting and ControlComplementa el caso (A).Starting at €5.74
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Accounting Turbulence at Boeing
Heese, Jonas; Srinivasan, Suraj; Lane, David; Barnett, JamesCase HBS-118020-EAccounting and ControlUnlike its rival Airbus, Boeing used a practice called program accounting to record its commercial aircraft expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircrafStarting at €8.20
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Kim Park (B): Liabilities, Teaching Note
Hawkins, David F.; Narayanan, V.G.; Miller, Gregory S.Teaching Note HBS-110021-EAccounting and ControlTeaching Note for [110018].Starting at €0.00
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Accounting Outages at Plug Power? (B)
Heese, Jonas; Pacelli, Joseph; Barnett, JamesCase HBS-124018-EAccounting and ControlThe case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits.Starting at €5.74
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Accounting Outages at Plug Power? (C)
Heese, Jonas; Pacelli, Joseph; Barnett, JamesCase HBS-124019-EAccounting and ControlSet in June 2023, the C case explores Plug Power's recovery from its financial restatements, how it benefited from government subsidies, and new strategic alliances.Starting at €5.74
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Bausch & Lomb, Inc. (B) (Spanish Version)
Miller, Gregory S.; Noe, Christopher F.Case HBS-114S11Accounting and ControlComplementa el caso (A).Starting at €5.74
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Whole Foods under Amazon
Campbell, Dennis; Sandino, Tatiana; Barnett, James; Snively, ChristineCase HBS-118074-EAccounting and ControlIn August 2018, Amazon acquired Whole Foods Market for $13.7 billion. Whole Foods was struggling with high costs and faced growing competition from traditional supermarkets offering more organic products. Prior to the acquisition, Whole Foods began rolling out a new order-to-shelf (OTS) inventory management system that many observers believed had led to shortages. For years, store team leaders at Whole Foods were empowered to make inventory decis...Starting at €8.20
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Kim Park (B): Liabilities
Hawkins, David F.; Miller, Gregory S.; Narayanan, V.G.Case HBS-110018-EAccounting and ControlA series of caselets exploring the accounting for liabilities.Starting at €5.74