... of budgeted fixed overheads. Alternatively, proper allocation of budgeted fixed overheads would have reduced or even avoided the need to recognize inventory losses. The case provides an integrative view of cost and financial accounting. The authors would like to thank Jooanne Choi, Cynthia Fernendez...

...Jefferson P. Jones; James H. Long; Jonathan D. Stanley ABSTRACT This case employs a realistic scenario in which students apply for internships with Pane in the Glass, Inc.'s financial reporting group. As part of the interview process, students are required to demonstrate their financial accounting...

...Stephen A. Zeff ABSTRACT This article explains how the author discovered his interest in accounting history, and how he used his research and readings in history to enliven his more than 50 years of teaching introductory financial accounting to undergraduates. He then presents nine illustrations...

... of difficulty can be adjusted for use within undergraduate and graduate courses by varying the amount of information provided to students. This case is suitable for intermediate financial accounting, accounting theory, and financial statement analysis courses. LHIC is primarily a hotel real estate owner...

...Fred Phillips; Alecia Nagy ABSTRACT This study investigates whether reading case responses and using graphic organizers can assist students in developing case analysis skills, such as identifying supporting arguments and counterarguments in analyses of financial accounting policy choices...

..., students are expected to use critical thinking skills to identify and evaluate questionable choices in the target company's financial statements. This case is suitable for use in introductory and intermediate financial accounting as well as introductory auditing and assurance courses, and can be used...

... and staple it to a surface in the restaurant. The case requires students to address the legal, financial accounting, tax, and auditing issues arising from this tradition. The modular nature of the case allows the instructor to assign individual topics or the entire case, depending on the nature of the class...

... financial statements and financial reporting, and as a focused review in the early days of a subsequent accounting course. Specifically, we have used the case as early as the first day of an M.B.A. core financial accounting course. We have also used the case as a focused review at the beginning of our...

... is contingent upon student aptitude level. Students with low GPAs benefit more from the addition of post-lecture quizzes, while students with higher GPAs benefit more from the addition of pre-lecture quizzes. intermediate accounting financial accounting quizzes testing effect examinations...

... education financial accounting Within a very short period of time, all Australian reporting entities, whether listed, unlisted, public or private will be required to prepare financial statements in accordance with international accounting standards. At a meeting held in June 2002...

...Sue McGowan ABSTRACT This paper examines the effectiveness of an innovative assessment task for undergraduate accounting students in a financial accounting course. The task required students to undertake research to identify current changes and debates within the financial accounting domain...

... of financial accounting. Our findings reveal that students who used the software performed significantly better than those who had not on the exams that tested the underlying financial accounting material. Furthermore, implementation of the software resulted in better course management for the professor, who...