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Journal Articles

Max-Value Stores, Inc.: Financial Reporting of Gift Cards

Mahendra R. Gujarathi
Journal: Issues in Accounting Education
Issues in Accounting Education (2012) 27 (3): 783–798.
https://doi.org/10.2308/iace-50080
Published: 01 August 2012
...Mahendra R. Gujarathi ABSTRACT Max-Value Stores, Inc., a discount general merchandise operator, has initiated a program to sell its own gift cards and those of other retailers. This case provides an opportunity to apply your understanding of various financial reporting topics (revenue recognition...
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Includes: Supplementary data