This brief case covers the accounting cycle for a start-up veterinarian practice. The first section includes only cash transactions; the second section includes accruals. Students make simple journal entries and then prepare an income statement and balance sheet. The case includes an Excel tutorial that lets students click buttons to make journal entries. As a journal entry is made, the program automatically updates the income statement and balance sheet. The tutorial also includes detailed explanations for the accounting process and for each journal entry. This case is a good introduction to financial accounting for first-year MBA or Executive MBA students.