Chapter 1, Introductory Cases Dublin Small Animal Clinic, Inc. 1 page; introductory

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First-year MBA/Executive MBA financial accounting

  1. Holton-Central Holdings, Inc.

2 pages; intermediate

Accounting cycle

Journal entries

Income statement

Balance sheet

Inventory journal entries

Holton-Central Holdings covers the accounting cycle for a manufacturing firm acquired out of bankruptcy. It is more complicated than Dublin Small Animal Clinic or Verona Springs Mineral Water because it is an existing company, covers journal entries for raw material, work-in-process, and finished goods inventory, and includes a number of additional accounting topics. The case is excellent as a review and expansion of the material covered in those two introductory cases.

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