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



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Best uses:


Undergraduate intermediate accounting

First-year MBA/Executive MBA Financial accounting


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Chang Medical Electronics (Chapter 1)

  1. Brief Excel Case: Leases

4 pages; intermediate

Accounting for sales-type leases

Accounting for operating leases

The effect of discount rates on reported revenues


This problem set requires students to prepare a table showing annual lease payments and outstanding balances for a manufacturer that leases its construction equipment as sales-type capital leases. Students must also show related journal entries and must determine the effect of different discount rates on reported income.



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