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

Financial reporting


  1. Brief Excel Case: Defined Benefit Retirement Plans

5 pages; intermediate

Accounting for defined benefit retirement plans

Service costs

Interest costs

Cost of changes in actuarial assumptions


This problem set requires that students compute service costs, interest costs, and the cost of changes into a discount rate. This is a relatively rote calculation but it does help students understand what influences pension liabilities.

Best uses:


Undergraduate intermediate accounting

First-year MBA/Executive MBA Financial accounting

Financial reporting

Financial statement analysis


Use with:


The Boeing Company: Retiree Benefits, 2008 (Chapter 3)

  1. Brief Excel Case: Securitization

6 pages; advanced

Accounting for securitizations

Retained interests

Discount rates

Assumed default rates


This case is both a note and a problem set. It explains the basics of securitization and then asks students to compute a firm’s gain or loss from securitizing receivables and to then record gains or losses as the estimated default rate and discount rate change.

Best uses:


Undergraduate intermediate accounting

First-year MBA/Executive MBA Financial accounting

Financial reporting

Financial statement analysis


Best use:


General Growth Properties: Crises in Securitization (Chapter 2)

New Century Financial Corp (Chapter 3)

Mitchells & Butlers plc (Chapter 4)

Harley-Davidson, Inc. (B): February 2010 (Chapter 5)



  1. Brief Excel Case: Business valuation

4 pages; intermediate

Discounted cash flow valuations

Market comparable/market multiple valuations


This case requires that students modify market multiple valuations and a discounted cash-flow valuation, and then consider which calculations are the most reliable. The required calculations are quite simple but the exercise, which is based on a highly realistic example, helps students understand that most valuations that are not based on quoted market prices in active markets are highly subjective.

Best uses:


Undergraduate intermediate accounting

First-year MBA/Executive MBA Financial accounting

Financial reporting

Financial statement analysis

Valuation

Best uses:


Asher Associates: Acquisition Targets (Chapter 6)

Sunbelt Beverage Corp: Fair Value Litigation (Chapter 6)



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