Author Profile
Lynch, Luann J.
An Introduction to Cost Behavior
C-2510 | Published April 14, 2025 | 11 pages Technical Note
Collection: Darden School of Business
This note provides an introduction to cost behavior, or how a cost changes in response to changes in activity. It covers variable costs, fixed costs, mixed costs, and step-fixed costs and discusses s... Read More
Relevant Costs and Benefits in Decision-Making: Application to Selected Management Decisions
C-2511 | Published April 08, 2025 | 10 pages Technical Note
Collection: Darden School of Business
Drawing upon the concepts of relevant costs and benefits presented in "Relevant Costs and Benefits in Decision-Making: An Introduction" (UVA-C-2512), this note discusses how those concepts apply to ce... Read More
Relevant Costs and Benefits in Decision-Making: An Introduction
C-2512 | Published April 08, 2025 | 4 pages Technical Note
Collection: Darden School of Business
This note presents an introduction to relevant costs and benefits—those costs and benefits that differ between two alternatives in decision-making. The note provides important terminology around this ... Read More
Accounting Workout: Exercises in Revenue Recognition
C-2494 | Published April 02, 2025 | 17 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to revenue recognition. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Property, Plant, and Equipment
C-2493 | Published April 02, 2025 | 25 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to property, plant, and equipment (PP&E). They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in the Basics of Financial Accounting
Lynch, Luann J. Neveu, Alison Kempe, Anika
C-2501 | Published April 02, 2025 | 10 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to the basics of financial accounting. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Cost Allocation
Lynch, Luann J. Neveu, Alison Kempe, Anika
C-2500 | Published April 02, 2025 | 8 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to cost allocation. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Cost Behavior and Breakeven Analysis
C-2502 | Published April 01, 2025 | 9 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to cost behavior and breakeven analysis. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Cost Behavior and Management Decisions
C-2503 | Published April 01, 2025 | 12 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to cost behavior and management decisions. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Cost-Volume-Profit Analysis
C-2509 | Published March 28, 2025 | 8 pages Technical Note
Collection: Darden School of Business
This note discusses cost-volume-profit (CVP) analysis, an analytic took that uses the relationships among compensation of the profit equation—price, volume, cost structure, and profit—to assess the fi... Read More
An Introduction to Cost Allocation
C-2506 | Published March 24, 2025 | 14 pages Technical Note
Collection: Darden School of Business
This note discusses the concept of cost allocation, focusing specifically on allocating overhead, or indirect, costs to products and services. It presents a four-step process to designing cost-allocat... Read More
A Brief Overview of Costs
C-2507 | Published March 20, 2025 | 5 pages Technical Note
Collection: Darden School of Business
This note highlights the importance of costs in management decision-making, focusing specifically on the notion that costs that should be considered when making decisions depends on the decision at ha... Read More
A Brief Introduction to Managerial Accounting
C-2508 | Published March 20, 2025 | 3 pages Technical Note
Collection: Darden School of Business
This note process a brief overview of managerial accounting, placing it in the context of three sets of books: managerial books, financial books, and tax books. It includes these books’ different audi... Read More
Bright Books, Inc.
C-2498 | Published March 05, 2025 | 2 pages Case
Collection: Darden School of Business
In this fictionalized case, Steve Becker has just finished his first year running Bright Books, Inc. (Bright Books), a bookseller specializing in the education sector. He started Bright Books after se... Read More
Bright Books, Inc.: Chapter 2
C-2499 | Published March 05, 2025 | 4 pages Case
Collection: Darden School of Business
Bright Books, Inc.—a wholesale bookseller specializing in the education sector—has just completed its second year of operations, and the company's finance director, Joan Spark, must construct a summar... Read More
Marcy’s Foods, Inc.
C-2496 | Published February 10, 2025 | 2 pages Case
Collection: Darden School of Business
In this fictionalized case, Claire Marcy has just finished her first year running Marcy's Foods, Inc., a wholesale supplier of ingredients for the New York City restaurant industry. During the past ye... Read More
Marcy’s Foods, Inc.: A Second Serving
C-2497 | Published February 10, 2025 | 3 pages Case
Collection: Darden School of Business
Marcy's Foods, Inc.—a wholesale supplier of ingredients for the New York City restaurant industry—has just completed its second year of operations, and founder Claire Marcy has hired local CPA Tom Hug... Read More
Accounting Workout: Exercises in Bonds
C-2481 | Published February 05, 2025 | 21 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to bonds. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Accounts Receivable
C-2482 | Published February 05, 2025 | 17 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to accounts receivable. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Intercorporate Investments
C-2490 | Published January 28, 2025 | 32 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to intercorporate investments. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Inventory
C-2491 | Published January 28, 2025 | 35 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to inventory. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Owners' Equity
C-2492 | Published January 28, 2025 | 10 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to owners' equity. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting Workout: Exercises in Contingent Liabilities
C-2489 | Published January 28, 2025 | 5 pages Exercise
Collection: Darden School of Business
These exercises ask students to solve problems related to contingent liabilities. They are targeted for use in introductory financial accounting courses at the MBA level. Read More
Accounting for Revenues
C-2478 | Published March 06, 2024 | 12 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for revenues. It discusses the five-step process to revenue recognition outlined in Accounting Standards Codification (ASC) 606 and applies those... Read More
Accounting for Property, Plant, and Equipment and Depreciation Expense
C-2477 | Published March 05, 2024 | 12 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for property, plant, and equipment and depreciation expense. It discusses determining what costs related to the asset should be capitalized and w... Read More
Accounting for Owners’ Equity
C-2476 | Published February 26, 2024 | 10 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for owners’ equity. It discusses the concepts of common stock and preferred stock, as well as authorized, issued, and outstanding shares. It cove... Read More
Accounting for Accounts Receivable and Bad Debt Expense
C-2473 | Published February 21, 2024 | 12 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and es... Read More
Accounting for Inventory and Cost of Goods Sold Expense
C-2474 | Published February 21, 2024 | 11 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for inventory and cost of goods sold expense. It discusses accounting for the purchase and sale of inventory, periodic and perpetual inventory sy... Read More
Accounting for Bonds
C-2475 | Published February 21, 2024 | 13 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for bonds. It discusses bonds priced at face value, a discount, and a premium. It discusses the differences between the coupon rate and effective... Read More
The Financial Reporting Process and Annual Report: A Brief Overview
C-2466 | Published January 26, 2024 | 7 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of the financial reporting process. It includes a discussion of key players in the process, financial reporting requirements, the external audit process, and t... Read More
Accounting for Intercorporate Equity Investments
C-2464 | Published January 18, 2024 | 21 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for investments in equity securities. It discusses passive investments and fair value accounting, investments resulting in significant influence ... Read More
Accounting for Contingent Liabilities
C-2467 | Published January 18, 2024 | 3 pages Technical Note
Collection: Darden School of Business
This technical note provides an overview of accounting for contingent liabilities. It outlines the decision process management uses to determine the financial statement implications of such liabilitie... Read More
Working Capital: A Summary of Ratios by Industry, 2023
C-2471 | Published December 20, 2023 | 11 pages Technical Note
Collection: Darden School of Business
This technical note graphically presents various working capital ratios (days inventory outstanding, days sales outstanding, days payables outstanding, cash conversion cycle, and operating cycle) over... Read More
What’s in a Name? Classifying Securities at Silicon Valley Bank
Lynch, Luann Hopkins, Justin J. Quintero Corral, Alejandro
C-2470 | Published December 18, 2023 | 10 pages Case
Collection: Darden School of Business
On March 17, 2023, Silicon Valley Bank Financial Group (SVBFG) declared bankruptcy. It had reported net income in 2022 of $1.6 billion, and KPMG had just signed the audit report for SVBFG on February ... Read More
The Equity Academy
Lynch, Luann J. Spangler, Stephanie
C-2435 | Published September 01, 2020 | 18 pages Case
Collection: Darden School of Business
A former teacher in Washington, DC, in her final year of graduate school pursuing an MBA is tasked with preparing a five-year financial forecast to support an application for a potential charter schoo... Read More
PerkinElmer Acquires EUROIMMUN
C-2441 | Published June 16, 2020 | 19 pages Case
Collection: Darden School of Business
On June 16, 2017, PerkinElmer, Inc., announced that it would acquire EUROIMMUN Medizinische Labordiagnostika AG (EUROIMMUN), thus making EUROIMMUN an official subsidiary of PerkinElmer. Students are e... Read More
Boulevard Sandwiches, Inc. (B)
Brownlee, E. Richard II Lynch, Luann J.
C-2434 | Published January 14, 2020 | 5 pages Case
Collection: Darden School of Business
Alan Philips has just completed his first year as manager of Boulevard Sandwiches, Inc., Unit No. 2. Actual profit for the year was well below budgeted profit. Philips is preparing for a meeting with ... Read More
Boulevard Sandwiches, Inc. (A)
Brownlee, E. Richard II Lynch, Luann J.
C-2433 | Published January 14, 2020 | 5 pages Case
Collection: Darden School of Business
Carla Thomas, the owner of Boulevard Sandwiches, is preparing to meet with Alan Philips, the new manager of Boulevard Sandwiches, Inc., Unit No. 2, in mid-December 2017. The primary purpose of this me... Read More
Executive Incentive Pay Disclosures at Etsy, Inc.
Haskins, Mark E. Lynch, Luann J.
C-2430 | Published December 06, 2019 | 22 pages Case
Collection: Darden School of Business
The financially savvy (fictional) protagonist in this case is an independent artist, intrigued with the possibility of becoming a seller on the Etsy, Inc., marketplace. As such, she is seeking to lear... Read More
Revenue Recognition (Topic 606) at Salesforce.com, Inc.
Haskins, Mark E. Lynch, Luann J.
C-2428 | Published September 20, 2019 | 25 pages Case
Collection: Darden School of Business
This case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com’s January 31, 2019, 10-K. Maria, the fictional protagonist, is seeking t... Read More
Potential Volatility Comes to Earnings: A Look at Berkshire Hathaway’s Equity Investments
Lynch, Luann J. Haskins, Mark E.
C-2426 | Published June 19, 2019 | 22 pages Case
Collection: Darden School of Business
Based in Omaha, Nebraska, Berkshire Hathaway Inc. is a holding company that invests in many diverse businesses. The most significant of those are property and casualty insurance businesses, although t... Read More
Shareholders’ Equity at PepsiCo
Lynch, Luann J. Haskins, Mark E.
C-2425 | Published May 28, 2019 | 16 pages Case
Collection: Darden School of Business
This case provides instructors with an opportunity to discuss some of the fundamental aspects of a typical public company’s shareholders’ equity financial reporting and financial disclosures. As such,... Read More
Caterpillar Inc. Taps the Chinese Bond Market
Lynch, Luann J. Haskins, Mark E.
C-2418 | Published May 09, 2019 | 12 pages Case
Collection: Darden School of Business
An MBA graduate prepares for a possible interview with Caterpillar Inc. by reading about the company's longtime presence in China manufacturing heavy equipment and its continued optimism about the hea... Read More
Daimler Taps the Chinese Panda Bond Market
Lynch, Luann J. Haskins, Mark E.
C-2417 | Published May 09, 2019 | 14 pages Case
Collection: Darden School of Business
Preparing for a potential interview, an MBA graduate reads extensively about Daimler AG. She learns about company’s longtime presence in China manufacturing luxury automobiles and its continued invest... Read More
United Technologies Corporation Buys Rockwell Collins, Inc.
C-2415 | Published October 26, 2018 | 13 pages Case
Collection: Darden School of Business
A senior industry analyst focused on aviation and aerospace at an investment advisory firm in Northern Virginia, pondered the potential implications of the acquisition by United Technologies Corporati... Read More
Equity Investments at Berkshire Hathaway
Haskins, Mark E. Lynch, Luann J.
C-2416 | Published October 02, 2018 | 16 pages Case
Collection: Darden School of Business
As Berkshire Hathaway had reported in its 2018, first quarter, 10-Q, it was "engage[d] in a number of diverse business activities." Maria knew that Berkshire Hathaway bought the stock of numerous othe... Read More
A New Era in Revenue Recognition: General Dynamics and Ford
Haskins, Mark E. Lynch, Luann J.
C-2414 | Published September 05, 2018 | 33 pages Case
Collection: Darden School of Business
What had started out as an easy perusal of two recently issued 2017 corporate annual reports had morphed into a task of sleuthing when the reader had come across what some experts referred to as "the ... Read More
Equity Compensation and the US Tax Consequences
Frank, Mary Margaret Lynch, Luann J.
C-2385 | Published August 17, 2018 | 13 pages Technical Note
Collection: Darden School of Business
This technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees’ incent... Read More
Facebook, Inc.: A Look at Corporate Governance
Lynch, Luann J. Hopkins, Justin J.
C-2411 | Published June 18, 2018 | 22 pages Case
Collection: Darden School of Business
This case examines Facebook's corporate governance by reviewing information in the company's proxy statement. Students become familiar with the nature and type of information in proxy statements. They... Read More
Amazon.com, Inc. Buys Whole Foods Market
Lynch, Luann J. Haskins, Mark E.
C-2409 | Published March 19, 2018 | 13 pages Case
Collection: Darden School of Business
After Amazon.com announced it would acquire Whole Foods, shares of supermarkets in the United States were hit hard; the same was true for grocers in Europe, as investors there worried about the possib... Read More
A Note on Responsibility Centers
C-2400 | Published December 13, 2017 | 2 pages Technical Note
Collection: Darden School of Business
Organizational design is one of the basic building blocks of control, because it reflects the division of resources and the assignment of responsibility throughout the firm. In particular, each organi... Read More
A Note on Budgeting and Strategic Profitability Analysis
C-2405 | Published December 12, 2017 | 16 pages Technical Note
Collection: Darden School of Business
A budget is a tool that allows an organization to put its strategy into financial terms. It can be described as the financial plan for the organization. The organization as a whole will prepare a prof... Read More
A Note on Performance Measurement
C-2399 | Published December 08, 2017 | 6 pages Technical Note
Collection: Darden School of Business
Performance measurement is at the heart of management. How a manager's performance is measured strongly influences that manager's decisions and how that manager spends his or her time. If you tell the... Read More
JW Sports Supplies (C)
C-2404 | Published November 28, 2017 | 2 pages Case
Collection: Darden School of Business
In this case, the owners of JW Sports Supplies consider the possibility of dropping the custom gym bag product line. Students must consider which costs are avoidable and which are not avoidable if the... Read More
JW Sports Supplies (A)
C-2402 | Published November 28, 2017 | 3 pages Case
Collection: Darden School of Business
James Jones and William West started a company to make what they considered the ideal gym bag, one that would incorporate the features they both desired and that would be of a sufficient quality to wi... Read More
JW Sports Supplies (B)
C-2403 | Published November 28, 2017 | 5 pages Case
Collection: Darden School of Business
In this case, James Jones and William West's company, JW Sports Supplies, has begun to offer a second product line—a customized gym bag. The owners consider the topic of overhead allocation in determi... Read More
MGM Resorts International: Accounts Receivable
C-2401 | Published September 14, 2017 | 14 pages Case
Collection: Darden School of Business
An analyst's manager at a local investment firm had been reading through a recent report regarding MGM Resorts International when he noticed a drop in the company’s bad debt expense estimate for 2016.... Read More
Hamilton’s Electronics Services, Inc.: The Second Year
Lynch, Luann J. Frank, Mary Margaret
C-2396 | Published June 30, 2017 | 3 pages Case
Collection: Darden School of Business
The owner of Hamilton's has provided his CPA with all the company's invoices, bank statements, and a lot of other miscellaneous business-related information for the company's second year. He has asked... Read More
The Wells Fargo Commercial Banking Scandal
Lynch, Luann J. Cutro, Cameron
C-2394 | Published April 25, 2017 | 12 pages Case
Collection: Darden School of Business
On October 25, 2016, Timothy J. Sloan, the new CEO of Wells Fargo bank, apologized to 1,200 of his employees in Charlotte, North Carolina. Sloan had been named to the company's top position two weeks ... Read More
Working Capital: A Summary of Ratios by Industry, 2016
C-2388 | Published November 18, 2016 | 10 pages Technical Note
Collection: Darden School of Business
This technical note presents various working capital ratios from 2012 through 2015 by industry and for some well-known companies. Read More
Hamilton’s Electronics Services, Inc.
Lynch, Luann J. Brownlee, E. Richard II
C-2380 | Published September 19, 2016 | 2 pages Case
Collection: Darden School of Business
David Hamilton has opened Hamilton's Electronics Services, Inc. During the first year, he was too busy to keep much in the way of accounting records. Early in January of the following year, he hired a... Read More
The Volkswagen Emissions Scandal
Lynch, Luann J. Cutro, Cameron Bird, Elizabeth
S-0267 | Published July 21, 2016 | 17 pages Case
Collection: Darden School of Business
In September 2015, VW had admitted to United States regulators that it had deliberately installed "defeat devices" in many of its diesel cars, which enabled the cars to cheat on federal and state emis... Read More
The Garden Spot: Year Two
C-2379 | Published July 05, 2016 | 3 pages Case
Collection: Darden School of Business
The owner and manager of a small garden shop needs to prepare the financial statements for the shop's second year of operation. These financial statements will assess the financial performance of her ... Read More
The Garden Spot: Year One
C-2378 | Published July 05, 2016 | 2 pages Case
Collection: Darden School of Business
The owner and manager of a small garden shop that opened on January 1 needs to analyze and record transactions, prepare financial statements, and assess the company's performance during its first year... Read More
Doc's Barbershop
Lynch, Luann J. Simko, Paul J.
C-2376 | Published June 15, 2016 | 4 pages Case
Collection: Darden School of Business
Stoker has a decision to make: he has been offered a job in a successful barbershop that has retained its old-fashioned atmosphere, or with a small loan, he could open his own shop. Students are asked... Read More
A Simple Exercise in Accrual Accounting to Illustrate the Timing of Revenue and Expense Recognition
C-2372 | Published March 24, 2016 | 2 pages Exercise
Collection: Darden School of Business
In this exercise students work for an organization that offers various events to its members and have spent the months of October and November organizing a conference to be held the following February... Read More
Johansen's: The New Scorecard System
Lynch, Luann J. Forman, Jennifer Gillam, Graham
C-2371 | Published March 17, 2016 | 15 pages Case
Collection: Darden School of Business
Johansen's has just completed its first year under a new scorecard system for evaluation of manager performance. The manager of Store 51 has traditionally been one of the company's top-performing mana... Read More
Kesmore Corporation
Lynch, Luann J. Frank, Mary Margaret
C-2362 | Published June 18, 2015 | 1 pages Exercise
Collection: Darden School of Business
Students are given Kesmore Corporation's balance sheet as of December 31, 2014, and December 31, 2013, as well as information pertaining to its 2014 activities and asked to prepare a statement of cash... Read More
J&J, Inc.
Lynch, Luann J. Frank, Mary Margaret
C-2361 | Published June 18, 2015 | 2 pages Exercise
Collection: Darden School of Business
Jack and Jill, first-year MBA students at the Darden School of Business, discovered their mutual interest in entrepreneurship and agreed to consider developing a small start-up during the summer after... Read More
The Summer Program at Portsmouth Abbey
Lynch, Luann J. Seeley, Jeremy
C-2358 | Published June 08, 2015 | 8 pages Case
Collection: Darden School of Business
In February 2014, Tim Seeley reflected on his recent conversation with the headmaster of Portsmouth Abbey School. Seeley had been running the school's summer program since 2012. The summer program had... Read More
The Real Green IT Machine (B): Sensitivity Analysis of a Proposed Capital Investment
Lynch, Luann J. Allen, Brandt R.
C-2351 | Published August 05, 2014 | 4 pages Case
Collection: Darden School of Business
This case is a follow-up to UVA-C-2295. The analysis of the proposed new data center suggested that the project’s net present value was negative—not by much, but by enough to be of concern. Scheduled ... Read More
Johansen's New Scorecard System: The Summit
Lynch, Luann J. Forman, Jennifer Gillam, Graham
C-2349 | Published May 27, 2014 | 12 pages Case
Collection: Darden School of Business
Johansen's, a large high-end department store, has just completed its first year under a new scorecard system for evaluation of manager performance. The manager of Store 51 has traditionally been one... Read More
Working Capital: A Summary of Ratios by Industry
Lynch, Luann J. Gillam, Graham Forman, Jennifer
C-2348 | Published May 19, 2014 | 7 pages Case
Collection: Darden School of Business
The case graphically presents various working capital ratios (days inventory outstanding, days sales outstanding, days payables outstanding, cash conversion cycle, and operating cycle) over the 2009-t... Read More
The Accounting Case @ Learning Team 50
C-2344 | Published June 12, 2013 | 6 pages Case
Collection: Darden School of Business
This case works well following an introductory class on transaction analysis and preparation of basic financial statements. A learning team of Darden MBA students meets to discuss the case assigned fo... Read More
ConAgra Foods, Inc.—Stockholders' Equity
C-2342 | Published May 15, 2013 | 3 pages Exercise
Collection: Darden School of Business
This exercise asks students to use consolidated balance sheets and statements of stockholders' equity for ConAgra Foods, Inc., to help them answer three questions pertaining to the issuance of stock s... Read More
General Electric Company: Inventory
C-2336 | Published October 03, 2012 Exercise
Collection: Darden School of Business
This exercise presents the inventory footnote from General Electric Company's 2011 annual report. Students are asked to make inferences about inventory values on the balance sheet and to use the LIFO ... Read More
American International Group, Inc.—The Financial Crisis
C-2322 | Published June 07, 2011 | 19 pages Case
Collection: Darden School of Business
The case details the history of AIG, its organizational structure, and involvement in the market for credit default swaps and the financial crisis. Edward Liddy has been appointed by Treasury Secretar... Read More
Breeden Security, Inc. (B)
C-2308 | Published October 27, 2009 | 12 pages Case
Collection: Darden School of Business
Marlene Baer, the controller of Breeden Security USA, recognizes that grouping all manufacturing overhead costs together and allocating them to Breeden's two products is not very accurate. She groups ... Read More
Breeden Security, Inc. (A)
Allen, Brandt R. Rotch, William Lynch, Luann J.
C-2307 | Published October 27, 2009 | 3 pages Case
Collection: Darden School of Business
Breeden Electronics USA is a start-up division of a German company. It plans to produce two products, both electronic signaling devices. Herman Klein, the division president, has asked his controller,... Read More
FinePrint Company (Abridged)
C-2298 | Published September 20, 2009 | 3 pages Case
Collection: Darden School of Business
John Johnson, owner of FinePrint Company, is presented with two opportunities to consider: (1) whether to accept a one-time special printing order, and (2) whether to outsource some of his printing to... Read More
The Real Green IT Machine (A)
Allen, Brandt R. Lynch, Luann J.
C-2295 | Published March 20, 2009 | 5 pages Case
Collection: Darden School of Business
A large bank is attempting to cost justify a proposed, large (60,000-square-foot) data center based upon energy savings achieved principally through the green technology of water cooling and energy re... Read More
Johnson Beverage, Inc.
C-2292 | Published March 02, 2009 Case
Collection: Darden School of Business
Jack Johnson, owner of Johnson Beverage, has just received notice that one of his largest and most loyal customers may want to negotiate a lower price for its product purchases. Information compiled b... Read More
Berkshire Hathaway Inc.?Intercorporate Investments (B)
C-2276 | Published December 31, 2008 | 2 pages Case
Collection: Darden School of Business
This case can be used as a supplement to "Berkshire Hathaway Inc.?Intercorporate Investments (A)" (UVA-C-2240). Students are presented with hypothetical data related to one of Berkshire Hathaway's inv... Read More
Stockholders' Equity Exercises
C-2281 | Published February 29, 2008 | 3 pages Exercise
Collection: Darden School of Business
Three exercises related to stockholders' equity are presented. Students are asked to record transactions and then consider their effect on the financial statements. The exercises include the issuance ... Read More
Accounting for Marketable Securities
Haskins, Mark E. Lynch, Luann J.
C-2280 | Published February 27, 2008 | 10 pages Technical Note
Collection: Darden School of Business
This note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in co... Read More
North Mountain Nursery, Inc.: Statement of Cash Flow
C-2259 | Published June 12, 2007 | 3 pages Case
Collection: Darden School of Business
After interviewing for the position of chief financial officer at a small business, North Mountain Nursery, John Powers decides to look at its financial statements for 2006. Discovering that there is ... Read More
An Exercise in Accounting for Marketable Securities
C-2277 | Published January 25, 2007 | 2 pages Case
Collection: Darden School of Business
This exercise illustrates the accounting for passive equity investments in other companies (marketable equity securities). It focuses specifically on equity securities classified as either trading sec... Read More
Alphadale Community Bank, Inc.
C-2275 | Published January 07, 2007 | 3 pages Case
Collection: Darden School of Business
Alphadale Community Bank, Inc., began operating as a one-branch bank on January 1, 2006. It was dedicated to serving those in the small community of Alphadale who just wanted basic banking services wi... Read More
Berkshire Hathaway Inc.?Intercorporate Investments (A)
C-2240 | Published June 11, 2006 | 15 pages Case
Collection: Darden School of Business
Students are presented with the balance sheet, income statement, and selected footnotes from Berkshire Hathaway's 2004 annual report and are asked to respond to several questions regarding information... Read More
MGM Mirage—Accounts Receivable
C-2243 | Published June 06, 2006 | 6 pages Case
Collection: Darden School of Business
Students are presented with the balance sheet, income statement, accounts-receivable footnote, excerpts from the footnote on significant accounting policies, and excerpts from Management's Discussion ... Read More
Walt Disney—Revenue Recognition
C-2244 | Published June 06, 2006 | 2 pages Case
Collection: Darden School of Business
Students are presented with excerpts from the significant-accounting-policies footnote in Walt Disney's 2003 Annual Report, and are asked to respond to several questions regarding information in the f... Read More
AMR Corporation—Leases
C-2238 | Published June 06, 2006 | 5 pages Case
Collection: Darden School of Business
Students are presented with the balance sheet and the lease footnote from AMR Corporation's 2004 Annual Report and they are asked to respond to several questions regarding information in the materials... Read More
Ann Taylor Stores Corporation?Deferred Taxes
C-2239 | Published June 06, 2006 | 2 pages Case
Collection: Darden School of Business
Students are presented with the income-taxes footnote from Ann Taylor Stores Corporation's 2004 Annual Report and are asked to respond to several questions regarding information in the footnote. Quest... Read More
The Conceptual Framework Underlying the Preparation of the Statement of Cash Flow
Simko, Paul J. Lynch, Luann J.
C-2250 | Published April 04, 2006 | 19 pages Technical Note
Collection: Darden School of Business
The objective of the statement of cash flow is to facilitate an understanding of the financial consequences of business activities by providing detail pertaining to the sources and uses of a company's... Read More
Monroe Clock Company (A)
C-2228 | Published October 13, 2005 | 5 pages Case
Collection: Darden School of Business
Monroe Clock Company, a producer of electrical timers, is trying to decide how to price a new device by considering variable versus fixed costs, the relevance of certain costs, and information regardi... Read More
Monroe Clock Company (B)
C-2229 | Published October 13, 2005 | 4 pages Case
Collection: Darden School of Business
Monroe Clock Company, a producer of electrical timers, is trying to decide how to price a new device by considering the method of overhead allocation and its impact on the cost of the household timer.... Read More
Bellaire Clinical Labs, Inc. (A)
Brownlee, E. Richard II Lynch, Luann J. Lilly, Kristy
C-2178 | Published July 23, 2004 | 6 pages Case
Collection: Darden School of Business
This case exposes students to the process of creating an operating plan. In addition, it introduces the concept of flexible expense budgeting. It may be used as a stand-alone case on budgeting, or it ... Read More
Breeden Electronics (A)
C-2199 | Published May 03, 2004 | 3 pages Case
Collection: Darden School of Business
Breeden Electronics USA is a start-up division of a German company. It plans to produce two products, both electronic signaling devices. Herman Klein, the division president, has asked his controller,... Read More
Breeden Electronics (B)
C-2200 | Published May 03, 2004 | 6 pages Case
Collection: Darden School of Business
This case builds on the A case (UVA-C-2199). Marlene Baer, the controller of Breeden Electronics, recognizes that grouping all manufacturing overhead costs together and allocating them to Breeden's tw... Read More
Breeden Electronics (C)
C-2201 | Published May 03, 2004 | 6 pages Case
Collection: Darden School of Business
In 2000, Breeden Electronics USA sold fewer RC1 units and more RC2 units than they had expected. Sales of RC2 units were to 18 mail-order companies that required special attention (more than required ... Read More
FinePrint Company (A)
C-2193 | Published March 22, 2004 | 3 pages Case
Collection: Darden School of Business
John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case), (2) whether to outsource so... Read More
FinePrint Company (B)
C-2194 | Published March 22, 2004 | 3 pages Case
Collection: Darden School of Business
John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case, UVA-C-2193), (2) whether to ... Read More
FinePrint Company (C)
C-2195 | Published March 22, 2004 | 1 pages Case
Collection: Darden School of Business
John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case, UVA-C-2193), (2) whether to ... Read More
Bellaire Clinical Labs, Inc. (B)
Brownlee, E. Richard II Lynch, Luann J. Lilly, Kristy
C-2179 | Published March 08, 2004 | 4 pages Case
Collection: Darden School of Business
This case goes well with "Bellaire Clinical Labs, Inc. (A)" (UVA-C-2178) in a module on budgeting and strategic profitability analysis or flexible expense budgeting. Read More
Maverick Lodging
Lynch, Luann J. Whitney, Karen
C-2160 | Published April 11, 2002 | 17 pages Case
Collection: Darden School of Business
In this case, a hotel-management company assesses the initial effectiveness of its recently implemented balanced scorecard system. The case gives students exposure to (1) determining an appropriate ma... Read More
Accounting for Stock Options
Brownlee, E. Richard II Lynch, Luann J. Maddux, Robert
C-2155 | Published August 07, 2001 | 24 pages Technical Note
Collection: Darden School of Business
Technical note discusses accounting for stock options. It includes a discussion of the business considerations in issuing stock options, the evolution of accounting for stock options, accounting for s... Read More
Employee Stock Options at Microsoft Corporation
C-2154 | Published July 10, 2001 | 17 pages Case
Collection: Darden School of Business
This case requires students to prepare an analysis of Microsoft Corporation's financial statements and footnotes to understand the impact of its use of stock options. In addition to a general analysis... Read More
Xyberspace Consulting, Inc.
Lynch, Luann J. Galinsky, Robert
C-2152 | Published November 15, 2000 | 10 pages Case
Collection: Darden School of Business
Xyberspace Consulting, Inc. is reconsidering the allocation of the costs associated with its Training and Educational Services Group (TESG), a shared-services or support department to its user departm... Read More
Bellaire Clinical Labs, Inc.
C-2145 | Published October 02, 2000 | 5 pages Case
Collection: Darden School of Business
This case is designed for an introductory MBA management accounting course or an MBA course in management planning and control systems. It provides exposure to (1) the basic assumptions in the creatio... Read More
The Garden Place
Brownlee, E. Richard II Smith, C. Ray Lynch, Luann J.
C-2150 | Published April 12, 2000 | 3 pages Case
Collection: Darden School of Business
Revised version of UVA-C-0736. This case uses projected transactions for the first day and first year of a start-up business as a basis for preparing journal entries, T-accounts, and projected financ... Read More
Amoco Corporation
Chaplinsky, Susan Lynch, Luann J. Doherty, Paul
F-1262 | Published March 21, 2000 | 26 pages Case
Collection: Darden School of Business
This case is one of a pair of cases used in a merger negotiation. It is designed to be used with "British Petroleum, Ltd." (UVA-F-1263). One-half of the class prepares only the British Petroleum (BP) ... Read More
British Petroleum, Ltd.
Chaplinsky, Susan Lynch, Luann J. Doherty, Paul
F-1263 | Published March 21, 2000 | 26 pages Case
Collection: Darden School of Business
This case is one of a pair of cases used in a merger negotiation. It is designed to be used with "Amoco Corporation" (UVA-F-1262). One-half of the class prepares only the Amoco case, and one-half uses... Read More
Mountain Lumber Company
C-2147 | Published January 28, 1999 | 19 pages Case
Collection: Darden School of Business
In 1998, Mountain Lumber Company implemented a performance measurement and incentive plan for all company employees. Details of the plan by department for both managers and non-manager employees are p... Read More
Bay Industries
Rotch, William Lynch, Luann J.
C-2059 | Published March 12, 1991 | 9 pages Case
Collection: Darden School of Business
Jim Quick, president of Bay Industries, is considering how much bonus he should pay to each of his three division managers. One part of their bonus is already determined by formula, and he has to deci... Read More
The Garden Place—One Year Later
Brownlee, E. Richard II Haskins, Mark E. Smith, C. Ray Lynch, Luann J.
C-2068 | Published March 12, 1990 | 8 pages Case
Collection: Darden School of Business
This case presents a series of financial events for students to record and to use in preparing financial statements. Read More