Business Case Studies & Business Publications

Bright Books, Inc.

Lynch, Luann J., W...

Case

Bright Books, Inc.

Lynch, Luann J.; Wang, Vincent

C-2498 | Published March 5, 2025 | 2 pages Case

Collection: Darden School of Business

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Product Details

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 seeing a gap in the market for a wholesale bookseller that could partner with local schools and tutoring centers. Over the past year, his business has grown, and he's hired Joan Spark as his finance director. As Bright Books enters its second year of business, Spark must prepare an income statement and balance sheet to give Becker a clear idea of how the company is performing. This case places students in Spark's shoes, introducing them to the basics of recording transactions using journal entries and T-accounts and the basics of preparing financial statements. It can be taught as a stand-alone case, or it can be paired with "Bright Books, Inc.: Chapter 2" (UVA-C-2499), which relates to the company's second year of operations.