Teaching Notes are available to Faculty Memebers on request. Send a request to firstname.lastname@example.org
IRJAF Case Studies 2014
How effective are the financial processes at higher educational institutions in the Persian Gulf countries? Evidence from a large university at one of the GCC (Gulf Cooperation Council) countries
Osama M. Fetyan Eyad M. Fetyan Shahriar M. Saadullah* Download
The purpose of this case study is to observe the financial process at a higher educational institution located in one of the Gulf Cooperation Council countries, perform a SWOT (strengths, weaknesses, opportunities, and threats) analysis, and identify areas for improvement. Moreover, the paper highlights the impact of the enterprise resource planning system on the institution’s accounting information system - particularly the general ledger module and the financial process. The study begins with a detailed description of the financial process and all its functions illustrated through flowcharts. The detailed description is followed by a SWOT analysis and recommendations for improvement where the system seems to be deficient.
CLS Corporation: An Accounting Information Systems Case on Fundamental Concepts and Business Processes
Dr. Bob Hurt* Dr. Cheryl Wyrick Download
Accounting information systems courses fall into two general categories: traditional and database-oriented. In traditional courses, students may learn about flowchart development, business processes, transaction processing and internal controls; database-oriented courses often deal with REA models, database design and related internal controls. This two-part case is suitable for use in either type of course. The first part presents a short narrative of a fictitious consulting firm, including a description of its business processes and current clients. Students are asked to prepare a systems flowchart, create a relational database and suggest internal controls based on perceived risks. In the second part, students are asked to consider accounting-related issues associated with a merger and the human resources business process.
Learning Managerial Accounting in Lower Division: a Three Phase Project Approach
Ching-Lih Jan Diane Satin Robert Lin Download
This case presents a project for use in a lower division introductory managerial accounting class to engage students in active learning. We designed this project to be presented to the students over the course of study in three phases with the following objectives: to relate cost concepts to one another in a meaningful way and to relate these cost concepts to a realistic scenario to exemplify how these concepts affect real world business decisions. The project itself asks students to consider starting a printed T-shirt shop in a local mall and then introduces concepts such as variable and fixed costs, unit product costs, breakeven analysis, variable and absorption costing and reporting, and the cash budget. This paper describes each phase of the project and the corresponding learning objectives, discusses how the project was used most recently in Fall, 2013, and provides complete instructions and documentation for each phase for instructors who wish to use or adapt our project for their classes. Anecdotal evidence from student feedback indicates that the project meets its objectives.
Understanding Bonus Debentures- A Case of Blue Dart Express Limited
Dr. Poonam Gupta, Delhi University, India Download
IRJAF Book on
Case Studies in Finance and Accounting (Vol. II, 2014) Download
This, the Volume II of Case Studies in Finance and Accounting contains 16 case studies contributed by AACSB accredited business school faculty members and touches different facets of finance and accounting areas. In our endeavor to share knowledge, the e-book is freely downloadable. Faculty members can get teaching notes on request. We are very thankful to all the contributors of this book. Special thanks to reviewers. Special thanks to our editorial team.
IRJAF Book on
Case Studies in Finance and Accounting (Vol. I, 2013)
This book contains seventeen case studies on various topics in Finance & Accounting, published in International Research Journal of Applied Finance (IRJAF) during the year 2012. Faculty members can use these cases for class room discussions. However, we request you to send an acknowledgement mail to case authors as a curtsey. Copy rights of all these cases are with Kaizen Publications, Hyderabad, India.
The cases in this book touch several dimension in Finance and Accounting like, International Finance (The Case of the Drifting Exchange Rate), Financial Processes and Procedures (Integrating a New Business into the Financial Planning Process at Unilever), Corporate Valuation (Manufacturas Lizard), Corporate Valuation (BCE Inc. Privatization: Fact or Fiction?), Financial Ethics (Pacific Health Care: What should the Controller do?), Complex Projects - Network Analysis (The Dolphin Bay Development: Optimum Strategy using Network Analysis), Internal Audit - Code of Ethics (Mercy Hospital: A Case Analysis), Project Valuation and Evaluation (Privatization: Chicago Parking Meters, LLC), Financial and Social Responsibility (Blue Mountain State University – A Case Study - Selecting Socially Responsible Contractors for a New Building), Preparation of Financial Statements (Omega Tech Case: Putting it all together), Inventory Valuation (Antiock Hardware: An Inventory Case Study), Asset Misappropriations (Big Training Corporation), Cash Flows and Ethical Dilemmas (Sunset Medical: A Statement of Cash Flow Case), Audit Tasks - Ethical Dimensions (Brad’s Time for a Decision), Business Analysis (Micro-District Coal Heating Case Study), Environmental Management Accounting (Should you buy an energy efficient refrigerator? An Environmental Accounting Case), and Organizing a Case Competition (A Model for Running an Undergraduate Business-focused Case Competition).