NOTE: In addition to the end-of-chapter exercises which serve as short cases you will find the following cases arranged by course title that can also be utilized as short cases that require the student to access the authoritative literature to address the issue presented in the case. Other excellent sources of longer and more detailed cases include the Deloitte Trueblood cases and cases provided by various accounting firms.
A topical listing of the cases is presented with the case and solution following the listing.
Topical Index of Student Cases
INTERMEDIATE ACCOUNTING Cases
Case 1: Reporting acquisition and repayment transactions in the Statement of Cash Flows
Case 2: Recording a forfeited payment
Case 3: Revenue and expense recognition associated extended warranties
Case 4: Accounting for “due on demand” note payable
Case 5: Purchase of a controlling interest with a greenmail premium
Case 6: Accrual and measurement of interest payments
Case 7: Recognition of an asset transfer when title has not yet been received
Case 8: Capitalization of interest and property taxes on a construction project
Case 9: Deferred compensation and life insurance policy recognition
Case 10: Reporting earnings per share balances for subsidiary companies
Case 11: Deferment of lease payments
Case 12: Disclosure of prior period adjustments in the statement of cash flows
Case 13: Measurement and recording of payments for sick days
Case 14: Comparative cash flow statements
Case 15: Social security benefits as assets
Case 16: Recording a stock dividend as a stock split
Case 17: Gain on a nonmonetary exchange
ADVANCED ACCOUNTING Cases
Case 1: Reporting of letters of guarantee notes payable
Case 2: Factors affecting minority interest control
Case 3: Profits and losses in the investment in foreign currencies
Case 4: Amortization of foreign currency transaction gains and losses
Case