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Royal Collection Inc.

Vaughan S. Radcliffe; Derrick Wong; Ulzhan Salimbayeva;

商品編號:9B12B026
出版日期:2012/09/24
再版日期:2018/02/05
商品來源:
商品主題:Accounting
商品類型:Case (Gen Exp)
涵蓋議題:Financial Accounting;Revenue Recognition;LIFO FIFO Average Cost;Related Party Transaction;Canada
難易度:4 - Undergraduate/MBA
內容長度:4 頁
地域:Canada
產業:Manufacturing;
事件年度:2012

The case is focused on Royal Collections, a maker of Royal memorabilia and collectibles. The company subcontracts manufacture of its merchandise and markets the products on cable TV and through other means of addressing a broad public. Students create a basic set of financial statements based on production, sales, cost and other data. A series of accounting policy issues emerge as the case unfolds, including issues of revenue recognition, provision for returns, cost flow assumptions and other matters. Students develop a simple balance sheet, income statement and cash reconciliation. Class discussion can also address the relatively high volume of related party transactions, and students can consider the nature of the business as a whole and whether it is a going concern.

教學手冊:8B12B026;
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