GETTING STARTED IN THE THOROUGHBRED HORSE BUSINESS: A REVIEW OF SOME BASIC ACCOUNTING PRINCIPLES

Journal of the International Academy for Case Studies | May 1, 2007| | Copyright

CASE DESCRIPTION

This case, for beginning accounting students, reinforces some common accrual accounting concepts in an interesting setting. The body of the case is also available in CD version with a dramatized story and summaries of the data for students to refer to while answering the questions (to get a CD, contact the author directly). The key concepts include revenue and capital expenditures, product and period costs, profit and loss, cashflows, fixed assets and depreciation, inventory costing, indirect costs, cost allocation and cost of goods sold. Due to the concepts covered, it is ...

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