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Brownlee, E. Richard II

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Accounting for Stock Options

Technical note discusses accounting for stock options. It includes a discussion of the business considerations in issuing stock options, the evolution of accounting for stock options, accounting for stock options using the intrinsic value method and the fair value method under U.S. GAAP, income tax implications of stock options, and accounting for stock option repricing. The note provides illustra ...

Bellaire Clinical Labs, Inc.

This case is designed for an introductory MBA management accounting course or an MBA course in management planning and control systems. It provides exposure to (1) the basic assumptions in the creation of an operating plan; (2) analyzing the difference in actual and planned financial results, including the development of flexible expense budgets, quantifying the profit impact of various business r ...

Bellaire Clinical Labs, Inc. (A)

This case exposes students to the process of creating an operating plan. In addition, it introduces the concept of flexible expense budgeting. It may be used as a stand-alone case on budgeting, or it may be paired with the B case (UVA-C-2179) in a module on budgeting and strategic-profitability analysis or flexible expense budgeting. ...

Bellaire Clinical Labs, Inc. (B)

This case goes well with the A case in a module on budgeting and strategic-profitability analysis or flexible expense budgeting. ...

Charley's Family Steak House (A)

The owner of four Charley's Family Steak Houses is about to meet with the new manager of Charley's Family Steak House No. 2, in mid-December 2007. The primary purpose of this meeting is to finalize the 2008 operating plan for the restaurant. The owner has decided that, due to the growth of his business, he can no longer continue to manage the operation as he did when there were only one or two res ...

Charley's Family Steak House (B)

In this, the second of a three-case series, Charley's Family Steak House No. 2 manager Alex Pearson prepares to meet with the restaurant's owner to assess Pearson's 2008 performance against the 2008 operating plan the two developed in December 2007. As he reviews the numbers, he asks himself: "How did actual sales compare with planned sales?" and "How well were costs and expenses controlled?" ...

Charley's Family Steak House (C)

In this, the third of a three-case series, Alex Pearson, Charley's Family Steak House No. 2 manager, continues to prepare for his upcoming meeting with steak house owner Charley Turner. The purpose of the meeting is to discuss the restaurant's 2009 results, review how they compared with budget, and assess how Pearson performed during his second year as restaurant manager. He is hopeful that this y ...

Classic Tours, Inc.: Financial Projections for Starting a Business

The purpose of this case is to allow students to confront the issues related to starting a new service business, such as evaluation of the business concept, identification of different customer segments, and assessment of the comprehensive service package necessary for long-term success in a competitive service industry. Students are also asked to record projected transactions, prepare projected f ...

Classic Tours, Inc.: Strategic and Financial Issues in Starting a Business

The purpose of this case is to allow students to confront the issues related to starting a new service business, such as evaluation of the business concept, identification of different customer segments, and assessment of the comprehensive service package necessary for long-term success in a competitive service industry. Students are also asked to record projected transactions, prepare projected f ...

Distillers Delight in the U.K.

Tony Hamilton, brand manager for Distillers Delight in the United Kingdom, is preparing for his upcoming meeting with his boss, Charlotte Handy, managing director for the United Kingdom for Global Distillers, Inc., one of the leading companies in the alcoholic beverages industry. The purpose of the meeting is to review how well his brand performed during the company's 2003 fiscal year. To say the ...

Dunlap Corporation

Dunlap Corporation has just adopted FAS No. 87, "Employers' Accounting for Pensions." Students are asked to perform a variety of calculations in order to determine the amounts of the pension-related items to be included in the company's income statement and balance sheet. This case requires an understanding of present value concepts. It is intended to be used as part of an initial class on pension ...

Embedding Sustainability: Refreshing First Coffee at Darden

The associate director of the sustainability programs at the Darden School of Business was well aware that much of Darden's solid waste was made up of the disposable cups used for its daily First Coffee event and that somehow First Coffee needed to be refreshed. There had to be a better way to serve coffee and tea to a community of individuals without using disposable cups. ...
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