North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting

North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting

Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting. This teaching case illustrates the superiority of accrual basis earnings over cash flows when financia...

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Veröffentlicht in:Journal of business case studies 2018-07, Vol.14 (3), p.17-24
1. Verfasser: Clikeman, Paul M.
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Sprache:eng
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Accrual basis accounting
Cash basis accounting
Earnings
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description Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting. This teaching case illustrates the superiority of accrual basis earnings over cash flows when financial statement users wish to evaluate past operating performance and/or predict future performance. The case, which requires only 20-25 minutes of class time, enables students to discern for themselves the relative advantages of accrual accounting.
doi_str_mv 10.19030/jbcs.v14i3.10195
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subjects Accrual basis accounting
Cash basis accounting
Earnings
title North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting
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