Kiondo Bag Boutique: a serial case for introductory financial accounting

Siriwardane, Harshini (2014) Kiondo Bag Boutique: a serial case for introductory financial accounting. Accounting Education, 23 (1). pp. 95-113.

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Abstract

Kiondo Bag Boutique is a hypothetical serial case involving a start-up retail business. The case evolves from an ambitious business idea to a successful business. Through the evolving business, the importance of accounting information is highlighted. Different iterations are used to illustrate the role of accounting in serving and managing multiple stakeholder interests and information needs and mitigating external and internal threats. These iterations are also used to enhance the students' understanding of multiple financial accounting concepts and principles. Case narrative and requirements are presented in six parts. These parts can be used in isolation as well as in the form of a continuous assignment. The first five parts of the case are designed to cover transaction analysis and accounting principles and concepts related to revenue, merchandise operations, inventories, receivables and cash. The last part reinforces accounting concepts, principles, and mechanisms through preparation of a multitude of adjusting entries and financial statements.

Item ID: 32343
Item Type: Article (Other)
ISSN: 1468-4489
Keywords: introductory financial accounting, serial case approach, instructional resource, active learning
Date Deposited: 05 Nov 2014 01:14
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting @ 100%
SEO Codes: 90 COMMERCIAL SERVICES AND TOURISM > 9001 Financial Services > 900199 Financial Services not elsewhere classified @ 100%
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