ERIC Number: EJ1108060
Record Type: Journal
Publication Date: 2014
Abstractor: As Provided
Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting
Siriwardane, Harshini P.
Accounting Education, v23 n1 p95-113 2014
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.
Descriptors: Introductory Courses, Case Method (Teaching Technique), Accounting, Business Administration Education, Money Management, Sequential Approach, College Instruction, Instructional Effectiveness, Undergraduate Students, Foreign Countries
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Authoring Institution: N/A
Identifiers - Location: Singapore
Grant or Contract Numbers: N/A