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Despite his sixteen years as a successful oil company service station lessee-operator, Alan Berwick had serious reservations about becoming an owner-operator of a new retail service station.
He wishes to have his tax liability for the past year calculated. Through discussions with Albert, various other tax planning opportunities arise such as incorporation versus proprietorship, purchase of real estate in the United States, and capital gains deduction eligibility.
Kathy Spratt, a chartered accountant who is a sole proprietor, has been engaged by Albert Jones to calculate his tax liability for the past year, as well as advise him on specific issues as they relate to his future plans. Having no debt, the entrepreneur stated, "I could close up the business at any time and not have to be concerned about creditors.
The site for their proposed farmer's market had just become available for sale. The last undeveloped lot in a high traffic area, there was a municipal development agreement on the land, and public approval was required before such a market could be established.
Alicia and Clifford had to act quickly if they were to pursue their dream in becoming entrepreneurs and operating a farmers market. Hair Impact, a business which manufactures and markets hair accessories within St. She has been offered a business proposition by the owner of a local exercise spa to market her products.
Samantha is definitely interested in the offer; however, she is concerned about her ability to supply her hair products to the spa at a profit.
The owner has offered her three choices. Samantha is forced to seriously review the total costs and prices of her hair products and the potential profit before she can accept any one of the offers. The family business owned and operated three "One Hour Drycleaning" franchised stores located in shopping malls at St.
The company, which began about eight years ago, was profitable initially. However, during the most recent four years, a gradual decline in profitability has taken place. The owners have realized that steps must be taken to either reverse this situation, or to dispose of one or more of the locations.
S Lawrence Hall is a self-employed photographer of modest means residing in Dartmouth, N. Through his business connections he has become aware of an opportunity to purchase a combination photographic supple store and film processor located in Halifax.
The case describes the negotiation process between M. The reader is requested to advise Lawrence and his wife Danielle as to whether or not this is a suitable opportunity for them to become small business owners.
The insurance premiums for Littlewood Trucking company had increased dramatically over the past three years and Stanley Birch, company comptroller, had to determine their cause and develop specific recommendations to minimize them.
This case involves considerations and identification of the general principles and conceptual issues involved in risk management, and the use of analytical techniques in making a viable decision. Further, the Board was considering what action, if any, it should take in response to the results of a recent survey of faculty and staff at the University.
The company was incorporated to acquire a sixty year old convent, renovate it, and operate it as a tourist home. On July 1,the sign on Twin Peaks Building supplies read "open under new management.Management Accounting. Case Study Scenario. You have just been hired as an accountant for the Australian Electronics Division of HighTech Incorporated.
HighTech is a highly diversified organisation headquartered in Japan, with interests in healthcare, electronics, construction, insurance and shipbuilding, though most of these are mainly in.
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ERP systems and management accounting: a multiple case study Cristo´bal Sa´nchez-Rodrı´guez and Gary Spraakman School of Administrative Studies, York University, Toronto, Canada. Journal of Business Cases and Applications Volume 20 Inventory observation: applied, Page 1 Inventory observation: Applied case study for audit students.