MIT Sloan Accounting Case Studies

Illustrates the application of the DuPont formula and cash-to-cash cycle in financial statement analysis.

Provides a comprehensive introduction to fully integrated financial statement forecasting and valuation models.

Drives understanding of the mechanics of purchase accounting and the economic intuition underlying goodwill.

Illustrates differential analysis – the comparison of alternative decisions based on their relevant costs and benefits.

Surfaces an important difference between U.S. GAAP and IFRS: the treatment of development costs.

Illustrates the accounting process of going from recording individual business transactions to preparing summary financial statements.

Develops critical thinking skills in analyzing cost behavior patterns, specifically focusing on how cost structures may shift with changes in activity levels.

Provides an overview of the Foreign Corrupt Practices Act (FCPA), introduces discussion of the legal and ethical issues than can arise when operating internationally, and helps students identify internal control weaknesses in a firm and how these weaknesses can lead to misconduct, fraud, or illegal ...

Helps students understand the mindset of individuals that engage in fraud, and avoid making the same mistakes. The case is particularly relevant for understanding the incentives that lead to fraud in private companies.

Drives understanding of the accounting for equity and debt issuances, and introduces foundational concepts of bankruptcy.