Starbucks Corporation (NASDAQ: SBUX) announced in late 2025 that it would be closing approximately 400 underperforming U.S. coffeehouse locations as part of a broader “Back to Starbucks” restructuring plan led by CEO Brian Niccol. The $1 billion initiative also eliminated around 900 corporate positions. By early 2026, Starbucks had already closed dozens of stores across […]
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Tag Archives: managerial accounting;
New Activity for Class: Statement of Cash Flows: Peloton Interactive vs. Planet Fitness
April 20, 2026 
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Want another ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses Peloton Interactive and Planet Fitness to show students two very different cash flow stories: a steady, profitable fitness franchisor and a consumer brand working its way through a turnaround. It includes condensed one-page statements of […]
Continue readingNew Activity for Class: Statement of Cash Flows: AMC Entertainment vs. Cinemark Holdings
April 16, 2026 0 Comments
Want a ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses AMC Entertainment and Cinemark Holdings, two movie theater chains with dramatically different 2025 cash flow statements, to help students see what strong and struggling cash flows actually look like. It includes condensed one-page statements of […]
Continue readingNew Activity for Class: Statement of Cash Flows: Target Corporation vs. Wayfair Inc.
April 12, 2026 2 Comments
Target Corporation and Wayfair Inc. are both retailers, but their 2025 statements of cash flows reveal a fundamental difference in financial structure. Target reported net earnings of $3.7 billion and generated $6.6 billion in operating cash flows, then used that cash to invest $3.7 billion in capital expenditures, repay debt, pay $2.1 billion in dividends, […]
Continue readingNew Resource: Form 10-K Exercises for Introductory Accounting Courses
August 2, 2025 0 Comments
I’m excited to share a new instructional resource that I’ve developed in collaboration with Dr. Melissa Larson from Brigham Young University: a collection of Form 10-K exercises for introductory accounting courses. These short assignments help students build comfort working with real company financials from SEC filings. We have created step-by-step tutorial videos for each exercise […]
Continue readingWant to include AI in your accounting course? Free AI in accounting teaching materials
July 27, 2025 6 Comments
If you’ve been thinking about incorporating generative AI into your accounting courses but aren’t sure where to start, I have a resource for you. AI in Accounting Education: A Practical Guide for Educators and Students is a free PDF book you can use immediately in your classes. It includes 28 chapters that span financial, managerial, […]
Continue readingCh 01 Financial statements, Ch 01 Introduction, Ch 02 Building Blocks, Ch 02 Transaction analysis, Ch 03 Accrual income, Ch 03 Job Costing, Ch 04 ABC, Ch 04 Internal control and cash, Ch 05 Process Costing, Ch 05 Receivables and revenues, Ch 06 Cost behavior, Ch 06 Inventory & COGS, Ch 07 CVP, Ch 07 PP&E and Intangibles, Ch 08 Current liabilities, Ch 08 Short-term Decisions, Ch 09 Budgeting, Ch 09 Long-term liabilities, Ch 10 Performance Evaluation, Ch 10 Stockholders' equity, Ch 11 Standard Costs and Variances, Ch 11 Statement of cash flows, Ch 12 Capital Budgeting, Ch 12 Financial statement analysis, Ch 13 Stmt of Cash Flows, Ch 14 Financial Statement Analysis, Ch 15 Sustainability, Data analytics, Financial accounting, Managerial accounting, Miscellaneous
Interested in integrating examples of ESG into your accounting course?
March 28, 2025 0 Comments
This week, I’m giving a presentation on ways to integrate ESG into introductory accounting at the AAA’s Sustainability in Accounting conference. I thought I’d share one of the resources I developed for that presentation here on my blog. Introductory financial or managerial accounting is a great place to help students see how accounting connects to […]
Continue readingCh 01 Introduction, Ch 04 Internal control and cash, Ch 05 Receivables and revenues, Ch 06 Cost behavior, Ch 06 Inventory & COGS, Ch 07 PP&E and Intangibles, Ch 08 Current liabilities, Ch 08 Short-term Decisions, Ch 09 Budgeting, Ch 09 Long-term liabilities, Ch 10 Performance Evaluation, Ch 11 Standard Costs and Variances, Ch 11 Statement of cash flows, Ch 12 Capital Budgeting, Ch 12 Financial statement analysis, Ch 13 Stmt of Cash Flows, Ch 14 Financial Statement Analysis, Ch 15 Sustainability, Data analytics, Financial accounting, Managerial accounting
Want to include AI in your accounting course? 24 step-by-step tutorials and more…
March 23, 2025 0 Comments
AI is transforming how we work—and our students need to be ready to use AI in their future careers. As educators, we have a responsibility to help them understand how to use tools like ChatGPT responsibly and effectively. That means helping them see AI not as a shortcut or cheating aid, but as a tool […]
Continue readingWhat impact do higher fuel costs and other changes have on American Airline’s break even point?
November 1, 2022 0 Comments
American Airlines Group (AAL), the world’s biggest airline, posted a loss in the first quarter of 2022, but expects to return to profitability as early as the second quarter of 2022. Despite the large profit, airlines have been experiencing a large increase in the cost of oil. The price of oil has risen during 2022; […]
Continue readingDid Subway franchisees profit from the $10 for two footlong subs during the pandemic?
October 10, 2022 0 Comments
Subway, the fast-food restaurant franchise, came out with a promotion offering two footlong subs for $10 during the early days of the Covid-19 pandemic as a way to drive traffic to its restaurants. Franchise owners were not happy with the promotion, claiming they lost money on every sub sold. Assume that the costs related to […]
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