This case best serves as an introduction to students on cash budgeting for a managerial accounting or financial analysis course at the undergraduate level. The inflows and outflows are designed to be straightforward so that students focus on spreadsheet design. The case is a useful tool for introducing spreadsheet design. After completion of this case, students will be able to ·prepare a projected budget; ·estimate financing required in the first year of operations; ·use spreadsheet software to complete a cash budget; ·revise the budget to reflect an increase or decrease in sales; ·evaluate the different options presented in the case; and ·with thoughtful and appropriate support, make a recommendation about whether or not to continue the business.

cash budgeting; managerial accounting; financial analysis; spreadsheet design; consumer analysis

Intro/Undergraduate

Educational Services
Canada
Small