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Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting

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  • Harshini P. Siriwardane

Abstract

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.

Suggested Citation

  • Harshini P. Siriwardane, 2014. "Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting," Accounting Education, Taylor & Francis Journals, vol. 23(1), pages 95-113, February.
    • Handle: RePEc:taf:accted:v:23:y:2014:i:1:p:95-113
    DOI: 10.1080/09639284.2013.847307
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    References listed on IDEAS

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    1. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    2. Trevor Hassall & Markus Milne, 2004. "Using case studies in accounting education," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 135-138.
    3. Markus Milne & Philip McConnell, 2001. "Problem-based learning: a pedagogy for using case material in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 61-82.
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    1. Stuebs, Martin & Bryant, Scott M. & Edison, Cari & Stanley, Charles, 2022. "Brittney’s Boutique: Tailoring financial statements for function as well as fashion," Journal of Accounting Education, Elsevier, vol. 58(C).

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