Publications
Publications
- June 2005 (Revised September 2005)
- HBS Case Collection
Accounting at MacCloud Winery
By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller
Abstract
Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the underlying thought process regarding accounting, rather than on "proper" numerical calculations.
Keywords
Citation
Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "Accounting at MacCloud Winery." Harvard Business School Case 105-081, June 2005. (Revised September 2005.)