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Bruns, William J. Remove Bruns, William J. →

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  • June 2016
  • Teaching Note

Survey Masters LLC (A) and (B)
By: William J. Bruns, Amit Eynan and Kip Krumwiede
Teaching Note for cases 107-061 and 916-407.  View Details
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  • June 2016 (Revised December 2016)
  • Supplement

Survey Masters LLC (B)
By: William J. Bruns, Amit Eynan and Kip Krumwiede
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  • August 2012
  • Case

Danshui Plant No. 2
By: William Bruns, Julie H. Hertenstein and Kelvin Liu
Danshui Plant No. 2 in southern China has a one-year contract with Apple Inc. to assemble 2.4 million iPhones. In the first three months of the contract, the plant is unable to assemble as many phones as expected and is operating at a loss. The plant manager must...  View Details
Keywords: Job Cuts and Outsourcing; Production; Budgets and Budgeting; Manufacturing Industry; Electronics Industry; China
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  • August 2012
  • Teaching Note

Danshui Plant No. 2 (Brief Case)
By: William J. Bruns, Julie H. Hertenstein and Kelvin Liu
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  • May 2009 (Revised November 2010)
  • Case

Depreciation at Delta Air Lines: The "Fresh Start"
By: William J. Bruns Jr.
In estimating depreciation for accounting purposes, Delta Air Lines has changed its assumptions about aircraft lifespan and residual values four times in the last thirty years or so. In the most recent changes, Delta adopted fair value accounting as part of its fresh...  View Details
Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Cost Accounting; Financial Reporting; Insolvency and Bankruptcy; Policy; Air Transportation Industry
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  • May 2009 (Revised November 2010)
  • Teaching Note

Depreciation at Delta Air Lines: The "Fresh Start" (Brief Case)
By: William J. Bruns Jr.
Teaching Note to 4013  View Details
Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Accounting; Insolvency and Bankruptcy
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  • January 2009 (Revised June 2010)
  • Case

Lyons Document Storage Corporation: Bond Math
By: William J. Bruns Jr.
In 2009 a recent MBA must analyze the possible refunding of bonds issued in 2000 when interest rates were much higher. She must consider the possible consequences of repurchasing company bonds outstanding using cash that might be obtained by issuing new bonds at a...  View Details
Keywords: Financial Accounting; Quantitative Analysis; Securities; Debt Securities; Bonds; Cash Flow; Mathematical Methods; Accounting; Interest Rates
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  • January 2009 (Revised June 2010)
  • Teaching Note

Lyons Document Storage Corporation: Bond Math (Brief Case)
By: William J. Bruns Jr.
Teaching Note to 3215  View Details
Keywords: Financial Accounting; Quantitative Analysis; Securities; Debt Securities; Cash Flow; Mathematical Methods; Accounting
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  • December 2008
  • Case

Merrimack Tractors and Mowers: LIFO or FIFO?
By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling
At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,...  View Details
Keywords: International; Financial; Reporting; Standards; Inventory; Business Ethics; Assets; Valuation; Ethics; Taxation; Financial Reporting; Manufacturing Industry
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  • December 2008 (Revised November 2010)
  • Teaching Note

Merrimack Tractors and Mowers: LIFO or FIFO? (Brief Case)
By: William J. Bruns Jr., Sharon Bruns and Susan S. Harmeling
Teaching Note to 3217  View Details
Keywords: International Financial Reporting Standards; Inventory; Business Ethics; Ethics; Financial Reporting; Globalization
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  • October 2008
  • Case

The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
By: William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial...  View Details
Keywords: FASB; Intangible Assets; Standards; Financial Statements; Goodwill Accounting; Apparel and Accessories Industry; Retail Industry
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  • October 2008
  • Teaching Note

The Talbots, Inc., and Subsidiaries: Accounting for Goodwill (Brief Case)
By: William J. Bruns Jr.
Teaching Note for [3254]  View Details
Keywords: FASB; Intangible Assets; Goodwill Accounting
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  • June 2007
  • Teaching Note

Survey Masters LLC (TN)
By: William J. Bruns Jr. and Rachael Langevin
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  • April 2007
  • Teaching Note

Hallstead Jewelers (TN)
By: William J. Bruns Jr.
Keywords: Apparel and Accessories Industry
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  • March 2007
  • Case

Hallstead Jewelers
By: William J. Bruns Jr.
A retail jeweler has relocated to a larger store and is experiencing losses for the first time. Sales and costs have increased along with the breakeven point. Changes in pricing and promotion must be explored. Alternative actions to return to profitability can be...  View Details
Keywords: Restructuring; Transition; Marketing Channels; Outcome or Result; Performance Evaluation; Opportunities; Commercialization; Apparel and Accessories Industry
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  • March 2007 (Revised August 2014)
  • Case

Survey Masters LLC (A)
By: William J. Bruns
Partners in a service firm are reviewing results for 2006, wondering whether large or small projects are more profitable. Present reports make small projects look more profitable. However, activity-based accounting reveals that large projects are more profitable and...  View Details
Keywords: Activity Based Costing and Management; Financial Reporting; Cost vs Benefits; Financial Strategy; Service Industry
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  • 2005
  • Manual

Instructor's Manual for Accounting for Managers: Text and Cases
By: William J. Bruns
Keywords: Accounting
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  • 2004
  • Book

Accounting for Managers: Text and Cases
By: William J. Bruns
Keywords: Accounting; Management; Information; Cases
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  • September 2004
  • Teaching Note

Maria Hernandez & Associates (TN)
By: William J. Bruns Jr.
Teaching Note to (9-902-401).  View Details
Keywords: Consulting Industry
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  • September 2004
  • Teaching Note

Question of LIFO or FIFO, The: Which is Preferable? (TN)
By: William J. Bruns Jr.
Teaching Note to (9-104-087).  View Details
Keywords: United States
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