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The primary objective of the case is to reinforce the accounting cycle process by illustrating the true purpose of accounting which is to identify business transactions, record the transactions in the proper period, and communicate the results by preparing financial statements. The secondary objectives of the case are to encourage critical thinking, and strengthen student's understanding of accrual accounting principles. The case allows students to become familiar with the language of business, addressing terminology typically used in accounting such as 'issued', 'on account' and 'incurred'. The case is presented in two parts. The first part covers daily journal entries while the second part continues with the adjusting entries, financial statement presentation and closing entries. The case has a difficulty level of 2. It is suitable for either an Introductory Accounting course or an Intermediate Accounting course. If used in an Introductory Accounting course, students can complete Part A and B in approximately two hours each. If Instructors use the case as an in-class assignment or lab, four 50 minute class periods should be sufficient. If used as a review for an Intermediate Accounting course, students can completes Part A and B in approximately two and a half hours.