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Case
-
Reference no. 9-101-010
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2000
Version: 27 September 2001
Length: 11 pages
Data source: Published sources
Topics: Accounting policies; Accounting procedures; Financial statements; Sales; Revenue recognition
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Abstract

Bausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.
Location:
United States
Industries:
Health care services; Retail trade
Size:
USD1.9 billion revenues
Other setting(s):
1993-1995
Teaching note
-
Reference no. 5-101-018
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2001
Version: 14 March 2002
Length: 7 pages
Data source: Published sources
View full details
Case
-
Reference no. 9-114-S09
Spanish language
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2013
Version: 27 September 2001
Length: 11 pages
Data source: Published sources
Topics: Accounting policies; Accounting procedures; Financial statements; Sales; Revenue recognition
View full details
Case
-
Reference no. 9-191-086
Subject category: Finance, Accounting and Control
Authors: William J Bruns Jr (Harvard Business School); Susan Harmeling (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1990
Version: 13 September 2004
Length: 11 pages
Data source: Published sources
Topics: Financial statements; Accounting policies; Accounting procedures; Costing; Marketing strategy; Revenues
View full details
Note
-
Reference no. 9-101-013
Subject category: Finance, Accounting and Control
Authors: Paul M Healy (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2000
Version: 11 January 2001
Length: 5 pages
Topics: Accounting procedures and policies; Financial statements
View full details
Note
-
Reference no. 9-101-017
Subject category: Finance, Accounting and Control
Authors: Paul M Healy (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2000
Version: 28 February 2001
Length: 6 pages
Data source: Generalised experience
Topics: Financial statements; Disclosure
View full details
Compact case
Supplement
-
Reference no. 9-101-008
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2000
Version: 27 September 2001
Length: 1 pages
Data source: Published sources
Topics: Financial statements; Accounting policies; Accounting procedures; Sales
View full details
Compact case
Supplement
-
Reference no. 9-101-009
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 2000
Length: 1 pages
Data source: Published sources
Topics: Financial statements; Accounting policies; Accounting procedures; Sales
View full details
Supplementary software
-
Reference no. XLS003
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 2010
Format: .xls
Data source: Published sources
Topics: Accounting policies; Accounting procedures; Financial statements; Sales
View full details

About

Abstract

Bausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.

Settings

Location:
United States
Industries:
Health care services; Retail trade
Size:
USD1.9 billion revenues
Other setting(s):
1993-1995

Related

Teaching note
-
Reference no. 5-101-018
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2001
Version: 14 March 2002
Length: 7 pages
Data source: Published sources
View full details
Case
-
Reference no. 9-114-S09
Spanish language
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2013
Version: 27 September 2001
Length: 11 pages
Data source: Published sources
Topics: Accounting policies; Accounting procedures; Financial statements; Sales; Revenue recognition
View full details
Case
-
Reference no. 9-191-086
Subject category: Finance, Accounting and Control
Authors: William J Bruns Jr (Harvard Business School); Susan Harmeling (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1990
Version: 13 September 2004
Length: 11 pages
Data source: Published sources
Topics: Financial statements; Accounting policies; Accounting procedures; Costing; Marketing strategy; Revenues
View full details
Note
-
Reference no. 9-101-013
Subject category: Finance, Accounting and Control
Authors: Paul M Healy (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2000
Version: 11 January 2001
Length: 5 pages
Topics: Accounting procedures and policies; Financial statements
View full details
Note
-
Reference no. 9-101-017
Subject category: Finance, Accounting and Control
Authors: Paul M Healy (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2000
Version: 28 February 2001
Length: 6 pages
Data source: Generalised experience
Topics: Financial statements; Disclosure
View full details
Compact case
Supplement
-
Reference no. 9-101-008
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2000
Version: 27 September 2001
Length: 1 pages
Data source: Published sources
Topics: Financial statements; Accounting policies; Accounting procedures; Sales
View full details
Compact case
Supplement
-
Reference no. 9-101-009
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 2000
Length: 1 pages
Data source: Published sources
Topics: Financial statements; Accounting policies; Accounting procedures; Sales
View full details
Supplementary software
-
Reference no. XLS003
Subject category: Finance, Accounting and Control
Authors: Gregory S Miller (Harvard Business School); Christopher F Noe (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 2010
Format: .xls
Data source: Published sources
Topics: Accounting policies; Accounting procedures; Financial statements; Sales
View full details