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CA School of Business

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Module 1: The Early Years

Time Frame: The first 10 years

Hans Supeene incorporates Vision Windows (Vision). The company expands to three divisions: vinyl-clad windows, metal doors, and greenhouses and greenhouse windows. As with most companies, cash flow issues arise and numerous personal and corporate tax matters require attention. The company and external accountants prepare and discuss adjusting journal entries as well as analyze and discuss the presentation of selected financial matters. The company is faced with many decisions: hiring a new external accountant, buying or leasing assets, allocating costs to the three operating divisions, and having an audit or review engagement performed.

Student Roles: Employee of Vision; Associate of Parkhurst and Loewen, Chartered Accountants

Module 1 Student Overview

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