Hi Martin,
Sorry for responding so late on this - I had this mostly drafted and then got distracted. Thanks for your question and great to hear of your interest in applying TBL to accounting. I think it can work really well!
Can you share a syllabus, learning objectives or other specifics about your course and I can provide some more specific ideas? Happy to chat further or email directly as well.
For background, I taught Airport Administration and Finance with TBL and we cover a number of accounting principles. I also used to be an airline CFO and did a TBL based training with KPMG a few years ago. Plenty of ideas on how to do this. A few that come to mind that have worked in my context:
1. What's the most important financial statement (balance sheet, cash flow or income statement)?
2. Company X did this and reported this as Y in the footnote
A. Do you agree with the decision?
B. Do you agree with the footnote disclosure?
C. What would you change to improve the footnote disclosure?
2B. Extension: How would you reword the footnote in the financial statement to be more effective?
3. You have 10 F-50 turboprops on your balance sheet that have depreciated to zero value. However, you have determined that you will still fly these planes for another 5 years which will save you $50K per year in aircraft rent. (accounting profit versus cash flow)
a) What happens to accounting profit?
b) What happens to cash flow?
4. The total cost of aeronautical operations at San Juan airport is $100 million per year. Attached is the landing data by airline, aircraft type, weight and passengers.
a) Describe the methodology you would recommend to allocate the landing fees to different airlines?
b) How much would American Airlines pay?
c) How much would Cape Air pay?
d) How much would FedEx pay?
5. Review the earnings release and investor relations presentation from Airports of Thailand. (Financial, planning and analysis; understanding seasonal/month-over-month comparisons)
a) Which airport was the best performing airport in the last month?
b) How do you know?
6. Review the Skywest cash flow statement for year X. (Cash versus accounting profit)
a) What are the top three items that are non-cash?
b) How much accounting profit did they generate?
c) How much cash did they generate?
Kind regards,
Brian
Brian O’Dwyer
Founder
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