(Listed in alphabetical order)


Paul's goal, when he entered the University of Victoria in 1992, was to learn about the use of computer in business. In his first year, he fit as many Computer Science courses into his schedule as he could. That summer, he got a job marketing computer hardware and software. However, the most important thing Paul discovered that year was the internet. Through the university computer labs, Paul discovered that he could send and receive e-mail around the world. More important, he discovered surfing the web using the new program, Mosaic, and Paul realized it was about to change the way the internet worked.

Intended courses: Finance, Technology, New Venture Creation

ALAN BERWICK - Halifax, N.S.

Despite his sixteen years as a successful oil company service station lessee-operator, Alan Berwick had serious reservations about becoming an owner-operator of a new retail service station. As we; as financial analysis, this case requires examination of the ‘fit’ between entrepreneur and venture, and evaluation of Berwick’s values, skills and experience.

Intended courses: New Venture Creation, Small Business Management, Accounting and Introductory Finance


Even though Atlantic Lumber Traders had enjoyed significant sales increases in every year but one since its 1983 inception, by 1988 the company was in an urgent deficit position. Both the company and its bank needed to assess future viability. This case requires financial analysis, assessment of economic, industry and entity risk factors, and consideration of such intangible factors as the reputations and attitudes of the business owners.

Intended courses: Introductory Finance, Advanced Finance, Working Capital Management, Small Business Management


Cape Breton Boat Rentals, a seasonally operated, weather sensitive enterprise, experienced disappointing sales in its first year and needed to determine its line of credit requirements for its second year, the upcoming summer season. In order to determine credit requirements, cash budgeting is required, as is examination is the assumptions used in forecasting revenues.

Intended courses: Introductory Finance, Small Business Management


After a profitable first year, Douglas MacPherson, the first franchisee for this family-owned restaurant chain, was determining his line of credit requirements and planning his debt servicing for the following year. This case requires development of a monthly cash budget, determination of line of credit requirements and timing of loan payments, and consideration of the assumption used in making projections.

Intended courses: Finance, Managerial Finance, Small Business Management


This case is designed to illustrate some of the basic problems involved in cash budgeting for a relocated and expanded small business. In this case, the proprietor is preparing a cash budget as part of his business plan and banking presentation. As such, the most important decision the entrepreneur makes when preparing the cash budget portion of his banking plan, is to determine how large a line of credit should be negotiated with his bank.

Intended courses: Cash Budgeting, Small Business, Financial Management


Clearview Windows Limited (A) is the first of two-part case series which deals with the issues surrounding a small window manufacturing company when it experienced financial difficulties. Clearview Windows Limited (A) deals with the factors which lead it to the brink of bankruptcy and the alternative chosen by management to improve the situation.

Intended courses: Small Business, Entrepreneurship, Business Policy


Alicia and Clifford were on the horns of a dilemma. The site for their proposed farmer's market had just become available for sale. The last undeveloped lot in a high traffic area, there was a municipal development agreement on the land, and public approval was required before such a market could be established. Alicia and Clifford had to act quickly if they were to pursue their dream in becoming entrepreneurs and operating a farmers market.

Intended courses: New Venture Start-Up, Marketing, Tourism Marketing, Introductory Accounting, Introductory Financial Management

The Internet Call Manager - Nova Scotia

Bill MacMullin has been launching ventures since his High School days in the late 1980’s. As a teenager he developed ideas for products and travelled to Montreal at his own expense to contact companies with expertise in packaging and promotion. After graduating from University with a degree in Business he founded a cellular phone company known as Rolling Phones. In 1994 he moved on to found Interactive Telecom Inc. a company later acquired by InfoInteractive Inc. in 1996. As President and Chief Executive Officer of InfoInteractive Inc. Bill was the visionary behind the popular and patented Internet Call Manager service now in use worldwide. Internet Call Manager (ICM) provides caller ID and Call Waiting for the Internet. With the ICM service you are alerted to any incoming call while you are on the internet. The message appears on your screen. Once notified you can take the call, send them a message, redirect the call to another number or ignore it.

Intended courses: Technology, Financing, New Venture Creation


Laer Products, located in Cape Breton, is a small manufacturer of fish oil products for the pet food supplement market. They have been in operation for eight years and have most of the wrinkles out of their manufacturing process. The pet food supplement market is beginning to grow and markets for their products, Bio-Glow and Vitashine, have expanded to include the Atlantic Provinces, Quebec, Ontario and the New England States. So far, they have only one paid full-time employee, Pat Jobe, their technician and production manager.

The owner, Andre Boudreau, has invested approximately $160,000 into the firm and had yet to see a profit. His son, Jacques, is just completing his Bachelor of Commerce degree at Saint Mary’s University and he is considering the wisdom of joining the business firm on a full-time basis upon graduation. Laer would only be able to afford his salary if they receive approval for a refinancing package that is outlined in the case. Jacques would become Laer’s Marketing Manager.

Intended courses: Entrepreneurship, Small Business Management, Business Policy, Strategic Management


The insurance premiums for Littlewood Trucking company had increased dramatically over the past three years and Stanley Birch, company comptroller, had to determine their cause and develop specific recommendations to minimize them. This case involves considerations and identification of the general principles and conceptual issues involved in risk management, and the use of analytical techniques in making a viable decision.

Intended courses: Risk Management and Insurance, Introductory Finance, Advanced Accounting


MacDonald Flooring Company had been experiencing looses for the past 18 months and George London, Commercial Lending Officer for the Maritime Bank, needed to decide on a course of action. Ration analysis, assessment of economic, industry and entity risk factors, and consideration of such intangible factors as the reputation and attitude of the business owner, are important components for analysis of this case.

ntended courses: Introductory Finance, Advanced and Accounting, Working Capital Management


Even though Mattatall Signs Limited had experienced rapid growth in sales with exception of one year, president Bob Mattatall was perplexed by continuing cash deficiencies and needed to resolve the situation. This case requires financial analysis and identification of required financial management and cost accounting procedures.

Intended courses: Introductory Managerial Finance, Advanced Managerial Finance, Working Capital Management


Harold Earcle stared blankly at the rain driving at the window of his St. John’s office. It was early February 1993; Harold was preparing for a meeting the following week with Enterprise Newfoundland and Labrador (ENL). ENL was a provincial development and assistance agency and Earle was hoping for financial assistance to help establish a new business venture, a bicycle touring company. The weather in recent days was forcing him to reconsider the financial projections that he was going to present to ENL.

Intended courses: New Venture Creation, Entrepreneurship, Accounting, Finance, Marketing


Sherry Seeton-Richardson, of Pictou County, had found a way to productively use the fleeces from the market - lamb operation her husband ran. Although she initially anticipated operating her business part-time, a major downsizing by her employer resulted in the loss of her full-time position. She had completed her business plan and now she had to complete the financial section to determine if the business was viable.

Intended courses: Cash Budgeting, Small Business Management, Tourism Marketing, Entrepreneurship, Introductory Financial Management

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