Accounting for Retailer-Issued Gift Cards: Revenue Recognition and Financial Statement Disclosures

Janice L. Ammons, Gary P. Schneider, Aamer Sheikh

Research output: Contribution to journalArticlepeer-review


Using example disclosures from Best Buy Co., Inc. and other retailers, students learn about the use of gift cards and identify issues that arise in accounting for their issuance and redemption. Students also learn how accountants apply financial statement disclosure rules to new business practices as they emerge.
Original languageAmerican English
JournalJournal of the International Academy of Case Studies
StatePublished - 2012


  • Statistics and Probability
  • Business
  • Accounting

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