# Writing a Case: How to Write a Case in Accounting

Part 3
Calculations and Quantitative Sections
Now come to the calculations and the quantitative section of a case. The calculations are essential to writing a quality cases and is often an important part of the case. The calculations are often useful in analyzing an idea but will not form an idea in themselves. We must see them as tools and justifications to add depth and relevance to the analysis of an idea.

Calculations must always be valuable. We must always know why we do a calculation (its objective). Two steps are required to determine what is relevant calculation to use. The first step is to define what we want to analyze and evaluate, so the purpose of the calculation. Good example would be: establishing the fair value of a company, whether the company is solvent, determine whether a contractual term is met. Having a goal will help determine which calculation is relevant. Small stones that are not relevant are useless. It’s a good idea to write the purpose of each calculation before presenting it in the response since it forces to reflect on the usefulness of the calculation. The second step is to list the objective achievement means. It is to identify ways to solve the problem. These methods often take the form of calculations. Thus, for a given situation, we will have the choice of two or three calculations and we will choose the most relevant to the problem and to achieve the objective. When in doubt, it is better to develop a simple calculation and short than a long and complicated calculation. Following the calculation, we can use the comparison (eg sector), make a return to the calculation purpose and if the goals can offer added value to the event and add depth to the explanation. It is important not to one calculation; it must be accompanied with explanations, interpretation or recommendation.

Most of the time, the major calculations require the establishment of working hypotheses. These must be realistic, reasonable. Assumptions should not be those of the case and must be justified. They must also be easy to work with, so do not use numbers with decimals but rounding. Finally, arbitrary assumptions that bring no relevance to the case are to be prescribed.

Conclusion and Recommendations
Finally, discuss the final section of the response of an issue or a problem that usually contains the findings and recommendations to the client. This step is essential as it demonstrates professional judgment. Typically, each problem analysis should end with a conclusion (global comment on the situation) or a recommendation (what to do) to the client. To have a quality analysis that will appeal to the corrector, we must not omit them and that is customer demand will determine if one makes a conclusion or recommendation. It’s a good idea to make each recommendation positive term, precise and concrete. Start a recommendation by a verb infinitive force us to determine the action a business and make faster writing. In addition, it is important to take a stand and not to remain vague in the recommendations, we must have confidence in our decisions: only complete and accurate recommendations are taken into account in evaluating a response.