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The application of concepts in a real-life situation is the fundamental requirement for experiential learning. The case provokes simple learning through a real-world learning activity and allow students to apply their knowledge of various cost concepts while taking decisions. The case is designed in such a way so that high level student engagement can be obtained from the initial stage of the course and can be used at an undergraduate or graduate level without calling for strong accounting background. The case could be used for classroom discussion or for individual or group assignment as well. The case contests students to think outside the business environment and apply cost concepts in a daily life for a small service company. Students' responses indicates that the case was comprehensively designed to cover all the relevant concepts of Cost Classification and Decision Making and helped them to learn their practical daily life usage.

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For better investment decisions, the role of the cash ratios is of prime significance. Cash ratios produce additional information besides the information that is generated by accrual-based ratios. The paper has identified the various cash ratios. These cash ratios (calculated say for 5 or 7 years) generate a trend, which when analyzed, generate information for better investment decisions. The general investors must analyze these ratios before making investment decisions.