Case Study of the Week: Accounting Software Applications at Gator Guides, LLC

August 30, 2021


You are to assume the role of an accounting software consultant hired by Gator Guides, LLC, a swamp tour company. The owner wants you to prepare a chart of accounts as the initial software implementation project and also make recommendations related to accounting software applications.

Gator Guides, LLC is a limited liability company with one owner. The company has three revenue sources. The first one includes swamp tours on small airboats, large airboats and pontoons. The second source is snacks, apparel and souvenirs from the swamp store. The third source is photographs from the boats.

The company purchased three small airboats, two large airboats and two pontoons. The airboats were all paid for with cash and are paid in full. The two pontoons were financed, and the company still owes $2,000 on each.

The company leases the swampland used for the tours. They own the mobile home which is used for the main office, ticketing booth and souvenir shop. The company built a deck this year which is a plant asset for the company. The company also has other miscellaneous bills such as utilities, supplies, inventory, etc. which they typically receive terms of n/30.

The company has 15 employees, including guides, ticketing agents, an office manager and a bookkeeper. They contract out a shuttle service which brings the customers out to the swamp. The company also pays a commission to travel agents that promote the swamp tours in tourist areas. The company purchases brochures and pays for billboard and website maintenance. The company accepts cash, credit card, debit card and Apple Pay. From time to time, Gator Guides, LLC will contract with large corporate groups to provide tours. In those situations, Gator Guides will bill the corporate client and receive payment in the future.

The owner wants you to:

  • Use the information provided by the owner to prepare a chart of accounts (at least 5 accounts) identifying whether the account is an asset, liability, equity, revenue or expense.
  • You will then meet with the owner to review the chart of accounts
  • Discuss options for accounting software applications including desktop and cloud computing


Randi Bibiano
Competitive Events Specialist

As DECA’s competitive events specialist, Randi primarily authors role-play scenarios for the collegiate and high school division’s competitive events programs. She also serves as DECA’s liaison for the Virtual Business Challenge and Stock Market Game. Randi assists with the recruitment of judges for both the high school and collegiate International Career Development Conferences. Randi has worked for DECA since 1998.

Discussion Questions

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Classroom Connection

Career CLuster:


Instructional Area(s):

Information Management

Performance Indicators:

Prepare a chart of accounts
Distinguish among types of business transactions
Conduct an environmental scan to obtain business information
Describe the nature of business records