Feb 6 Improper Use of Off-Balance Sheet Ch. 7 Enron Arrangements to overstate earnings and understate liabilities Feb 8 Improper Use of Off-Balance Sheet Ch. 7 Enron Arrangements; continued Exercises 37 & 38 Ch7 Hand-in Feb 13 Mortgage Crisis Ch 9 CountryWide Feb 15 Mortgage Crisis Ch 9 Livent Livent Feb 20 Improper Deferral of Expenses Ch 6 Failure to Record Expenses Rite Aid Overstating Ending Inventory Ch 6 AHERF/Allegheny Understating Reserves for Bad Debts Ch 6 Lockheed Quiz Failure to Record Asset Impairments Ch 6 Feb 22 No Class President’s Day Feb 27 Inadequate Disclosure in MD&A Edison Schools Ch. 8 Related Party Transactions Adelphia Ch. 8 Improper Use of non-GAAP measures Adelphia Ch. 8 Foreign Corrupt Practices Act BellSouth Violations Roundtrip Transactions Ch 8 Krispy Kreme Mar 1 FINAL EXAM *DAF: Cecil W. Jackson. Detecting Accounting Fraud: Analysis and Ethics. Pearson/Prentice Hall. 2015.
Feb 6 Improper Use of Off-Balance Sheet Arrangements to overstate earnings and understate liabilities Ch. 7 Enron Feb 8 Improper Use of Off-Balance Sheet Arrangements; continued Ch. 7 Enron Exercises 37 & 38 Ch7 Hand-in Feb 13 Mortgage Crisis Ch 9 CountryWide Feb 15 Feb 20 Mortgage Crisis Improper Deferral of Expenses Failure to Record Expenses Overstating Ending Inventory Understating Reserves for Bad Debts Failure to Record Asset Impairments Ch 9 Ch 6 Ch 6 Ch 6 Ch 6 Livent Livent Rite Aid AHERF/Allegheny Lockheed Quiz Feb 22 Feb 27 President’s Day No Class Inadequate Disclosure in MD&A Related Party Transactions Improper Use of non-GAAP measures Foreign Corrupt Practices Act Violations Roundtrip Transactions Ch. 8 Ch. 8 Ch. 8 Ch 8 Edison Schools Adelphia Adelphia BellSouth Krispy Kreme Mar 1 FINAL EXAM *DAF: Detecting Accounting Fraud: Analysis and Ethics. Cecil W. Jackson. Pearson/Prentice Hall. 2015.
Acct%20462%20SyllabusSp2017zj-1.docx