Conflicting Clients

CaseKey teaching notesCase Characters: Jennifer Grace, First-year member of her CPA firm’s management group Tom Ward, CFO of Fantastic Developments, Inc., a client While reviewing the current-year audit working papers of Coshocton National Bank (CNB), the engagement manager, Jennifer Grace, noted something curious. In the working papers related to loan valuation, Jennifer saw that the…

Apel Manufacturing?

CaseKey teaching notesCase Topic: Accounting for Leases Characters: Jon, recently hired controller for Apel Manufacturing Rex, CEO of Apel Manufacturing   Apel Manufacturing is a small nonpublic manufacturing company with plans to automate its production process and add a third production shift. Management thinks the improved technology and increased production are the only feasible ways…

The Pizza Puzzle

CaseKey Teaching NotesCase Topic: Deceptive Advertising Characters: George Hansen, General Manager, Augusta Marigold Inn, Subsidiary of Hospitality Enterprises Sharon Coombs, Food Services Manager, Augusta Marigold Inn   George Hansen is General Manager for the Marigold Inn in Augusta, Georgia. Sharon Coombs is Restaurant and Food Services Manager for the Inn. She reports to George. T…

Washing Dirty Laundry

CaseKey Teaching NotesCase Topic: Advertising (Unethical Tactics) Characters: Bruce Seth, project manager at a consumer products company Priscilla Wheeling, Bruce’s boss   Bruce Seth, a project manager at a consumer products company, was wondering how he should proceed with his recommendation for the Endirt commercials. Endirt had been doing well in the market, but not…