Honors Theses

Date of Award

2017

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

Victoria Dickinson

Relational Format

Dissertation/Thesis

Abstract

The purpose of this paper is to investigate thirteen different financial reporting topics and principles using specific scenarios that have been presented in a case study. These topics include the effects of different U.S. GAAP reporting options, the calculation of return on net operating assets, the statement of cash flows, the treatment of accounts receivable, U.S. GAAP policies, the effects of depreciation expense, contingencies, long-term debt, common stock, the treatment of investments, revenue recognition, the effects of deferred income taxes, and retirement obligations. Each case study introduces a company (or multiple companies) that exemplifies the topic for analysis. Then, several questions guide the analysis of the issue. Analysis of the issue in each case study leads to a better understanding of the U.S. generally accepted accounting principles surrounding the issue and often sheds light on the effects the issue has on the financial statements or company's performance overall. These case studies help to develop an understanding of the accounting issues that goes beyond a simple understanding of the journal entries.

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