An Analysis of the United States Accounting Codification Through Practical Case Studies

Harres, Samuel (2019) An Analysis of the United States Accounting Codification Through Practical Case Studies. Undergraduate thesis, under the direction of Victoria Dickinson from Accountancy, The University of Mississippi.

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Abstract

This document contains a collection of case studies that illustrate real-world accounting issues. These cases, 11 in all, involve both real and fictional companies and their accompanying financial statements. Each of these cases studies a specific accounting question –ranging from revenue recognition to valuing accounts receivable, among others– and requires a mix of factual responses and opinion synthesis. The cases blend analysis of various subfields within accounting, including general risk assessment and financial studies, and provide students with a broad overview of the field. Producing this thesis granted me valuable insight into current issues within the field of accounting as well as a first look at theoretical issues currently under study by accounting scholars and academics. Aside from the materials contained within the cases themselves, I called upon information directly from the Financial Accounting Standards Board’s Codification to furnish my responses. Additionally, as a large portion of this thesis was completed concurrently with other Honors students working on their own accounting theses, I benefitted from exposure to groupwork in a professional, academic setting.

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