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Teaching Notes are published separately from the AAA journal for the express purpose of restricting access by students. For classroom use, we suggest that you make the appropriate portions available such that only students in your course have access to them. Please do not post Teaching Notes on an open website where they can be scanned by Google. When the Teaching Notes have been posted openly online in the past, it has caused problems for faculty at other institutions who are using the Teaching Notes in their classes. Thank you for your cooperation. Please contact AAA staff with any questions. American Accounting Association 5717 Bessie Drive Sarasota, FL 34233-2399 Phone: (941) 921-7747 Fax: (941) 923-4093 Email: office@aaahq.org http://aaahq.org

ISSUES IN ACCOUNTING EDUCATION Vol. 18, No. 2 May 2003

Teaching Notes for The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing
Cindy Durtschi
INTRODUCTION he purpose of this problem-based learning case is to provide students an opportunity to practice detecting and solving fraud cases within a firms accounting records. Students are given four months of financial records from the Tallahassee BeanCounters (TBC) organization, along with supporting documentation and some personal information about employees. Their task is to investigate the books for evidence of fraud. To complete the task, students must determine what additional information they need and who they need to ask for that information. This section contains the solutions to the case, following the same five criteria the students are required to use in their reports. It also contains assistance in answering student inquiries, including a narrative of the typical investigative paths student teams will follow and how instructors respond to each step along the way. The instructor has two roles in this case: (1) to answer the student inquiries, giving only the information the students specifically request, as would happen in real life, and (2) to resist any temptation to provide struggling students with hints as to what additional information they need. Recall that the essence of a PBL experience is that students must determine what information they need and where to go to find it. It is through the struggle to find an initial foothold and then determining which path to follow that students learn. To tell them they need a particular piece of information is to cripple their learning experience. Give students a chance to surprise you with their ingenuity. Student teams come to realize they are on a futile path after several of their inquiries are returned with the notation: The results of your inquiry reveal nothing unusual.

If Students Ask for Information That Is Not Provided The only frauds in the TBC books are the three noted below. Therefore, if students begin investigating other accounts, transactions, or employees they will not find fraud, but rather fluctuations, or errors. In answering inquiries related to these futile paths, an instructor must use judgment and provide responses that the students can use to determine that no fraud was committed, rather than provide responses that make that judgment for them. For example, an appropriate response might simply verify, Helms Exterminators provides an invoice that shows that they bill TBC $250.00 per month for normal pest control maintenance, rather than saying There is no fraud relating to Helms Cindy Durtschi is an Assistant Professor at Florida State University.

Durtschi

Exterminators. Or in response to an inquiry about an employee, provide information from the biography of an innocent employee that shows no financial pressure to commit fraud rather than replying, This person isnt involved in fraud. In general, the idea is to provide as much information to the students as possible. It is the students task to sort through and evaluate the information to determine what is irrelevant and what leads them to a conclusion of fraud. For most student inquiries it is easiest to simply attach the requested information to an email response. Other cases, such as requests for personal information, require the instructor to type in the relevant information from the biographies (Teacher Handout 1). Instructors can eliminate duplicate requests by copying all team members on any email responses provided to an individual team member. The Teacher Handouts contain every document or piece of information requested when the case has been used, but students may find wily new approaches to their investigation; should that happen, instructors may need to compose answers using information provided in this case. GENERAL INFORMATION (APPLIES TO ALL FRAUDS) Teacher Handouts That Relate to All Frauds: TH 1. Personal information on office employees TH 2. Jessica Keller bank account and Ben Hill receipts TH 12. Ben Hills bank statement The case of the Tallahassee BeanCounters includes three frauds: a money-skimming scheme relating to ticket revenues, three ghost employees on the payroll, and a kickback scheme with an equipment supplier. Ben Hill, the office manager, commits all the frauds. Teacher Handout 1 supplies background information about the office workers. Extra details are provided for Ben Hill including interviews with his ex-wives, apartment manager, and former employer. Ben Hill uses a bank account under the name of Jessica Keller (Jessica account) to launder all the money he obtains from the three frauds. Therefore, his personal checking account shows only his normal paycheck being deposited and normal expenses. Students must show strong evidence of guilt prior to accessing bank records; therefore, only Ben Hills personal bank records are provided (Teacher Handout 12). Ben set up the Jessica account by picking up a young woman, named Jessica Keller, at the bus station in downtown Tallahassee and paying her $100 to go to SunTrust bank and open an account using her valid drivers license. Ben instructed Jessica to have the ATM card and pin number delivered to a post office box in Monticello, Florida that he had rented. Thereafter, Ben deposits and withdraws money only at night, using various ATMs. The information for the Jessica bank account is found in Teacher Handout 2. Students can discover this bank account by noting the endorsement on the cancelled checks of the ghost payroll employees (Teacher Handout 4). If asked, SunTrust will supply students with a copy of the original drivers license used to set up the account (also provided in Teacher Handout 2). Students may then contact the address on Jessicas license. If they do, the instructors can write back as Jessicas parents and inform the students that Jessica left home five months ago and is now living and working in San Antonio, Texas. She did, however, travel through Tallahassee on her way to Texas. Ben can be associated with Jessicas account by surveillance tapes from the ATM machine.

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

SUGGESTED SOLUTIONS AND ASSISTANCE IN ANSWERING STUDENT INQUIRIES Ticket Fraud 1. Who committed the fraud: Ben Hill. 2. How the fraud was committed: Information in Student Handout 2 reveals that each game night, after ticket sales are completed, Ben Hill supervises the ticket-sellers as they reconcile the money collected with the tickets dispensed. Each ticket is sequentially numbered. The beginning number and ending number are logged into a ticket ledger after each game, after which the number of tickets dispensed is reconciled with the funds collected. Myrna Myers, ticketing supervisor, and Ben Hill sign the ticket ledger. Ben then takes the cash, tickets, and ticket ledger back to his office under a guards escort. All items are locked in a safe. Ben Hill returns to his office after everyone else has gone home, which is not revealed in Student Handout 2, but can be discovered by students if they ask the proper questions or set up surveillance. He reopens the safe and removes some of the cash. He has a duplicate ticket ledger in his desk in which he writes false ticket numbers to cover the theft. He then forges Myrnas initials and makes a photocopy of his false ledger. He locks the original ledger back into the safe (Teacher Handout 3). It is the copy of this falsified ledger (Student Handout 20) that he gives to Michelle, the accounting clerk, along with the remaining cash the next morning. Students are given the falsified ledger (Student Handout 20). 3. Evidence of intent: Bens intent can be shown by the fact that he takes money on four different occasions. 4. Economic impact: $4,423.78. The stolen cash was $3,949.80. Since revenues were reported as lower than actual revenues, arena rent was underpaid by $197.49 (5 percent $3,949.80). Finally, sales tax was also underpaid by $276.59, as revenues reported were lower than actual revenue (7 percent $3,949.80).
*Teacher Handout = TH; **Student Handouts = SH. Reported Tickets Solda (SH** 20) 2,358 2,640 996 2,725 194 18 2,559 763 True Number of Tickets Soldb (TH* 3) 2,400 2,700 1,000 2,800 200 25 2,650 850 Difference in Number Soldc 42 60 4 75 6 7 91 87 Price per Ticket (SH** 7) $12.00 $12.00 $7.00 $12.00 $9.60 $5.60 $12.00 $7.00

Game Date April 26 May 15 June 8

Ticket Type Standard Standard Balcony Standard D. Standard D. Balcony Standard Balcony

Fraudd $ 504.00 720.00 28.00 900.00 57.60 39.20 1,092.00 609.00 $3,949.80 $197.49 $276.49 $4,423.78

July 11

Total cash stolen from TBC Underpayment to Canopy Roads for rent (5 percent $3,949.80) (SH 6) Underpayment to Florida Dept. of Revenue (7 percent $3,949.80) (SH 6) Total Fraud
a b c d

Reported number sold is calculated by subtracting the ending ticket number from the beginning ticket number from SH 20. For example, April 26: 23908 21550 = 2,358. True number sold is calculated by subtracting the ending ticket number from the beginning ticket number from Myrnas personal records, TH 3. For example, April 26: 23950 21550 = 2,400. Difference in Sales is calculated by subtracting reported sales from true sales. Total fraud is calculated by multiplying the difference in sales by price per ticket.

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5.

Evidence the suspect received and used money from the fraud: Teacher Handout 2 shows deposits into the Jessica Keller bank account in amounts that equal the money stolen on April 26, May 15, June 9, and July 11. Teacher Handout 2 also provides copies of the receipts that Ben Hills ex-wife and apartment manager would provide if queried by students to show the dates that Ben Hill made child support back-payments and rent payments in cash. The trail to the receipts is revealed if students query Bens ex-wife or apartment manager.

Teacher Handouts Associated with Ticket Sales Fraud: TH 3. Myrnas notebook with her notation of ticket sales. Evidence Trail Students Typically Follow and Suggested Responses: The ticket ledger the students are given is marked photocopy (Student Handout 20). In their observation of the ticket process, the students observe Myrna making notations in a notebook that she keeps in her purse (Student Handout 2). If the students query Myrna about those notes, the instructor can respond that her father always told her to keep copies of important papers so she can protect herself from bad managers. If students request a copy of Myrnas ticket ledger, they should be given Teacher Handout 3. Finally, if student teams request a physical examination of the tickets, they should be told the last standard ticket dispensed was number 47950; balcony was 17403; discounted standard was 900; and discounted balcony was 175. These numbers all match Myrnas account (Teacher Handout 3), rather than the photocopied ledger they were given as Student Handout 20. Money from the fraud is deposited in the Jessica account (Teacher Handout 2). Ghost Employee Fraud 1. Who committed the fraud: Ben Hill. 2. How the fraud was committed: Student Handout 2 describes how Candie Harris, the secretary/ receptionist, uses the time cards signed by each temporary employees supervisor and countersigned by someone in the main office to prepare time sheets to forward to ADP Payroll Services. Ben Hill insists on checking her work. Not revealed in Student Handout 2 is the fact that prior to sending the final time sheets to ADP, Ben adds the names, Marie McAulley, Terry Talbot, and Paul Owens. All three employees once worked for TBC, but have since moved on to other employment. Ben creates timecards for these employees and forges any necessary signatures. Further, Ben enters change of addresses for all three employees with ADP so their checks are mailed to the same post office box in Monticello, FL. He drives to Monticello and picks up the checks and deposits them into the Jessica account using the ATM machine. When ADP returns the invoice for payment, Ben destroys the detail and gives Michelle only the summary page. Student Handout 15 contains the Summary Page that Ben gives Michelle. 3. Evidence of intent: It was Ben who submitted the change of address notices to ADP Payroll services. Further, surveillance of the post office or bank would show him picking up and depositing the checks. 4. Economic impact: $1,162.20. This total includes $1,080.00 (the sum of the difference between the payroll with and without the ghost employees) and $82.62 (in FICA collected by ADP to cover the employers matching contribution for the ghost employees). Of this amount, Ben nets $889.38. This comes to $148.23 for each game series ($60 per ghost employee, minus Federal income tax and FICA tax, see Teacher Handout 8).

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing Teacher Handout = TH; Student Handout = SH. True Gross Pay Owed by TBC (SH 16)a $1,468.50 938.25 1,500.50 1,521.63 1,525.75 963.50 Gross Pay as Requested by ADP (SH 15)b $1,648.50 1,118.25 1,680.50 1,701.63 1,705.75 1,143.50 Difference between Pay Owed and Amount Paid to ADP c $ 180.00 180.00 180.00 180.00 180.00 180.00 $1,080.00 FICA Taxes Requested by ADP for Fictional Employeesd (TH 8) $13.77 13.77 13.77 13.77 13.77 13.77 $82.62

Game Series April 24 April 2525 May 1315 June 68 June 2527 July 1011 Totals
a

Fraude $ 193.77 193.77 193.77 193.77 193.77 193.77 $1,162.62

b c d e

The game-day employees are paid several days after each series. The true gross pay owed is found on SH 16 by summing the pay rate times the hours worked for each temporary employee. For example, April 24 Hernandez 9.5 @ $6 per hour = $57 plus Tuney 9.5 hours @ $6 per hour = $57, etc. These numbers can be calculated by summing the gross pay from TH 8 or by looking at the gross pay requested by ADP for temporary employees and shown on SH 15. The difference is column 3 minus column 2 (for example, April 24: $1,648.5 $1,468.5). ADP collects $4.59 in FICA matching money for each ghost employee, each game series (TH 8). The fraud is the total of the difference between the pay with and without the ghost employees plus the amount of excess FICA collected by ADP for the ghost employees (column 4 plus column 5).

5.

Evidence the suspect received and used money from the fraud: The Jessica account shows deposits for the three checks several days after each home game series. Surveillance tapes show Ben depositing and withdrawing the money. Receipts from Bens ex-wife and apartment manager show that money withdrawn from the bank account was used to pay Ben Hills rent and his back child support (Teacher Handout 2).

Teacher Handouts Associated with Payroll Fraud: TH 4. Canceled TBC payroll checks in ADP Payroll Services possession TH 5. Time cards kept by Ben Hill TH 6. Mailing addresses for TBC employees TH 7. Game-day employee work schedule TH 8. Payroll detail from ADP payroll services: TBC game-day employees Evidence Trail Students Typically Follow and Suggested Responses: There are two ways students could discover this fraud. First, they might, as part of their audit, ask for a copy of all employee addresses, in which case the instructor will respond with Teacher Handout 6. This handout will show the three ghost employees share the same PO Box. Further investigation of these employees will uncover the fact that they are no longer employees, which leads students to investigate whether they are still being paid. Second, students might compare the time sheets prepared by Candie Harris (Student Handout 16) and the invoice summaries from ADP (Student Handout 15). If students follow this approach, they find that the sum of the hours worked by temporary employees multiplied by the pay rates does not equal the amount billed by ADP. This discovery usually leads students to ask Ben or Candie for a copy of the original time sheets prepared by Candie. If this is the case, the instructor replies with another copy of Student Handout 16, which students already have. If they ask Ben or Candie for the detail page that ADP sends, Ben Hill responds that he checked it, then discarded it to save space, but hes willing to resend them the summary page (Student Handout 15), which the students also have. Should students request
Issues in Accounting Education, May 2003

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timecards, Ben will reply by sending Teacher Handout 5, his falsified timecards. To solve this case, students must eventually communicate directly with ADP. Here the instructor must use discretion, and send to students precisely what they request. If students request payroll detail, then respond with Teacher Handout 8. If students ask for employee mailing addresses, then respond with Teacher Handout 6. If students ask for cancelled checks, then respond with Teacher Handout 4. When students examine any of the above handouts, they will discover employees who do not exist on the time sheets (Student Handout 16). If they inquire of Candie about these employees, then she will have no idea. If they inquire of Ben, then he will reply that Candie made a mistake and he just corrected her mistake adding them to the list before sending the timesheets to ADP. To solve the conflict between information from Candie and Ben, students should try to discover more about these employees; this may lead them to inquire of the supervisors whether those employees actually worked. When students ask the supervisors whether these employees worked, respond with Teacher Handout 7, the game-day employee work schedule. The only way students can determine that Ben was the criminal, and not Candie, is to show Ben benefited from the crime; the checks went into his account and were spent. Equipment Purchasing (Kickback) Fraud 1. Who committed the fraud: Ben Hill. 2. How the fraud was committed: Student Handout 2 reveals that when Tucker Johnson, the general manager, needs more equipment, he tells Sam McCarty, the equipment manager, who relays the information to Ben Hill. It is Ben who decides which vendor to use. Ben has recently changed vendors from Sports Chalet to Sports Equipment Inc. What is not revealed in Student Handout 2 is that the reason for the switch is that Bens good friend, Charlie Thurgood, recently acquired a job working for Sports Equipment, and Charlie developed the money-making scheme for the two of them to share. The scheme requires dual invoices and dual purchase orders, one set accurate, another set falsified. First, Ben has Michelle, the accounting clerk, create an accurate purchase order that reflects the number of items that were originally requested by Tucker Johnson (Student Handout 13). These are open purchase orders and reflect no particular price since they are to receive the best price. Michelle also generates a receiving report and forwards it to Sam (Student Handout 19). Sam will receive the goods. Ben insists on checking her work before it is mailed to the vendor. He then creates a falsified purchase order by increasing the number of items ordered by approximately 25 percent. He mails the falsified purchase orders to Sports Equipment Inc. (Teacher Handout 10). Sports Equipment fills the inflated purchase order and creates an invoice that reflects the inflated number that was shipped and the price for those items (Teacher Handout 10). Charlie Thurgood picks up the order to hand deliver to TBC. Along the way, Charlie stops at his home, removes the excess 25 percent of the equipment, and creates a falsified invoice (Student Handout 11). The new invoice shows the original number ordered by Michelle, but uses the total cost of the larger order shipped by Sports Equipment, Inc., resulting in a price per item that is approximately 25 percent higher than Sports Equipment charged. Charlie then delivers the remaining equipment. Sam sees that the number received matches the number originally ordered. Michelle pays the inflated invoice because the number delivered matches the number on her original purchase order (which had no price). Charlie sells the excess equipment to Play It Again Sports, and splits the money evenly with Ben. 3. Evidence of intent: The fact that there was collusion between Ben and Charlie. Also, the fact that the same fraud is perpetuated again and again. 4. Economic impact: $4,149.28.

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing (b) Invoice Amount (if numbers had not been inflated)b (SH 13 and TH 10) $2,569.24 5,659.60 7,242.44 344.94

Date June 5 June 20 July 5 July 20 Total


a b

(a) Invoice as Paida (SH 11) $3,249.04 7,294.50 9,034.04 387.92

Difference (a) (b) $ 679.80 1,634.90 1,791.60 42.98 4,149.28

Bens Share of Take (one-half of the difference) $ 339.90 817.45 895.80 21.49 $2,074.64

Student Handout 11. Equipment invoices paid to Sports Equipment Inc. The number actually ordered (Student Handout 13) multiplied by price per item from Sports Equipment Inc. Catalog (Teacher Handout 10).

5.

Evidence the suspect received and used the money from the fraud: Bens half of the money was deposited into the Jessica account 10 to 12 days after the original invoice was sent by Sports Equipment Inc. The money from the Jessica account was withdrawn, and matching amounts were used to pay his back child support and rent (Teacher Handout 2).

Teacher Handouts Associated with Equipment Purchasing Fraud: TH 9. Sports Chalet purchase orders, shipping slips, invoices, and catalog TH 10. Sports Equipment Inc. purchase orders, shipping slips, invoices, and catalog TH 11. Play it Again Sports purchase record from Charlie Thurgood Evidence Trail Students Typically Follow and Suggested Responses There are several red flags that students could pick up on to find this fraud. First, the introductory packet mentions that TBC had recently changed equipment vendors and that Ben and Charlie, the salesmen for the new vendor, were very close. Second, the price per item is more expensive after TBC changed to Sports Equipment Inc. as a vendor. If students question Ben as to why a different vendor was chosen, then the instructor should reply that Ben feels the service is worth the additional cost. In this fraud, students will have to verify numbers in the TBC files with those in the files of Sports Equipment Incorporated. To do this they may ask for the following items: duplicate purchase orders received from TBC Sports Equipment Inc. shipping slips, Sports Equipment Inc. invoices, or a catalog from Sports Equipment Inc. (all are found in Teacher Handout 10). Should they ask for the same from Sports Chalet, they can be found in Teacher Handout 9. The material from Sports Chalet will match the information in the TBC records that the students have in their Handouts 11, 13, 18, and 19. The documents supplied by Sports Equipment will not. In addition to showing a fraud was committed, students need to show that Ben (not just Charlie) benefited from the crime. To do this, they need to make inquiries as to where the equipment was sold, and show that half the amount is put into the Jessica account (Teacher Handout 2). If they make inquiries to the sporting goods stores in the area, then the instructor responds with Teacher Handout 11, which shows the equipment purchased from Charlie by Play it Again Sports. It is an easy leap from there to half that amount in the Jessica account, several days after the goods are delivered (Teacher Handout 2).

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TEACHER HANDOUT 1 Background Information on Employees The following facts can be used to answer student inquiries relating to personal facts about the TBC employees. Phil Ackers, President Home address: 4945 Bobbin Brook Court, Tallahassee, FL. Home description: The house sits in an exclusive older section of northeast Tallahassee. Vehicles: Nissan Sentra, this years model. Toyota Camry, three years old. Information from personnel file: Age: 53 Length of employment by TBC: Ten years. Prior employment: Owner-manager, Pizzanos Restaurant in Miami. Education: M.B.A., University of Miami. Information that can be gleaned from Phils coworkers: Phil is married with two grown children. His wife has her own catering company, which does very well. Information from public and private sources: Criminal record: None. Court records: No bankruptcies, no criminal action pending. Property records: House on Bobbin Brook, Condo at Sandestin, two vehicles, a 35-foot sailboat, two jet skis. IRS: Phil was audited extensively while at Pizzanos, though no action was taken. If students speak to anyone who knew Phil during those days, they will report that the IRS suspected him of tax evasion. Credit report: Phil has good credit, but a lot of debt, including debt to department stores, furniture stores, and loans on both vehicles. He also has PLUS loans for his childrens education. Candie Harris, Secretary/Receptionist Home address: 3232 Baragona Acres Road #45, Tallahassee, FL. Home description: Her home is in a medium-range apartment complex. Vehicles: Honda Accord, eight years old; Yamaha V-Star 650 motorcycle, six months old. Information from personnel file: Age: 26 Length of employment by TBC: Three years. Prior Employment: Red Carpet Reality, as a secretary for five years. Education: Financial Certificate from Lively Vocational School. Information that can be gleaned from Candies coworkers: Candie has never been married. She is always dating at least one of the ball players, often more. She was born and raised in Perry, Florida. Her father is a vice-president at Capital City Bank. She is the reigning Queen of the Crab Festival for Taylor County. Candie dislikes Ben. She thinks he is a picky little man who doesnt trust her or believes she has a brain in her head. Shes always complaining about being his dating service. Women are always calling, including his ex-wife asking for money. Gleaned from past employer: Candie was a good worker, if a bit of a flirt. She left with good feelings all around. (continued on next page)

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

TEACHER HANDOUT 1 (continued) Information from public and private sources: Criminal Record: Series of speeding tickets, most on her motorcycle. Court record: Three times in driving school to remove tickets. Property records: One car, one motorcycle. IRS: No actions. Credit report: Three credit cards: Burdines, Dillards, and Goodys, all at credit limit. She owes $165 per month on her motorcycle. Ben Hill, Office Manager Home address: 1832 Jackson Bluff Road #25, Tallahassee, FL (Villa Cortez Apts). Home description: It is an older apartment, situated in a less prosperous part of town. Vehicles: Toyota Corolla, four years old. Information from personnel file: Age: 42 Length of employment at TBC: Three years. Prior employment, past ten years beginning with his most recent employer: *Three years at Tallahassee Doors, a small manufacturing firm. *Four years at the Florida Department of Transportation in the Financial and Auditing Department. *Two years at Holiday Construction, as an accountant. * One year at Krispy Kreme Donut Corporation, as an accountant. Education: Four-year degree in accounting, no CPA. Information gleaned from co-workers: Ben has been married twice, that we know of. He had two kids with his first wife, but ended up leaving her for wife number two. The second wife left him a few months ago; I think he had to give her his house. Hes always dating someone or other; women are always calling here. Information gleaned from prior employer: Ben said he left because he was bored. If he hadnt left, Id have fired him. Seems we got less and less profitable while he was around. The new guy here is doing much better. Profits are up again. Gleaned from apartment manager: Bens always late paying his rent, but then most of my tenants are. He always eventually pays it. Always in cash, but I give him a receipt. Information from public and private sources: Criminal record: None. Court records: Two divorces. In divorce number one, his spouse was awarded $1,000 per month in child support and alimony. In divorce number two, his spouse was awarded the family home, and car, but no alimony or child support. Property records: Owns one car. IRS: No actions. Credit report: Shows a bankruptcy four months ago, and a debt of $14,000 in past alimony and child support. Information should students contact ex-wife #1: Benny started out nice enough. Things were fine. We had two wonderful kids. He had a good job. Life was great. Then that Dedrie came along. All of a sudden it was lunches with her and (continued on next page)

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TEACHER HANDOUT 1 (continued) dinners with her and then he ups and leaves. For years I had been begging him to take the kids to Disney World, but there was never enough money. We were saving for it, but then after the divorce, he suddenly has money to buy Dedrie a huge diamond ring and even took her on their honeymoon to Disney World, of all places! He had money for that, but never seemed to be able to pay all his child support. Then he got divorced and she took him for everything including the house. He ended up declaring bankruptcy and I almost had to have his wages garnished for the child support. But hes been making it up lately, since he got rid of Dedrie. Hes made up over $5,000 of the back support since his second divorce, guess he learned his lesson! Information should students contact ex-wife #2: Ben is a worrier. He was always dreaming up some money-making scheme and fretting. He got really irritable toward me the last few months. Then he got tight with Charlie Thurgood. The two of them were always up to something, going fishing or to football games. I got sick of always sitting at home while the two of them were off somewhere. I finally told him he ought to have married Charlie, and then I left. Terri Hughes, Assistant to the President Home address: 80 Autumn Woods Way, Crawfordville, Florida. Home description: Terris is an old rented home with a very tidy yard. Vehicle: Honda Civic, four years old. Information from personnel file: Age: 42 Length of employment by TBC: Ten years. Prior employment: Pizzanos Restaurant in Miami, Florida, ten years. Education: High school. Information gleaned from coworkers: Terri never married. Big surprise. Shes about as uptight as people come; maybe it is the fact that she has her hair in such a tight bun it cuts off circulation to her brain. She dresses nice enough, always in dark blue business suits. Shes been with Phil forever, worked with him in Miami and came here with him. Shes condescending and guards Phils office like its Fort Knox. She answers his mail and phones for him. Everything goes through her first. Information from public and private sources: Criminal record: None. Court records: None. Property records: One vehicle, a beach house in the Florida Keys, owned 12 years. IRS: Audited three times in Miami. Credit Report: She has two credit cards: Burdines and Visa. Both carry a zero balance. Note: The beach house was purchased with cash 12 years ago. If students inquire, the money came from Phil as bonuses for her fine work. Tucker Johnson, General Manager Home address: 8086 Baby Farm Road, Tallahassee, Florida. Home description: Tuckers house is firmly middle-class, in the country with several acres and (continued on next page)

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The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

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TEACHER HANDOUT 1 (continued) two horses. Vehicles: Ford Excursion, this years model; Honda Accord, three years old. From personnel file: Age: 55 Length of employment by TBC: Six years. Prior Employment: St. Louis Cardinals assistant pitching coach, 11 years. He played major league ball in his twenties and early thirties. Education: Degree in Sports Management. Information gleaned from coworkers: Tucker is married, and has seven children. Only two kids are still at home. He drives a new car every year, as payment for an advertising campaign he stars in for a local car dealership. Information from public and private sources: Criminal record: One bar fight, 15 years prior. Court Records: No bankruptcy or divorces. Assault charges dropped from fight. Property records: One house, two cars, and one powerboat, three jet skis. Credit report: Seven credit cards, only two with small balances. Michelle Shelton, Accounting Clerk Home address: 4571 Gautier Drive, Tallahassee, Florida. Home description: Michelle shares a nice townhouse with two roommates. Vehicle: Plymouth, eight years old. Information from personnel file: Age: 21. Length of time by TBC: Two years. She works part-time. Prior employment: Chick-fil-A in Tampa for three years. Education: Michelle is a student a FAMU, seeking business degree. She transferred two years ago from Tampa Bay Community College. Information gleaned from coworkers: Michelle is trying to save up enough money to buy a car. Shes a hard worker, and everyone likes her, but even so, we think she got the job because of her uncle, Tucker Johnson. Michelle would like to date baseball players, but theyre all afraid of her uncle. Information from public and private sources: Criminal record: None. Court records: None. Property records: One vehicle. IRS: No action. Credit report: Michelle has three credit cards: JCPenney, Burdines, and Victorias Secret. Each carries a balance close to $200.00. Charlie Thurgood Charlie Thurgood is a salesman for Sports Equipment Inc. He has worked for them for one year. This is his third sales job in five years. Charlie grew up in Monticello, Florida, a small town outside of Tallahassee. Each of his jobs is a promotion over the prior one. Charlie is single, 45 years old, and a close friend of Ben Hill.

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TEACHER HANDOUT 2 Jessica Keller Bank Account and Ben Hill Receipts

Deposits: Date 6-Apr 26-Apr 28-Apr 15-May 17-May 9-Jun 10-Jun 17-Jun 29-Jun 1-Jul 11-Jul 14-Jul 17-Jul 30-Jul Withdr awals: 26-Apr 15-May 9-Jun 15-Jun 30-Jun 15-Jul 26-Jul 1-Aug $450.00 $1,000.00 $450.00 $900.00 $450.00 $2,500.00 $450.00 $800.00 $148.23 $504.00 $148.23 $748.00 $148.23 $996.80 $148.23 $339.90 $148.23 $817.45 $1,701.00 $148.23 $895.80 $21.49

Copies of Receipts fo r Ben Hill's Rent provid ed by the Manager at the Villa Cordova Apartments 26-Apr 9-Jun 30-Jun 26-Jul $450.00 $450.00 $450.00 $450.00 cash cash cash cash

Ben Hill's ex-wife (#1) can provide copies of the follo wing receipts for back child suppor t paym en ts 15-May 15-Jun 15-Jul 1-Aug $1,000.00 $900.00 $2,500.00 $800.00 rec eipt for rec eipt for rec eipt for rec eipt for cas h cas h cas h cas h

State of North Carolin a- Driver's Licenc e Cl ass A

signed:

NC 234357-9875
Jessica Keller 5897 Sea Brook Drive Charlotte, North Carolina BirthDate: November 3, 1978 Sex F Is sued: 10-05-98 Jess ica Keller

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

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TEACHER HANDOUT 3 Myrnas Notebook With Her Notation of Ticket Sales

Pric e DATE

$12.00 STANDAR D beg. 14950 16750 18750 20550 21550 23950 25850 27550 30250 32750 35550 37950 39650 40650 42650 45300 end 16750 18750 20550 21550 23950 25850 27550 30250 32750 35550 37950 39650 40650 42650 45300 47950

$7.00 BALCONY beg. 5723 6123 6723 7373 7923 8923 9473 10173 11173 12273 13048 13798 14298 14778 15578 16553 end 6123 6723 7373 7923 8923 9473 10173 11173 12273 13048 13798 14298 14778 15578 16553 17403

2-Apr 3-Apr 4-Apr 25-Apr 26-Apr 13-May 14-May 15-May 6-Jun 7-Jun 8-Jun 25-Jun 26-Jun 27-Jun 10-Jul 11-Jul

$9.60 DISC. STANDAR D beg. 350 350 350 350 350 350 550 550 550 550 750 750 750 750 750 900

$5.60 DISC. BALC ONY TOTAL end 350 350 350 350 350 550 550 550 550 750 750 750 750 750 900 900 beg. 75 75 75 75 75 75 125 125 125 125 150 150 150 150 150 175 end 75 75 75 75 75 125 125 125 125 150 150 150 150 150 175 175

2200 2600 2450 1550 3400 2700 2400 3700 3600 3800 3150 2200 1480 2800 3800 3500

Issues in Accounting Education, May 2003

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Durtschi

TEACHER HANDOUT 4 Cancelled TBC Payroll Checks in ADP Possession


Checks like the following were issu ed to Marie McAulley on Apr. 6, Apr. 27, May 17, June 9, June 30 and Ju ly 12. Checks have been cashed and return ed to ADP. On th e backs of all cancelled checks to: ADP Payroll Serv ices Date 1000 Marie McAulley 6-Apr-01 1414 Grand Street Orlando, FL 35678 Pay to the Order of Marie McAulley $ 49.41 Marie McAulley pay to the order of Forty-nine and 41/100 ----------------------- ----SunTrust Bank 3756 Disney Blvd Orland o, FL 33456 1:345278457I: 1000 34867908 1: Checks like the following were issu ed to Terry Talbot on Apr. 6, Ap r. 27, May 17, June 9, June 30 and July 12. Checks have been cashed and return ed to ADP ADP Payroll Serv ices 1414 Grand Street Orlando, FL 35678 Pay to the Order of Date 6-Apr-01 Terry T albot 1003 Endorse here Dollars Endorse here

Jessica Keller
deposit only Jessica Keller acct. 3875 SunTrust Bank Do not write stamp or sign below this line

ADP Payroll Services

Terry Talbot

49.41 Dollars

Terry Talbot pay to the order of

Forty-nine and 41/100 ----------------------- ---SunTrust Bank 3756 Disney Blvd Orland o, FL 33456 1:345278457I: 1003 34867908 1:

Jessica Keller
deposit only Jessica Keller acct. 3875 SunTrust Bank Do not write stamp or sign below this line

ADP Payroll Services

Checks like the following were issu ed to Paul Owen on Apr. 6, Apr. 27, May 17, June 9, June 30 an d July 12. Checks have been cashed and return ed to ADP Paul Owen ADP Payroll Serv ices 2012 Date 6-Apr-01 Endorse here 1414 Grand Street Orlando, FL 35678 Pay to the Order of Paul Owens $ 49.41 Dollars Paul Owens pay to t he order of

Forty-nine and 41/100 ----------------------- ----SunTrust Bank 3756 Disney Blvd Orland o, FL 33456 1:345278457I: 2012 34867908 1:

Jessica Keller
deposit only Jessica Keller acct. 3875 SunTrust Bank Do not write stamp or sign below this line

ADP Payroll Services

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

15

TEACHER HANDOUT 5 Time Cards Kept by Ben Hill


April 2-4 series Name Hernandez, R. Tuney, P. Maroney, M. Hope, H. McAulley, M. Donaldson, D. Cook, B. Valroy, G. Sheffield, K. Newman, T. Fuentes, P. Kapella, K. Kelley, D. Flanagon, B. Brighton, Y. Fernandez, H. Talbott, T. Owens, P. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Forski, K. Webster, P. Wonka, W. May 13-15 series Name Hernandez, R. Fitzgerald, L. Maroney, M. Hope, H. McAulley, M. Garcia, M. Newman, T. Fuentes, P. Donaldson, D. Cook, B. Stapleton, A. Houser, R. Kelley, D. Fernandez, H. Kapella, K. Flanagon, B. Talbott, T. Owens, P. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Webster, P. Evans, B. Wonka, W. April 25-26 series Name Tuney, P. Fitzgerald, L. Hernandez, R. Hope, H. McAulley, M. Donaldson, D. Cook, B. Stapleton, A. Sheffield, K. Newman, T. Fuentes, P. Kapella, K. Houser, R. Flanagon, B. Fernandez, H. Fusilli, G. Talbott, T. Owens, P. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Forski, K. Evans, B. Wonka, W. June 6-8 series Name Hernandez, R. Tuney, P. Maroney, M. Hope, H. McAulley, M. Garcia, M. Bennett, M. Zimmerman, G. Donaldson, D. Cook, B. Stapleton, A. Houser, R. Kelley, D. Fernandez, H. Johnson, E. Brighton, Y. Talbott, T. Owens, P. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Forski, K. Evans, B. Wonka, W.

Rate 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 7.25 7.25 7.25 6.00 6.00 7.25 7.25 7.25

Hours 9.50 9.50 10.00 12.00 10.00 10.00 10.00 10.00 10.00 10.00 13.00 10.00 9.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 6.00 6.00 12.00 12.00 12.00

Su pervisor H. Hope H. Hope H. Hope B. Hill H. Hope B. Cook B. Hill B. Cook B. Cook B. Cook B. Cook B. Hill K. Kapella K. Kapella K. Kapella K. Kapella K. Kapella K. Kapella B. Hill M. Myers M. Myers C. Harris C. Harris B. Kush B. Kush C. Harris

Verified B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill

Rate 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 7.25 7.25 7.25 6.00 6.00 7.25 7.25 7.25

Hours Su pervisor 6.00 H. Hope 6.00 H. Hope 6.00 H. Hope 8.00 B. Hill 10.00 H. Hope 6.00 B. Cook 6.00 B. Hill 6.00 B. Cook 6.00 B. Cook 6.00 B. Cook 8.00 B. Cook 6.00 B. Hill 6.00 K. Kapella 6.00 K. Kapella 6.00 K. Kapella 6.00 K. Kapel la 10.00 K. Kapella 10.00 K. Kapella 7.00 B. Hill 7.00 M. Myers 7.00 M. Myers 4.00 C. Harris 4.00 C. Harris 8.00 C. Harris 8.00 C. Harris 8.00 C. Harris

Verified B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill

Rate 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 7.25 7.25 7.25 6.00 6.00 7.25 7.25 7.25

Hours 9.50 9.50 9.00 10.00 10.00 9.50 9.50 9.50 12.00 10.00 10.50 9.00 12.00 9.50 11.00 12.00 10.00 10.00 10.00 10.00 10.00 6.50 6.50 14.00 14.00 12.00

Su pervisor H. Hope H. Hope H. Hope B. Hill H. Hope B. Cook B. Cook B. Cook B. Cook B. Hill B. Cook K. Kapella K. Kapella K. Kapella B. Hill K. Kapella K. Kapella K. Kapella B. Hill M. Myers M. Myers C. Harris C. Harris C. Harris C. Harris C. Harris

Verified B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill

Rate 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 7.25 7.25 7.25 6.00 6.00 7.25 7.25 7.25

Hours Su pervisor 9.50 H. Hope 9.50 H. Hope 9.00 H. Hope 11.00 B. Hill 10.00 H. Hope 9.50 B. Cook 10.00 B. Cook 9.50 B. Cook 12.00 B. Cook 10.00 B. Hill 10.00 B. Cook 9.50 K. Kapella 12.00 K. Kapella 10.00 K. Kapella 11.00 K. Kapella 11.50 K. Kapella 10.00 K. Kapella 10.00 K. Kapella 10.50 B. Hill 10.50 M. Myers 10.50 M. Myers 6.00 C. Harris 6.00 C. Harris 14.00 C. Harris 14.00 C. Harris 13.00 C. Harris

Verified B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill

(continued on next page)

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Durtschi

TEACHER HANDOUT 5 (continued)

June 25-27 series Name Tuney, P. Fitzgerald, L. Maroney, M. Hope, H. McAulley, M. Garcia, M. Bennett, M. Fuentes, P. Donaldson, D. Cook, B. Stapleton, A. Houser, R. Kelley, D. Johnson, E. Fusilli, G. Flanagon, B. Talbott, T. Owens, P. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Webster, P. Evans, B. Wonka, W.

rate 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 7.25 7.25 7.25 6.00 6.00 7.25 7.25 7.25

hou rs Supervisor 10.00 H. Hope 10.00 H. Hope 9.50 H. Hope 10.00 B. Hill 10.00 H. Hope 9.50 B. Cook 10.00 B. Cook 9.50 B. Cook 12.00 B. Cook 9.50 B. Hill 10.50 B. Cook 9.00 K. Kapella 12.00 K. Kapella 10.00 K. Kapella 11.00 K. Kapella 12.00 K. Kapella 10.00 K. Kapella 10.00 K. Kapella 10.00 B. Hill 10.50 M. Myers 10.00 M. Myers 7.00 C. Harris 7.00 C. Harris 14.00 C. Harris 14.00 C. Harris 12.50 C. Harris

Verified B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill

July 10-11 series Name Hernandez, R. Fitzgerald, L. Tuney, P. Hope, H. McAulley, M. Cook, B. Bennett, M. Zimmerman, G. Valroy, G. Sheffield, K. Stapleton, A. Johnson, E. Kelley, D. Fusilli, G. Kapella, K. Brighton, Y. Talbott, T. Owens, P. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Webster, P. Evans, B. Wonka, W.

rate 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 7.25 7.25 7.25 6.00 6.00 7.25 7.25 7.25

hou rs Superviso r 6.50 H. Hope 6.50 H. Hope 6.00 H. Hope 7.00 B. Hill 10.00 H. Hope 6.00 B. Hill 6.00 B. Cook 6.50 B. Cook 7.00 B. Cook 6.50 B. Cook 6.00 B. Cook 6.00 K. Kapella 7.00 K. Kapella 6.00 K. Kapella 7.00 B. Hill 6.00 K. Kapella 10.00 K. Kapella 10.00 K. Kapella 6.00 B. Hill 6.00 M. Myers 6.00 M. Myers 4.50 C. Harris 4.50 C. Harris 9.50 C. Harris 9.50 C. Harris 9.00 C. Harris

Verified B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill B. Hill

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

17

TEACHER HANDOUT 6 Mailing Addresses for TBC Employees

Players Abelson, Bill Bailey, Roger Biancalana, Bud Brett, Jorge Bridges, Stan Buckner, William Campbell, Lester Chester, Bobby Curtis, James Dell, Aaron Fox, Vincente Holstein, Dean Johnson, Joey McArthur, Mike Merrick, John Patek, Fred Oquindo, Ivan Ortega, Javier Pryor, Kevin Santiago, Jose Stalker, Kevin Wahlburg, Wally Washington, U.R. Ziegler, Howie Office Staff Phil Ackers Terri Hughes Bob Kush Ben Hill Candie Harris Michelle Shelton Tucker Johnson Wendy Hogan Sam MacCarty Leroy Grimes Jack Webb Todd Grace Tom Tedder Dave Gott Leon Martin

(Direct deposit) 200 Otter Lake Road, TLH 69 Eddins Lane, Crawfordville East Highway 90, Madison 123 White Drive, TLH Lloyd Creek Road, Monticello 5050 Sundance Lane, TLH 1689 Mayhew Street, TLH 3408 Argonaut Circle, TLH 6737 Alan Dale Trail, TLH 222 Ocala Road, TLH 2677 Old Bainbridge Road, TLH 38 Callahan Drive, Crawfordville 1518 Bowman Drive, TLH 701 Kenilworth Road, TLH 3510 Limerick Drive, TLH 4408 Blue Bill Pass, TLH 302 North Monroe Street, TLH 1112 South Magnolia Drive, TLH 3975 West Kelley Road, TLH 376 East Wheterbine Way, TLH 1107 Kenilworth Road, TLH 2005 Apalachee Parkway, TLH 852 East Call Street, TLH 100 John Knox Road, TLH (Direct deposit) 4945 Bobbin Brook Court, TLH 80 Autumn Woods Way, Crawfordville 3211 Maxwell Road, TLH 208 Lloyd Creek Road, Monticello 3232 Baragona Acres Road, TLH 4571 Gautier Drive, TLH 8086 Baby Farm Road, TLH 1323 Leewood Drive, TLH 1426 Avondale Court, TLH 3991 Woodville Highway, TLH 299 Crossway Road, TLH 818 Greenleaf Drive, TLH 2447 Vassar Road, TLH 3813 Cavan Drive, TLH 3111 Mahan Drive, TLH

Game Day Bennett Brighton Child Cook Donaldson Evans Fitzgerald Flaganon Forenski Frenandez Fuentes Fusilla Garcia Hernandez Hope Houser Johnson Kapella Kelley Lipponi Maroney McAulley Myers Newman Owens Riley Sheffield Stapleton Stivers Talbot Tuney Valroy Webster Wonka Zimmerman

(Temporary Workers) 2749 West Tharpe Street #2B, TLH 2257 Parrot Lane, TLH P.O. Box 10015, TLH 4404 West Shannon Lakes, TLH 700 North Woodward Avenue, TLH 1009 Idlewild Drive, TLH 402 Westwood Drive, TLH 625 East Tennessee #12, TLH 1629 West Pensacola #110, TLH 3015 Crump Road, TLH P.O. Box 32218, TLH 503 West Park Avenue #R27, TLH 3535 Roberts Avenue, TLH 3978 Gaffney Loop, TLH 1000 High Road #48C, TLH 301 East Carolina Street, TLH 2305 Killearn Center #221,TLH 4244 Red Oaks Drive, TLH 1327 High Road #10, TLH 10141 Thousand Oaks Circle, TLH 5288 St. Ives Lane #333, TLH P.O. Box 384, Woodville 327 Pennell Circle #9H, TLH 592 Frank Shaw Road #212, TLH P.O. Box 384, Woodville 711 East 6th Avenue, TLH 106 East College Avenue, TLH 2315 Jackson Bluff Road #14F, TLH 935 West Jefferson Street, TLH P.O. Box 384, Woodville 1400 West Tennessee, TLH 1082 Rockbrook Court #6H, TLH 1001 Ocala Road #2B, TLH 1215 Shamrock West #12, TLH 5700 Japonica Road, TLH

Issues in Accounting Education, May 2003

18

Durtschi

TEACHER HANDOUT 7 Game-Day Employee Work Schedule

DATE Concessions Concessions Concessions Concessions Bleacher Bleacher Bleacher Bleacher Bleacher Bleacher Parking Parking Parking Parking Parking Tickets Tickets Tickets Programs Programs Security Security Mascot

April 2-4 Hernandez, R. Tuney, P. Maroney, M. Hope, H. Donaldson, D. Cook, B. Valroy, G. Sheffield, K. Newman, T. Fuentes, P. Kapella, K. Kelley, D. Flanagon, B. Brighton, Y. Fernandez, H. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Forski, K. Webster, P. Wonka, W.

April 25-26 Tuney, P. Fitzgerald, L. Hernandez, R. Hope, H. Donaldson, D. Cook, B. Stapleton, A. Sheffield, K. Newman, T. Fuentes, P. Kapella, K. Houser, R. Flanagon, B. Fernandez, H. Fusilli, G. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Forski, K. Evans, B. Wonka, W.

May 13-15 Hernandez, R. Fitzgerald, L. Maroney, M. Hope, H. Garcia, M. Newman, T. Fuentes, P. Donaldson, D. Cook, B. Stapleton, A. Houser, R. Kelley, D. Fernandez, H. Kapella, K. Flanagon, B. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Webster, P. Evans, B. Wonka, W.

June 6-8 Hernandez, R. Tuney, P. Maroney, M. Hope, H. Garcia, M. Bennett, M. Zimmerman, G. Donaldson, D. Cook, B. Stapleton, A. Houser, R. Kelley, D. Fernandez, H. Johnson, E. Brighton, Y. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Forski, K. Evans, B. Wonka, W.

June 25-27 Tuney, P. Fitzgerald, L. Maroney, M. Hope, H. Garcia, M. Bennett, M. Fuentes, P. Donaldson, D. Cook, B. Stapleton, A. Houser, R. Kelley, D. Johnson, E. Fusilli, G. Flanagon, B. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Webster, P. Evans, B. Wonka, W.

July 10-11 Hernandez, R. Fitzgerald, L. Tuney, P. Hope, H. Cook, B. Bennett, M. Zimmerman, G. Valroy, G. Sheffield, K. Stapleton, A. Johnson, E. Kelley, D. Fusilli, G. Kapella, K. Brighton, Y. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Webster, P. Evans, B. Wonka, W.

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

19

TEACHER HANDOUT 8 Payroll Detail from ADP Payroll Services for TBC Game-Day Employees

Payroll April 2-4 Payroll April 25-26 Name Gross FICA Federal Net Pay Name Hernandez, R. 57.00 4.36 5.70 46.94 Tuney, P. Tuney, P. 57.00 4.36 5.70 46.94 Fitzgerald, L. Maroney, M. 60.00 4.59 6.00 49.41 Hernandez, R. Hope, H. 72.00 5.51 7.20 59.29 Hope, H. McAulley, M. 60.00 4.59 6.00 49.41 McAulley, M. Donaldson, D. 60.00 4.59 6.00 49.41 Donaldson, D. Cook, B. 60.00 4.59 6.00 49.41 Cook, B. Valroy, G. 60.00 4.59 6.00 49.41 Stapleton, A. Sheffield, K. 60.00 4.59 6.00 49.41 Sheffield, K. Newman, T. 60.00 4.59 6.00 49.41 Newman, T. Fuentes, P. 78.00 5.97 7.80 64.23 Fuentes, P. Kapella, K. 60.00 4.59 6.00 49.41 Kapella, K. Kelley, D. 54.00 4.13 5.40 44.47 Houser, R. Flanagon, B. 60.00 4.59 6.00 49.41 Flanagon, B. Brighton, Y. 60.00 4.59 6.00 49.41 Fernandez, H. Fernandez, H. 60.00 4.59 6.00 49.41 Fusilli, G. Talbott, T. 60.00 4.59 6.00 49.41 Talbott, T. Owens, P. 60.00 4.59 6.00 49.41 Owens, P. Myers, M. 72.50 5.55 7.25 59.70 Myers, M. Lipponi, J. 72.50 5.55 7.25 59.70 Lipponi, J. Child, G. 72.50 5.55 7.25 59.70 Child, G. Riley, S. 36.00 2.75 3.60 29.65 Riley, S. Stivers, K. 36.00 2.75 3.60 29.65 Stivers, K. Forski, K. 87.00 6.66 8.70 71.64 Forski, K. Webster, P. 87.00 6.66 8.70 71.64 Evans, B. Wonka, W. 87.00 6.66 8.70 71.64 Wonka, W. Payroll May 13-15 Payroll June 6-8 Name Gross FICA Federal Net Pay Name Hernandez, R. 57.00 4.36 5.70 46.94 Hernandez, R. Fitzgerald, L. 57.00 4.36 5.70 46.94 Tuney, P. Maroney, M. 54.00 4.13 5.40 44.47 Maroney, M. Hope, H. 60.00 4.59 6.00 49.41 Hope, H. McAulley, M. 60.00 4.59 6.00 49.41 McAulley, M. Garcia, M. 57.00 4.36 5.70 46.94 Garcia, M. Newman, T. 57.00 4.36 5.70 46.94 Bennett, M. Fuentes, P. 57.00 4.36 5.70 46.94 Zimmerman, G. Donaldson, D. 72.00 5.51 7.20 59.29 Donaldson, D. Cook, B. 60.00 4.59 6.00 49.41 Cook, B. Stapleton, A. 63.00 4.82 6.30 51.88 Stapleton, A. Houser, R. 54.00 4.13 5.40 44.47 Houser, R. Kelley, D. 72.00 5.51 7.20 59.29 Kelley, D. Fernandez, H. 57.00 4.36 5.70 46.94 Fernandez, H. Kapella, K. 66.00 5.05 6.60 54.35 Johnson, E. Flanagon, B. 72.00 5.51 7.20 59.29 Brighton, Y. Talbott, T. 60.00 4.59 6.00 49.41 Talbott, T. Owens, P. 60.00 4.59 6.00 49.41 Owens, P. Myers, M. 72.50 5.55 7.25 59.70 Myers, M. Lipponi, J. 72.50 5.55 7.25 59.70 Lipponi, J. Child, G. 72.50 5.55 7.25 59.70 Child, G. Riley, S. 39.00 2.98 3.90 32.12 Riley, S. Stivers, K. 39.00 2.98 3.90 32.12 Stivers, K. Webster, P. 101.50 7.76 10.15 83.59 Forski, K. Evans, B. 101.50 7.76 10.15 83.59 Evans, B. Wonka, W. 87.00 6.66 8.70 71.64 Wonka, W.

Gross FICA Federal Net Pay 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 48.00 3.67 4.80 39.53 60.00 4.59 6.00 49.41 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 48.00 3.67 4.80 39.53 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 60.00 4.59 6.00 49.41 60.00 4.59 6.00 49.41 50.75 3.88 5.08 41.80 50.75 3.88 5.08 41.80 50.75 3.88 5.08 41.80 24.00 1.84 2.40 19.76 24.00 1.84 2.40 19.76 58.00 4.44 5.80 47.76 58.00 4.44 5.80 47.76 58.00 4.44 5.80 47.76

Gross FICA Federal Net Pay 57.00 4.36 5.70 46.94 57.00 4.36 5.70 46.94 54.00 4.13 5.40 44.47 66.00 5.05 6.60 54.35 60.00 4.59 6.00 49.41 57.00 4.36 5.70 46.94 60.00 4.59 6.00 49.41 57.00 4.36 5.70 46.94 72.00 5.51 7.20 59.29 60.00 4.59 6.00 49.41 60.00 4.59 6.00 49.41 57.00 4.36 5.70 46.94 72.00 5.51 7.20 59.29 60.00 4.59 6.00 49.41 66.00 5.05 6.60 54.35 69.00 5.28 6.90 56.82 60.00 4.59 6.00 49.41 60.00 4.59 6.00 49.41 76.13 5.82 7.61 62.69 76.13 5.82 7.61 62.69 76.13 5.82 7.61 62.69 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 101.50 7.76 10.15 83.59 101.50 7.76 10.15 83.59 94.25 7.21 9.43 77.62

Issues in Accounting Education, May 2003

20

Durtschi

TEACHER HANDOUT 8 (continued)

Payroll June 25-27 Name Gross FICA Federal Net Pay Tuney, P. 60.00 4.59 6.00 49.41 Fitzgerald, L. 60.00 4.59 6.00 49.41 Maroney, M. 57.00 4.36 5.70 46.94 Hope, H. 60.00 4.59 6.00 49.41 McAulley, M. 60.00 4.59 6.00 49.41 Garcia, M. 57.00 4.36 5.70 46.94 Bennett, M. 60.00 4.59 6.00 49.41 Fuentes, P. 57.00 4.36 5.70 46.94 Donaldson, D. 72.00 5.51 7.20 59.29 Cook, B. 57.00 4.36 5.70 46.94 Stapleton, A. 63.00 4.82 6.30 51.88 Houser, R. 54.00 4.13 5.40 44.47 Kelley, D. 72.00 5.51 7.20 59.29 Johnson, E. 60.00 4.59 6.00 49.41 Fusilli, G. 66.00 5.05 6.60 54.35 Flanagon, B. 72.00 5.51 7.20 59.29 Talbott, T. 60.00 4.59 6.00 49.41 Owens, P. 60.00 4.59 6.00 49.41 Myers, M. 72.50 5.55 7.25 59.70 Lipponi, J. 76.13 5.82 7.61 62.69 Child, G. 72.50 5.55 7.25 59.70 Riley, S. 42.00 3.21 4.20 34.59 Stivers, K. 42.00 3.21 4.20 34.59 Webster, P. 101.50 7.76 10.15 83.59 Evans, B. 101.50 7.76 10.15 83.59 Wonka, W. 90.63 6.93 9.06 74.63

July 10-11 Name Hernandez, R. Fitzgerald, L. Tuney, P. Hope, H. McAulley, M. Cook, B. Bennett, M. Zimmerman, G. Valroy, G. Sheffield, K. Stapleton, A. Johnson, E. Kelley, D. Fusilli, G. Kapella, K. Brighton, Y. Talbott, T. Owens, P. Myers, M. Lipponi, J. Child, G. Riley, S. Stivers, K. Webster, P. Evans, B. Wonka, W.

Gross FICA Federal Net Pay 39.00 2.98 3.90 32.12 39.00 2.98 3.90 32.12 36.00 2.75 3.60 29.65 42.00 3.21 4.20 34.59 60.00 4.59 6.00 49.41 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 39.00 2.98 3.90 32.12 42.00 3.21 4.20 34.59 39.00 2.98 3.90 32.12 36.00 2.75 3.60 29.65 36.00 2.75 3.60 29.65 42.00 3.21 4.20 34.59 36.00 2.75 3.60 29.65 42.00 3.21 4.20 34.59 36.00 2.75 3.60 29.65 60.00 4.59 6.00 49.41 60.00 4.59 6.00 49.41 43.50 3.33 4.35 35.82 43.50 3.33 4.35 35.82 43.50 3.33 4.35 35.82 27.00 2.07 2.70 22.23 27.00 2.07 2.70 22.23 68.88 5.27 6.89 56.72 68.88 5.27 6.89 56.72 65.25 4.99 6.53 53.74

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

21

TEACHER HANDOUT 9 Purchase Orders, Shipping Slips, Invoices and Catalog from Sports Chalet Files

POs from T BC to Sports Chalet Date Name 3-Apr Dry-Line Marker Men's Jerseys Men's Pants Shoes Socks 18-Apr Locker Bags Practice Baseballs (36) Game Baseballs (12) Pitching Machine Balls (12) Pract ice Bats 3-May Batting Gloves Eye Black Helmet Bag Bat Bag Bases 18-May Catcher Mitts Catcher Helmets Catcher Chest Protectors Catcher Leg Guards Catcher Masks No. 1 31 31 31 62 28 7 4 15 10 28 2 2 2 1 2 2 2 2 2

Shippin g slips (Sports Chalet) Date Item 5-Apr Dry-Line Marker Men's Jerseys Men's Pants Shoes Socks 20-Apr Locker Bags Practice Baseballs (36) Game Baseballs (12) Pitching Machine Balls (12) Practice Bats Men's Jerseys 5-May Batting Gloves Eye Black Practice Bats Bat Bag Bases Socks 20-May Catcher Mitts Catcher Helmets Catcher Chest Protectors Locker Bags Catcher Masks Helmet Bag Sent 1 21 31 31 20 14 7 4 15 5 10 28 2 5 2 1 42 1 2 1 14 2 2

Invoices (Sports Chalet) Date Item 5-Apr Dry-Line Marker Men's Jerseys Men's Pants Shoes Socks Total 20-Apr Locker Bags Practice Baseballs (36) Game Baseballs (12) Pitching Machine Balls (12) Practice Bats Total 5-May Batting Gloves Eye Black Helmet Bag Bat Bag Bases Total 20-May Catcher Mitts Catcher Helmets Catcher Chest Protectors Catcher Leg Guards Catcher Masks Total

No.

Price

Total $429.00 $929.69 $2,169.70 $2,479.70 $1,363.40 $7,371.50 $2,491.70 $629.93 $319.96 $1,049.90 $699.90 $5,191.40 $1,119.70 $5.98 $119.98 $119.98 $179.99 $1,545.70 $419.98 $79.98 $139.98 $159.98 $99.98 $899.90

Sports Chalet Catalog Baseball Mitts Bases Bat Bag Batting Gloves Batting Helmets Catcher Chest Protectors Catcher Leg Guards Catcher Helmets Catcher Masks Catcher Mitts Dry-Line Marker Eye Black First Base Mitts Game Baseballs (12) Game Bats Helmet Bag Locker Bags Men's Jerseys Men's Pants Pitching Machine Balls (12) Practice Baseballs (36) Practice Bats Shoes Sliding Shorts Socks Supporters Tape $104.99 $179.99 $59.99 $39.99 $29.99 $69.99 $79.99 $39.99 $49.99 $209.99 $429.00 $2.99 $189.99 $79.99 $229.99 $59.99 $88.99 $29.99 $69.99 $69.99 $89.99 $69.99 $79.99 $49.99 $21.99 $14.99 $4.99

1 $429.00 31 $29.99 31 $69.99 31 $79.99 62 $21.99

28 7 4 15 10

$88.99 $89.99 $79.99 $69.99 $69.99

28 $39.99 2 $2.99 2 $59.99 2 $59.99 1 $179.99

2 $209.99 2 $39.99 2 $69.99 2 $79.99 2 $49.99

Issues in Accounting Education, May 2003

22

Durtschi

TEACHER HANDOUT 10 Purchase Orders, Shipping Slips, Invoices and Catalog from Sports Equipment Inc.

POs from TBC to Sports Equip ment In c. Date Name 3-Jun Sliding Shorts Supporters Practice Bats Tape No. 35 35 13 13 35 3 13 1 39 39 39 78 5 3 1

Shipp ing Slips (Spo rts Eq uipmen t Inc.) Date Name 5-Jun Sliding Shorts Supporters Practice Bats Tape To tal 20-Jun Baseball Mitts First Base Mitt Game Bats To tal 5-Jul Dry-Line Marker Men's Jerseys Men's Pants Shoes Socks To tal 20-Jul Batting Gloves Eye Black Bases Sports Equ ipment Inc. Catalog Baseball Mitts Bases Bat Bag Batting Gloves Batting Helmets Catcher Chest Protectors Catcher Leg Guards Catcher Helmets Catcher Masks Catcher Mitts Dry-Line Marker Eye Black First Base Mitts Game Baseballs (12) Game Bats Helmet Bag Locker Bags Men's Jerseys Men's Pants Pitching Machine Balls (12) Practice Baseballs (36) Practice Bats Shoes Sliding Shorts Socks Supporters Tape $104.99 $179.99 $59.99 $39.99 $29.99 $69.99 $79.99 $39.99 $49.99 $209.99 $429.00 $2.99 $189.99 $79.99 $229.99 $59.99 $88.99 $29.99 $69.99 $69.99 $89.99 $69.99 $79.99 $49.99 $21.99 $14.99 $4.99 Sent 35 35 13 13 35 3 13 1 39 39 39 78 5 3 1

18-Jun Gloves First Base Mitts Game Bats 3-Jul Dry-Line Marker Men's Jerseys Men's Pants Shoes Socks 18-Jul Batting Gloves Eye Black Bases

Sports Equ ipment Inc. Invoices to TBC Date Item 5-Jun Sliding Shorts Supporters Practice Bats Tape To tal 20-Jun Baseball Mitts First Base Mitts Game Bats To tal 5-Jul Dry-Line Marker Men's Jerseys Men's Pants Shoes Socks To tal 20-Jul Batting Gloves Eye Black Bases To tal Number Price/Item Total 35 $49.99 $1,749.65 35 $14.99 $524.65 13 $69.99 $909.87 13 $4.99 $64.87 $3,249.04 35 3 13 1 39 39 39 78 5 3 1 $104.99 $3,674.65 $209.99 $629.97 $229.99 $2,989.87 $7,294.49 $299.99 $29.99 $69.99 $79.99 $21.99 $39.99 $2.99 $179.00 $299.99 $1,169.61 $2,729.61 $3,119.61 $1,715.22 $9,034.04 $199.95 $8.97 $179.00 $387.92

Issues in Accounting Education, May 2003

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

23

TEACHER HANDOUT 11 Play It Again Sports, Records of Purchases from Charlie Thurgood

7-Jun

Sliding Shorts Supporters Practice Bats Tape Gloves First Base Mitts Game Bats Men's Jerseys Men's Pants Shoes Socks Batting Gloves Eye Black

Number 7 7 3 3 7 1 3 8 8 8 16 1 1

@ $49.99 $14.99 $69.99 $4.99 $104.99 $209.99 $229.99 $29.99 $69.99 $79.99 $21.99 $39.99 $2.99

Total $350.00 $105.00 $210.00 $15.00 $735.00 $210.00 $690.00 $240.00 $560.00 $640.00 $352.00 $40.00 $2.99

21-Jun

6-Jul

21-Jul

Issues in Accounting Education, May 2003

24

Durtschi

TEACHER HANDOUT 12 Ben Hills Personal Bank Statements, AprilJuly


1-Apr 3-Apr 5-Apr 7-Apr 8-Apr 9-Apr 11-Apr 15-Apr 15-Apr 16-Apr 17-Apr 19-Apr 21-Apr 23-Apr 25-Apr 28-Apr 28-Apr 28-Apr 1-May 1-May 2-May 2-May 4-May 5-May 5-May 7-May 8-May 8-May 8-May 10-May 10-May 10-May 12-May 15-May 16-May 17-May 17-May 18-May 18-May 18-May 21-May 22-May 22-May 15-May 28-May 31-May Deposit Winn-Dixie Cool Beans Gas Co. Electric Co. Walmart Georgios Deposit Dillards Walgreens Movies To Go Tallahassee Theatre Momos Italian Place Anthonys Winn-Dixie Structure Zales Deposit Petsmart Bruggers Bagels Sidewalk Caf Chez Pierre Victoria's Secret Abc Liquors Cash Shell Gas Co. Electric Co. Winn-Dixie Little Theatre Seaside Inn Tahiti Room Deposit Target Shell Walgreen Drugs Walt Disney World Cash Mickey Hotel Sears Burdines Penneys Winn-Dixie Shell Bruggers Bagels $1,100.75 ($136.00) ($76.58) ($64.24) ($138.92) ($223.78) ($127.82) $1,100.75 ($350.72) ($56.78) ($25.00) ($52.00) ($32.56) ($67.89) ($256.78) ($152.34) ($157.82) ($325.91) $1,100.75 ($23.23) ($15.00) ($38.72) ($167.82) ($161.83) ($87.45) ($100.00) ($25.67) ($43.23) ($57.82) ($74.26) ($57.00) ($123.00) ($142.35) $1,100.75 ($127.45) ($27.82) ($52.00) ($175.00) ($250.00) ($136.00) ($103.00) ($97.00) ($53.10) ($36.02) ($26.78) ($15.00) Balance 145.26 $1,110.01 $1,033.43 $969.19 $830.27 $606.49 $478.67 $1,579.42 $1,228.70 $1,171.92 $1,146.92 $1,094.92 $1,062.36 $994.47 $737.69 $585.35 $427.53 $101.62 $1,202.37 $1,179.14 $1,164.14 $1,125.42 $957.60 $795.77 $708.32 $608.32 $582.65 $539.42 $481.60 $407.34 $350.34 $227.34 $84.99 $1,185.74 $1,058.29 $1,030.47 $978.47 $803.47 $553.47 $417.47 $314.47 $217.47 $164.37 $128.35 $101.57 $86.57 1-Jun 3-Jun 3-Jun 3-Jun 4-Jun 5-Jun 5-Jun 6-Jun 6-Jun 6-Jun 8-Jun 10-Jun 12-Jun 14-Jun 14-Jun 15-Jun 15-Jun 15-Jun 15-Jun 18-Jun 19-Jun 20-Jun 20-Jun 25-Jun 25-Jun 26-Jun 26-Jun 29-Jun 1-Jul 2-Jul 2-Jul 2-Jul 3-Jul 3-Jul 3-Jul 7-Jul 9-Jul 9-Jul 9-Jul 9-Jul 12-Jul 12-Jul 12-Jul 14-Jul 14-Jul 15-Jul 18-Jul 18-Jul 19-Jul 20-Jul 21-Jul 21-Jul 21-Jul 24-Jul 26-Jul 28-Jul 30-Jul 31-Jul Deposit Electric Co. Gas Co. Cable T V Shell Walmart Winn-Dixie Copacabana Cash Artistic Flowers Service Merchandise Bruggers Bagels Anthonys Kinkos Walgreens Deposit Shell Winn-Dixie Cash Walmart Petsmart Chez Pierre Cool Beans Structure Dillards Shoe Station Supercuts Oshman's Deposit Gas Co. Electric Co. Cable T V Shell Winn-Dixie Walmart Walgreens Victoria's Secret Carole Little Bed And Bath Bodyworks Bruggers Bagels Anthonys Cash Georgios St. George Hotel Deposit Shell Walgreens Target Structure Shoe House Oshmans Shells Roadhouse Grill Bruggers Bagels Cash Tgi Fridays Dillards $1,100.75 ($137.82) ($23.00) ($56.00) ($28.60) ($57.01) ($48.72) ($98.09) ($100.00) ($35.00) ($75.69) ($7.02) ($121.16) ($13.21) ($32.00) $1,100.75 ($29.34) ($123.02) ($100.00) ($73.42) ($24.65) ($112.12) ($73.24) ($267.82) ($156.78) ($123.45) ($15.00) ($187.98) $1,100.75 ($10.92) ($125.35) ($56.00) ($27.54) ($57.62) ($25.13) ($23.01) ($78.30) ($128.82) ($57.13) ($27.13) ($4.56) ($101.03) ($100.00) ($98.54) ($87.45) $1,100.75 ($29.00) ($27.98) ($101.02) ($354.03) ($98.43) ($78.65) ($56.78) ($42.56) ($7.04) ($100.00) ($56.78) ($356.78) Balance $1,187.32 $1,049.50 $1,026.50 $970.50 $941.90 $884.89 $836.17 $738.08 $638.08 $603.08 $527.39 $520.37 $399.21 $386.00 $354.00 $1,454.75 $1,425.41 $1,302.39 $1,202.39 $1,128.97 $1,104.32 $992.20 $918.96 $651.14 $494.36 $370.91 $355.91 $167.93 $1,268.68 $1,257.76 $1,132.41 $1,076.41 $1,048.87 $991.25 $966.12 $943.11 $864.81 $735.99 $678.86 $651.73 $647.17 $546.14 $446.14 $347.60 $260.15 $1,360.90 $1,331.90 $1,303.92 $1,202.90 $848.87 $750.44 $671.79 $615.01 $572.45 $565.41 $465.41 $408.63 $51.85

Issues in Accounting Education, May 2003

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