ERIC Number: EJ1109606
Record Type: Journal
Publication Date: 2012
Abstractor: As Provided
J&K Fitness Supply Company: Auditing Inventory
Clikeman, Paul M.
Accounting Education, v21 n2 p161-170 2012
This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements that might occur in inventory. Student feedback indicates the case is successful in meeting all three learning objectives.
Descriptors: Accounting, Audits (Verification), Facility Inventory, Active Learning, Student Educational Objectives, Undergraduate Students, Assignments, Student Attitudes, Measures (Individuals), Problem Solving, Error Patterns, Case Method (Teaching Technique), Business Administration Education
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Publication Type: Journal Articles; Guides - Classroom - Teacher; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Authoring Institution: N/A
Grant or Contract Numbers: N/A