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Instructions forCase Study – 131C


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Choose any topic that we have covered in class this quarter.  That is, choose any topic from Chapters 17, 18, 20, 21, 22, 23, or 24 in the “Intermediate Accounting textbook – Kieso, Weygandt, & Warfield, 17th Edition.” – EXCEPTION: Do not choose the topic of treasury stock (stock repurchase)

  • As long as you can draw a reasonable connection to a topic that we have covered in class, that is an acceptable topic.
  • Choose an article (or multiple articles) published in the Wall Street Journal (WSJ) about the topic that you have chosen above
  • The article must be published some time during 2015 to 2020
  • It must be a news article in the WSJ. Please do not use a WSJ blog post.
  • You may use any other publicly available sources as supporting documents (e.g., financial statements or other news articles published outside the WSJ), but the center of your project must be focused on the WSJ article that you have chosen.
  • Identify what the accounting topic is and summarize how the topic is relevant to the material that we covered in class and why you believe this is an interesting topic.


  • In an essay format, please do the following in your write-up:
  1. Describe the accounting topic that we covered in class.
  2. Discuss the correct accounting treatment of the accounting topic you have identified. Please provide journal entries and excerpts of the relevant financial statements of specific companies as examples.
  3. What are the consequences on financial reporting if the topic that you have chosen is misreported in the financial statements? For example, would certain accounts be overstated or understated?  Would financial ratios be affected?  Would regulators be concerned?
  4. Describe why the accounting topic that you have identified would be important for investors to understand. Does this accounting topic affect investors’ decisions?  How?
  5. In an appendix, please include the WSJ article(s). The appendix will not count toward your page limit.


  • Grading will be based on the following:
    • Clarity in writing
    • Ability to identify accounting topic
    • Accurate interpretation of the accounting topic
    • Ability to relate the accounting topic to our course material
    • Grammar and punctuation



  • Submit your assignment in the “Assignments” tab on Canvas by 11:59pm on June 7.


  • Have fun!


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