ࡱ> 241  bjbj *eeA_ 8&B,#VVlllGGG"""""""$$$&".GG.."ll".Fll"."6 !l dtR!""0,#!v'<v'8!v'!GhJ<5GGG"" GGG,#....v'GGGGGGGGG : San Jose State University College of Business Department of Accounting and Finance FORENSIC ACCOUNTINGba 124 FALL 2014 Mid-term #2-Take home EXAM FINANCIAL STATEMENT ANALYSIS EXAM Professor William F. OBrien October 23, 2014 Name: _________________________________ Date: __________________________________ **** Instructions: Complete Case 7 on page 482. Use both horizontal and vertical analysis. In addition, prepare a Fraud Vulnerability Chart that reflects the details of a possible fraud associated with the XYZ Company. Comment on any irregularities in the financial statements. Limit yourself to 3 TYPEWRITTEN pages or less. Calculations may be in the appendix. This exam is due on Tuesday, October 28, 2014. Work on this exam in lieu of class on Thursday, October 23, 2014. This exam is worth 100 points. There is to be NO COLLABORATION, including the use of tutors, on this exam. 7. Use the appropriate ratios to determine IF A/P or inventory related fraud is present. BUT, do not assume that these are the only possible financial shenanigans in this company. In addition, clearly identify which FINANCIAL SHENANIGANS could be involved in this fraud. Be as detailed as necessary. 8. Attach this page to the exam.     Forensic AccountingBA 124 page  PAGE 1 Mid Term #2-Take Home Exam Fall 2014 nrw   6 | S  ɼɖɒɡvoha h"5CJ hs$5CJ h:!5CJh:!56>*CJ hW5CJ h5CJhdhg>2 hd5 hg>2CJ hg>25CJ hwx5CJhwx5CJmHnHuh"5CJmHnHu hg>25 h> 5CJh> 5;CJhwx5;CJh"5;CJhg>25;CJ hg>25;%.Snx 6 | } W v  @ A C  & F$a$$a$ : B C D E M U V W + = F L n x y   " @ A B D E G H J K M n o u v w x y ǹιǥǝzhwx0JmHnHu hg>20Jjhg>20JUhg>2hq:jhq:Uh`xhs$56>*CJ h> 5CJ hY45CJ h.15CJ hs$5CJ hX:85CJ h:!5CJ hg>25CJ hwx5CJ h. 5CJ h"5CJ h`x5CJ/C D F G I J L M y $a$ y hs$5CJhq:h"huhg>2hwx (/ =!"#$% ^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH 8`8 Normal_HmH sH tH >@>  Heading 1$$@&a$CJ8@8  Heading 2$@&CJH@H  Heading 3$<@& CJOJQJ<@<  Heading 4$@&5CJB@B  Heading 5$$@&a$5CJ>@>  Heading 6$$@&a$5B@B  Heading 7$$@&a$>*CJ8@8  Heading 8$@&5DA`D Default Paragraph FontViV  Table Normal :V 44 la (k (No List 0>@0 Title$a$CJ44 Header  !4 @4 Footer  !<B@"< Body Text$a$5CJ4/24 Listh^h`82@B8 List 2^`pI@Rp Message Header.8$d%d&d'd-D^8` CJOJQJ$L@$ Date.)@q. Page NumberPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]  ^^^a y  C  -46a!8@0(  B S  ?        %!--=*urn:schemas-microsoft-com:office:smarttags PlaceType=*urn:schemas-microsoft-com:office:smarttags PlaceName9*urn:schemas-microsoft-com:office:smarttagsplace  ACDFGIJLMBLACDFGIJLM3nrvwxS:BCOTU@AACDDFGIJLMnrvwS:BCOTU@AACDDFGIJLM V!$ްj #BI ؒuE |.K.8(ԶcM[89ܯd>|g\CL?vg)C|nZB0^`0o(.hh^h`o(.0^`0o(.0^`0o(.0^`0o(.0^`0o(.0^`0o(.0^`0o(.88^8`o(.88^8`o(.0^`0o(. ?vgV!#BI K8(d>jgM[89|nuE ! q:d> . buE=:!"}.$s$A'.1g>2Y4/5:85ձɳQl.𴳹:#<W$y<cAC@UUUU@UnknownG*Ax Times New Roman5Symbol3. *Cx ArialA$BCambria Math"h**ǵy y Y24??3HX?:!2!xx SAN JOSE STATE UNIVERSITYWilliam F. O'Brien, MBA, CPAwfocpa8         Oh+'0p   , 8 DPX`hSAN JOSE STATE UNIVERSITY William F. O'Brien, MBA, CPANormalwfocpa2Microsoft Office Word@F#@&9 @*^@*^y՜.+,0 hp|   ? SAN JOSE STATE UNIVERSITY Title  "#$%&'(*+,-./03Root Entry Fd51Table 'WordDocument*SummaryInformation(!DocumentSummaryInformation8)CompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q