ࡱ> 796 Rbjbj * || Q 8<X$$||mmm$$$$$$$$%F(A$TmmTTA$V$TR$T$R"7#@^"$l$0$#(l(<7#(7#mhJ<[mmmA$A$plmmm$TTTT(mmmmmmmmm : San Jose State University College of Business Department of Accounting and Finance FORENSIC ACCOUNTINGba 124 SPRING 2015 FINAL EXAM May 2015 Professor William F. OBrien Name:_________________________________ Date:__________________________________ **** Instructions: This exam should be TYPEWRITTEN. This exam is due on Thursday, May 15, 2015 in BBC 220 at 2:30, or Tuesday, May 19, 2015 in BBC 021 at 5:15. It may be submitted early at our last class session on Thursday, May 7, 2015. This exam is worth 100 points. There is to be NO COLLABORATION, including the use of tutors, on this exam. 6. Attach this page to the exam. Scoring: Question 1 __________ (50 points) Question 2 __________ (18 points) Question 3 __________ (18 points) Question 4 __________ (10 points) Question 5 __________ (4 points) Raw Score __________ (100 points) Curve Adj. __________ Total __________ Complete Case 9 on page 483. Attach the work separately. Use both horizontal and vertical analysis. Limit yourself to 3 pages for this part of the exam. Calculations may be in the appendix. Identify and describe the Cash Flow Shenanigans and the Measurement Shenanigans. Provide examples of how they could have been used by Enron in their fraudulent reporting. Describe how you would execute the theft of an exam from a professors office, cover up the theft and convert the activity to your benefit. How has your understanding and insight into the world of forensic accounting changed since you enrolled in this course? Demographics: On a scale of 1 - 10, with 1 being low and 10 being high, how would you rate the teaching effectiveness of this class to date? _____ On a scale of 1 10, with 1 being little and 10 being a great deal, how would you rate what you have learned in this class to date? _____ On a scale of 1 10, with 1 being unfair and 10 being fair, how would you rate the fairness of this exam? _____ What other comments do you have for enhancing your learning experience in this class?     Forensic AccountingBA 124 Page  PAGE 1 Final Exam Spring 2015 nyz G H V W x 2  , . 8 > C P Ҽˢ˩}tmששf hs!S5CJ h5CJhK05OJQJ hhh`xh56>*CJhh5CJ hy5CJ h)5CJ h5CJ h%5CJ h5 h5hK0 hK0CJ h,65CJ hK05 hK05CJh)5;CJh,65;CJhK05;CJ hK05;(.Snz G H V W x 3 R gd & Fgdgdgd$a$$a$   7 8 [ \ ~  @ A B $^a$gd$a$gd $ & F a$gdgdgdP R [ ~ ? 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