The ability of accounting students to apply skills beyond traditional accounting in a thoughtful and analytical way is becoming increasingly important, especially in fraud detection and forensic accounting. This case provides an opportunity for students to use critical thinking and problem-solving skills in applying accounting knowledge to a supplier-customer commercial damages litigation matter. Students are provided with a fact pattern of a supplier-customer relationship where they analyze issues related to commercial damages stemming from sources common in real world forensic accounting cases. Students evaluate the facts, which include not only financial data but also interviews with key personnel of parties to the legal action, and demonstrate an understanding of the issues involved in the case through responses of questions regarding overriding forensic accounting and professional practice issues. Students will also prepare a written commercial damages report demonstrating the ability to effectively communicate their analyses.

会计学生以深思熟虑和分析的方式应用传统会计以外的技能的能力变得越来越重要，尤其是在欺诈检测和法务会计方面。该案例为学生提供了一个机会，让他们能够运用批判性思维和解决问题的技能，将会计知识应用于供应商-客户商业损害赔偿诉讼事项。向学生提供供应商-客户关系的事实模式，他们分析与商业损害相关的问题，这些问题源于现实世界法务会计案件中常见的来源。学生评估事实，其中不仅包括财务数据，还包括对法律诉讼各方关键人员的采访，并通过回答有关最重要的法务会计和专业实践问题的问题来展示对案件所涉及问题的理解。学生还将准备一份书面的商业损失报告，证明他们能够有效地传达他们的分析。