We have organized these Teaching Notes to follow the order in which related materials are introduced in the Implementation Guidance that accompanies the Case. Specifically, we begin by discussing the differences between stronger and weaker analyses that we observed in our students' responses for each accounting issue embedded in the Case. Following that discussion, Appendix A of these Teaching Notes presents responses to the discussion questions posed in Appendix A of the Case. In Appendix B, we present solutions to the multiple-choice questions included in Appendix B of the Case. Appendix C presents a more detailed version of the rubric from Appendix C of the Case; this detailed grading rubric identifies the specific technical issues and includes an explanation column that excerpts key points that would be included in a model
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Issues in Accounting Education 1 November ; 28 4 : — This instructional case requires students to provide advice to a client who is currently the sole owner of a for-profit company that reconditions and sells used electronics. The client is considering purchasing a similar company with the vision of expanding into the sales and service of emerging technologies.
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