Resources

Resources

Connecting the classroom to the profession

Our goal is to leverage our resources to provide real-world examples that bring these topics to life for your students. Modules are designed to be flexible so you can easily adapt them to the skill level of your students. Save material in your Briefcase to refer to later or download directly to your computer.

KPMG is pleased to offer all educators access to course materials that have been developed for classroom use. These materials can be downloaded and duplicated for non-commercial, university educational purposes only. Using these materials for any other purpose, including but not limited to consulting practices, is strictly prohibited. KPMG recognizes and supports the doctrine of "fair use" as set forth in Section 107 of the U.S. copyright law when materials accessed through the KPMG University Connection are reproduced for educational purposes.

2010 IFRS Case Studies

KPMG
2010

This module includes IFRS seminar slides and 8 case studies covering a variety of accounting topics.
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Accounting Basics Videos: Bonds

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This five-minute animated video clearly explains how... Read More >
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Accounting Basics Videos: Net Present Value

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This five-minute animated video clearly explains the... Read More >
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Accounting Basics Videos: Revenue Recognition Video

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This six-minute animated video clearly explains how to... Read More >
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Accounting Basics Videos: Statement of Cash Flows

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This six-minute animated video clearly explains the... Read More >
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Accounts Receivable Aging Report

KPMG
2013

This exercise provides students with step-by-step instructions to create an Accounts Receivable (A/R) Aging Report using... Read More >
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ALPFA 2006 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2006

These 33 cases were originally developed for use in the 2006 KPMG/Association of Latino Professionals in Finance and... Read More >
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ALPFA 2007 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2007

These 10 cases were originally developed for use in the 2007 KPMG/Association of Latino Professionals in Finance and... Read More >
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ALPFA 2008 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2008

These 10 cases were originally developed for use in the 2008 KPMG/Association of Latino Professionals in Finance and... Read More >
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ALPFA 2009 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2009

These 10 cases were originally developed for use in the 2009 KPMG/Association of Latino Professionals in Finance and... Read More >
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ALPFA 2010 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2010

These 10 cases were originally developed for use in the 2010 KPMG/Association of Latino Professionals in Finance and... Read More >
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ALPFA 2011 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2011

These 10 cases were originally developed for use in the 2011 KPMG/Association of Latino Professionals in Finance and... Read More >
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ALPFA 2012 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2012

These 10 cases were originally developed for use in the 2012 KPMG/Association of Latino Professionals in Finance and... Read More >
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ALPFA 2013 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

These 10 cases were originally developed for use in the 2013 KPMG/Association of Latino Professionals in Finance and... Read More >
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Analytical Procedures (Majestic Hotels)

Frank A. Buckless, Ph.D., North Carolina State University
2012

Analytical procedures are more than just a risk-identification technique utilizing simple trends or financial ratios. This... Read More >
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Audit D&A Case Study: Urgent Medical Device, Inc.

Allen D. Blay, Florida State University, Jay C. Thibodeau, Bentley University
2018-07-16

This case and corresponding lecture materials are designed to integrate data and analytics in the financial statement... Read More >
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Audit Documentation

KPMG
2014

This checklist serves as a guide when reviewing audit documentation. Faculty and students may use this resource as an... Read More >
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Client Interviewing Skills

KPMG
2014

Strong communications skills are important in any career. This communication framework outlines how to structure a message... Read More >
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Company Risk, Governance, and Accounting Policy Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2014

These 11 short cases focus on company risk, governance, and accounting policy.
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Developing and Applying Expertise to the Upscale Hospitality Industry in Dubai

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2017-08-23

Three case studies covering crisis management and strategic assessment in the hospitality industry.
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Digital Transformation

KPMG and Forbes Insights Survey
2017-10-11

New KPMG and Forbes Insights survey - Digital transformation: how advanced technologies are impacting financial reporting... Read More >
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Enterprise Risk Management (ERM) Challenges in Regulated Industries - Financial Institutions

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Under the scrutiny of layers of regulatory bodies, financial institutions continue to implement Enterprise Risk Management... Read More >
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Ethical Compass Toolkit: Burden of Proof

Barbara Porco, Ph.D., CPA, Fordham University
2016

The Burden of Proof includes a presentation discussing the cost of fraud, signs of potential fraud, and factors that may... Read More >
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Ethical Compass Toolkit: Case Studies

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents 8 ethical dilemmas designed to help students recognize ethical issues. This module includes a... Read More >
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Ethical Compass Toolkit: Risks and Perception

Barbara Porco, Ph.D., CPA, Fordham University
2016

This series of ethical scenarios encourages students to consider the impact of their decisions on others. Separate materials... Read More >
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Ethical Compass Toolkit: Role Plays

Barbara Porco, Ph.D., CPA, Fordham University
2016

These Role Plays give students a chance to get out of their seats and act out their response to a series of ethical... Read More >
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Ethical Compass Toolkit: SOX

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents the content of the Sarbanes-Oxley Act of 2002 in a way that is both interactive and fun.
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Excel Technical Videos for Students

KPMG
2014

KPMG has created a series of short, practical video modules demonstrating key tips for using Excel effectively. Choose from... Read More >
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Excel™ Auto Filters

KPMG
2014

Auto Filter is an easy way to find the data you need faster. Watch this short, practical video to improve your knowledge of... Read More >
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Excel™ Conditional Formatting

KPMG
2014

Conditional formatting enables you to highlight specific cells within a specified range.
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Excel™ LOOKUP Functions

KPMG
2014

Learn how to use this very easy Excel tool to return a value either from a range or array. Functions covered: VLOOKUP,... Read More >
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Excel™ Paste Special Function

KPMG
2014

Watch this video to learn how to specify formatting when you paste slides, pictures, objects, and text.
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Excel™ Pivot Tables

KPMG
2014

Learn how to summarize, analyze, explore, and present tables using this useful tool.
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Excel™ Table Formatting

KPMG
2014

This quick video will teach you how to use predefined table styles to easily format a table.
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Excel™ TEXT Functions

KPMG
2014

TEXT functions enable a user to quickly format data. This video provides quick tips on how to use several standard TEXT... Read More >
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Excel™ Text to Columns

KPMG
2014

Learn how to quickly split text into multiple columns by watching this video.
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Excel™Subtotals

KPMG
2014

This video will show you how to quickly subtotal multiple categories in a single sheet, as well as provide a grand total.
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Featured Webcast: Congress Back in Session - Where does tax reform stand?

KPMG
2017-09-07

With Congress back in session, discussion around tax reform is likely to heat up. But after the summer hiatus and in light... Read More >
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Financial Statement Assertions: PPE

KPMG
2014

This module explains the various types of financial statement assertions and how they are addressed by audit procedures.
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Flowcharting: A tool for understanding business processes

Dr. Margarita Lenk, Ph.D., Colorado State University
2016

In this module students learn the value and mechanics of flowcharting. A practice exercise is included providing students... Read More >
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Grade Point Average Calculator

KPMG
2013

Learn how to construct a GPA calculator using VLOOKUP, HLOOKUP, and SUMIF formulas. This exercise includes a step by step... Read More >
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How to Check Financial Statements

KPMG
2015

This lecture and in-class activity teach students why it is important to check financial statements carefully as part of an... Read More >
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Identifying and Managing Stakeholder Relationships to Guide Strategic and Operational Decision Making

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

This module provides an overview of how business leaders can create long-term organizational value by identifying the... Read More >
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Intelligent Automation in financial crimes

KPMG
2018-01-24

This paper by KPMG Forensic discusses how companies can forge an innovative compliance strategy for the future.
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Introduction to Accounting for Income Taxes

Dr. Barbara Porco, Ph.D., CPA
2018

Introduce your students to the basic theory of accounting for income taxes using this lecture material and interactive class... Read More >
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Introduction to Fair Value Case Study

Ervin L. Black, Ph.D., Brigham Young University
2013

This module will give students a basic understanding of fair value accounting and help them to understand the practice and... Read More >
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IT Audit Case Study: StellenTEK

Carey Cole, James Madison University
2017-09-21

This case and corresponding lecture materials teach students to identify security weaknesses within the processes of a... Read More >
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KPMG Ace the Case Study Guide

KPMG
2014

This guide provides students with a basic approach to analyze a case study in 8 easy steps. It also provides basic tips on... Read More >
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KPMG Faculty Symposium - 2017

KPMG
2017-05-24

View slide decks from the 2017 KPMG Faculty Symposium.
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KPMG Microsoft™ Excel Formula Guide

KPMG
2016

This extensive Excel guide is a terrific resource for students interested in sharpening their Excel skills. This guide... Read More >
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Make the Connection: Crafting Engaging and Effective Tax Communications

Dr. Tracy Noga, Bentley University
2015

This series of five video modules introduces students to various forms of written communication used in the tax profession. ... Read More >
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Module 1: Introduction to Effective Communication

Dr. Tracy Noga, Bentley University
2015

This short, entertaining video gives students quick tips to ensure they are communicating their intended message.
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Module 2: General Writing Tips

Dr. Tracy Noga, Bentley University
2015

Helpful writing "rules of thumb" delivered by a Director of Corporate Communications for the KPMG Business... Read More >
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Module 3: How to Write a Tax Research Memo

Dr. Tracy Noga, Bentley University
2015

This video provides an introduction to the purpose and format of a tax research memo.
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Module 4: Crafting a Client Letter

Dr. Tracy Noga, Bentley University
2015

Learn the differences between a research memo and a client letter, as well as the specifics of how to craft an effective... Read More >
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Module 5: Workpapers, eMail, and Instant Messenger

Dr. Tracy Noga, Bentley University
2015

Strong written communication skills are important in building a professional brand. This video covers how to write... Read More >
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Professional Judgment Monograph

Sam Ranzilla, KPMG LLP, Rob Chevalier, KPMG LLP, George Herrmann, KPMG LLP, Steve Glover, Ph.D., Brigham Young University, Doug Prawitt, Ph.D., Brigham Young University
2013

This monograph is intended for use as a supplement in college-level auditing and accounting courses to help students... Read More >
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Project Management for Accounting

Peter A. Salzarulo, Ph.D., Miami University
2014

In this module, students will learn about the central elements of project management and gain a basic understanding of how... Read More >
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Search for Unrecorded Liabilities

KPMG
2015

This module explains the objectives of a "Search for Unrecorded Liabilities" and teaches students the... Read More >
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Strategic Systems Auditing Cases

KPMG and the University of Illinois at Urbana-Champaign
2000

This material provides an extensive overview of the strategic-systems approach to auditing. There are eight cases from six... Read More >
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Summary of the KPMG Professional Judgment Framework

Steve Glover, Ph.D., Doug Prawitt, Ph.D.
2013

Adapted from the KPMG Elevating Professional Judgment in Auditing and Accounting monograph, this summary provides a short... Read More >
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Tax Communication Practice Exercises

Dr. Tracy Noga, Bentley University
2015

Seven different tax issues are provided, along with relevant research materials. Students are asked to draft a research... Read More >
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Tax Video: Double Sided Journal Entry

KPMG
2017-12-18

This video walks through a few basic examples of common book-to-tax adjustments, including permanent and temporary... Read More >
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Tax Video: Overview of Unrelated Business Taxable Income (UBTI)

KPMG
2017-12-18

This video provides a quick explanation of unrelated business taxable income (UBTI) for some exempt organizations and a... Read More >
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Tax Video: Passthrough Entity Overview

KPMG
2017-12-18

This video defines a Passthrough entity and explains why it is a popular business structure.
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Technical Case Studies: Revised and Updated

KPMG
2013

These four case studies are based on actual projects and cover the following topics: accounting for lease extensions,... Read More >
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Tips for Effective Business Writing

KPMG
2014

Sharpen your business writing skills by learning tips for using plain language, active vs. passive voice, and ensuring your... Read More >
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Trade Receivables

KPMG
2014

This module is a terrific introduction to substantive testing. Participants are introduced to the Trades Receivables... Read More >
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Treasury - Bank Confirmations

KPMG
2018-01-01

Students have the opportunity to perform a bank confirmation procedure.
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Understanding the Quantitative and Qualitative Aspects of Materiality: Implications for Assurance Engagements

Dr. Brian Ballou & Dr. Dan Heitger Co-Directors, Center for Business Excellence - Miami University
2014

This lecture and accompanying case study help students understand the concept of materiality and tolerable misstatement on... Read More >
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What is an Audit? A guide to the auditing process and why it is important

KPMG
2016

This document gives a high-level overview of what an audit is and the kind of work that is performed during an audit. This... Read More >
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Writing Effective E-mails

KPMG
2014

Quick tips to ensure your e-mail communications are effective.
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