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BYU accounting students place second at Deloitte National Case Competition

A team of accounting students from Brigham Young University's Marriott School earned second place at the 11th Annual National Student Case Study Seminar sponsored by the Deloitte Foundation.

Morehouse College in Atlanta, Ga. took first place. Other national finalist teams represented Pennsylvania State University, University of Notre Dame, University of Illinois and University of Wisconsin-Madison.

Erv Black, associate professor of accounting, coached the BYU team comprised of Robert Church, Fresno, Calif.; Jeff Jardine, Phoenix, Ariz.; Tim Nackos, Idaho Falls, Idaho; Stephanie Rosen, Provo; Andrew Wan, Issaquah, Wash.; and Jenny Wit, Midlothian, Va. The BYU team was chosen from regional competitions last fall to participate in the April 7–8 national competition. Each member of the BYU team received a $500 scholarship.

“The top two teams, BYU and Morehouse College, in my opinion were clearly head-and-shoulders above the rest of the schools that competed,” said Black, who accompanied the team to the competition in Scottsdale, Ariz. “It’s a pleasure to coach students who represent BYU in such a positive manner.”

Each team was given a case based on facts from a real situation in Deloitte’s national audit office. Teams had two to three weeks to review the facts of the case and formulate an opinion on the appropriate accounting treatment. At the competition, group members presented a formal solution and then answered questions from Deloitte partners who acted as an auditing committee. At the conclusion of the presentations, a group of active and retired partners selected the winners — those who best identified the relevant accounting issues and effectively presented its case.

“Our team had a tough and timely topic dealing with the complications of lease accounting,” Black said. “They presented the correct solutions and answered some tough questions really well.”

The case addressed when companies should begin recognizing rent expenses on leased land and property, a situation Deloitte is currently facing.

“Our case was challenging, since it involves a hot topic in the financial world that has yet to be resolved,” Church said. “It was a fun experience and we feel good about the opportunity and how we did.”

The School of Accountancy and Information Systems is part of Brigham Young University’s Marriott School of Management. Public Accounting Report recently ranked both the school’s graduate and undergraduate programs second in the nation.

Writer: Derek Westra

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