These materials are best used as part of a financial reporting module or course capstone class. Depending on the topics covered in the classes preceding such a class, any or all of the tasks presented in the material may be assigned. The material may also be used effectively as part of the first class of a second course on financial reporting. In essence, it can serve as a bridge from the preceding course to the follow-up financial reporting course. As such, it provides an easy reentry into the financial reporting topic, while establishing important basic underpinnings that financial reporting students should have in mind as they pursue subsequent, detailed financial reporting topics. Another use for the material is simply as a handout to students in a financial reporting course to do at their leisure over the span of a course. Instructors may want to collect them at the end of a course in order to make sure students have done them. In this capacity, the materials are an engaging means for self-paced self-review on some of the debates and discussion points germane to financial reporting.