The Comprehensive Assurance and Systems Tool (CAST) is an integrated practice set based upon a real company and designed to provide learners with hands-on experience in preparing, using, and evaluating accounting information necessary to completing an audit. It outlines how to prepare various common documents relating to sales, cash receipts, purchases, cash disbursements and payroll; and specialized journal entries. Also covered are post entries to subsidiary ledgers and general ledgers; month-end and year-end reconciliation documents, pretrial balances, etc. For individuals interested in auditing positions in the accounting field.
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CAST: Comprehensive Assurance & Systems Tool is an integrated practice set based on a real winery. Using actual source documents, users receive hands-on experience in preparing and using accounting information to complete an audit of the organization.
The Comprehensive Assurance and Systems Tool (CAST) provides an integrated learning opportunity that encompasses financial statement assurance and accounting information systems. CAST uniquely exposes students to these issues at The Winery at Chateau Americana, a hypothetical company that is based on an actual domestic winery. Unlike traditional projects and assignments that may offer little or no context, students develop a rich knowledge and understanding of Chateau Americana and its industry as they provide assurance on the company's financial statements and address a variety of challenging accounting information systems issues.
CAST is comprised of three self-contained, but complementary modules:
CAST can be implemented in either an undergraduate or graduate setting and is ideally suited for simultaneous integration across assurance and information systems courses. In addition, each of the modules can be completed either as an in-class or an out-of-class assignment. CAST affords students the opportunity to develop and strengthen their analytical thinking, written and oral communication, problem solving, and team building skills.
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