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This project uses real-world financial statements (for Best Buy Co. Inc. and Nvidia Corporation) and creates a role-playing game where students can choose to be one of 4 capital market participants: an innovator that designs a brand-new accounting system, a company that prepares its best version of financial statements, an investor that chooses its ideal portfolio stocks, and a forensic accountant that looks for evidence of earnings management. The project helps student learn to conduct financial statement analysis and appreciate the impact of these statements on company financial ratios and capital market performance.

Publication Date



financial reporting, forensic accounting, annual reports, financial statements, investment analysis


Accounting | Finance and Financial Management | Higher Education | Portfolio and Security Analysis

Department 1



Luna Goldblatt acknowledges the support by the Research and Professional Development Grant from the Gettysburg College Provost's Office.

The primary download (labeled "Download Full Text" above contains the project description document. The remainder of the project files are available as a .zip folder, available above, or in the sidebar.

Creative Commons License

Creative Commons Attribution 4.0 License
This work is licensed under a Creative Commons Attribution 4.0 License.

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Financial Statement Analysis Project:

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The Big (1697 kB)
The Big Simulation: project files