The case provides a comprehensive and practical examination of the US federal government’s financial practices, challenges and reporting standards. By exploring the sustainability of the current fiscal path, students will engage in critical thinking about the US national debt, spending and the economic implications of policy decisions. This encourages them to think beyond the numbers and consider the broader economic context. The material covered by this case is information every US citizen should be aware of and care about.

This case is tailored for an audit, financial, tax or finance course, but could be adapted and used in any business course. The case touches on several accounting topics and would be well used in a capstone class.

Students are challenged to consider the complexity of the US federal government and to think outside of the box about how best to address the US federal government’s situation.

Care has been taken to draft this case in a nonpartisan manner.

Suitable courses: This case is suitable for a business, financial, audit, or tax course

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