The purpose of this case is to provide students an opportunity to practice active listening skills to understand a revenue cycle transaction process and to use that understanding to create a process narrative and document flowchart for a fictitious company, Ogden. As part of the understanding the client’s business process, best practices from the AICPA and the PCAOB indicate that performing a walkthrough provides the best information about the inception, processing and recording of transactions (ASB 2019 and PCAOB 2019). The case is applicable to an undergraduate or graduate accounting information systems or audit and assurance course.