ACCT 150. Special Topics Credits: 1-4. May also be offered at 250, 350 and 450 levels.
ACCT 200. Introduction to Fraud Examinations Credits: 4. This course will introduce students to financial statement fraud, asset theft, and corruption. The course discusses the opportunity for individuals to commit fraud, their motivation or pressure, and their rationalizations. Students will learn simple techniques for fraud prevention and detection as well as the profile of individuals who commit fraud. This course does not require any accounting background.
ACCT 201. Introduction to Accounting Credits: 4. Fundamental accounting concepts as applied to business enterprises. Emphasis on analysis and recording of transactions and the use of financial statements for decision-making. Fulfills business and policy studies requirement.
ACCT 260. Independent Study Credits: 1-4. May also be offered at 360 and 460 levels.
ACCT 290. Internship Credits: 1-4. May also be offered at the 390 level.
ACCT 300. Advanced Fraud Examinations Credits: 4. The Advanced class builds upon the foundation from the introductory class. Students will learn more advanced techniques for fraud as well as examining fraud methodology in 12 major industries. This course will cover advanced fraud prevention and detection techniques. The course involves more detailed techniques for financial reporting fraud detection as well as corruption. The course applies real world fraud cases to the material to provide students with the ability to solve more complex fraud cases. Prerequisites: ACCT 200 and ACCT 201.
ACCT 301. Intermediate Accounting I Credits: 4. Theory and application of financial accounting, with an emphasis on the accounting cycle, financial statement presentations—the statement of financial position and the income statement. Present value concepts and current assets are also discussed. Prerequisite: ACCT 201.
ACCT 302. Intermediate Accounting II Credits: 4. Theory and application of financial accounting, with an emphasis on liabilities, intangible assets, operational assets and corporate equity accounts. Other topics include earnings per share, dilutive securities and long-term investments. Prerequisite: ACCT 301.
ACCT 303. Intermediate Accounting III Credits: 4. Theory and application of financial accounting, with an emphasis on changes in financial position, pension costs, leases, current-value accounting, revenue recognition and partnerships. Prerequisite: ACCT 302.
ACCT 311. Cost Accounting Credits: 4. Development and use of production costs in planning, controlling and decision-making. Prerequisite: ACCT 201.
ACCT 320. Criminology and Legal Issues for Forensic Accountants Credits: 4. This course will help students understand human behavior related to fraud. Students will examine theories of why individuals commit fraud, legal issues related to fraud, evidence-gathering, and the code of ethics for forensic accountants. Prerequisite: ACCT 201.
ACCT 321. Taxation of Individuals Credits: 4. Principles of federal income tax laws relating to individuals. Prerequisite: ACCT 201. Fulfills business and policy studies requirement.
ACCT 322. Taxation of Corporations and Partnerships Credits: 4. Principles of federal tax laws affecting corporations, shareholders and partnerships. Prerequisite: ACCT 321 recommended.
ACCT 330. Computer Forensics Credits: 4. This course teaches students how individuals use the computer to perpetrate fraud as well as how to utilize the computer to detect it in financial statements and control systems. Students will also learn evidence-gathering and the legal elements of computer evidence.
ACCT 401. Advanced Accounting Credits: 4. Accounting and reporting for consolidated corporations, partnerships, multinational enterprises and nonprofit organizations. Prerequisite: ACCT 303.
ACCT 411. Auditing Credits: 4. The independent auditor’s examination of the accounting control system and other evidence as a basis for expressing an opinion on a client’s financial statements. Basic audit objectives, standards, ethics, terminology, procedures and reports. Prerequisite: ACCT 303 (waived for forensic accounting majors).
ACCT 412. Advanced Forensic Investigation Credits: 4. This course examines the techniques for properly executing a forensic investigation for the purpose of prosecution. Students will learn interviewing theories and skills as well as data analysis, the proper tracing of illicit transactions and report writing. Prerequisites: ACCT 310 and ACCT 320.