|
Forensic Accounting
Course Schedule |
|
|
YEAR
1
|
YEAR
2 |
|
Fall |
ACG
6686 Accounting Fraud Examination Concepts
ACG 6465 Accounting for E- Commerce*
|
ACG 6688 Forensic Accounting & the Legal Environment
ACG 6475 Advanced Accounting Information Systems |
|
Spring |
GEB 6215 Graduate
Communications
TAX 6025 Concepts of
Federal Income Tax |
ACG 6935
Litigation
Services in Forensic
Accounting
ACG 6689 Forensic Accounting , Fraud & Taxation*
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|
Summer |
ACG 6687 Accounting
Fraud Examination Conduct & Procedures
|
ACG
6655 Advanced Auditing Theory and Practice*
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Note: The
above constitutes as the normal course sequence for students starting in the
Fall semester. For students starting in the Spring or Summer semesters the
course sequence may differ. Those without a business
degree may also need to take ACG 6027 and/or FIN 6406, or equivalent. The
schedule and course offerings are subject to change.
*
Students without an undergraduate accounting degree will replace ACG 6465,
ACG 6689, and ACG 6655 with:
1.
ACG 6137 Financial Reporting &
Accounting Concepts
2.
ACG 6347 Cost Accounting Theory &
Practice
3.
ACG 6635
Auditing Theory & Practice
Click here for more information
and/or Call (954) 762-5151 or (561) 297-0525
Course
Descriptions
ACG 6137 Financial Reporting &
Accounting Concepts (3 credits)
Prerequisites: Admittance to the M.AC.
program and ACG 2021 and ACG 2071, or ACG 6027
Course covers conceptual and applied issues in financial accounting.
Students learn to apply basic research skills in financial accounting with
authoritative accounting literature. Students without an undergraduate
accounting degree, but have taken Intermediate Accounting 1 & 2, may have
this course waived.
ACG 6347 Cost
Accounting Theory and Practice (3 credits)
Prerequisites: ACG 6137 and ACG 6475
Course covers accounting
topics for managers, including budgeting, performance measurement, cost
analysis, balance scorecards, activity-based costing, and cost functions.
ACG 6465 Accounting and E-Commerce
(3 credits)
Prerequisites: Graduate Standing
Course covers E-commerce
topics of relevance for accounting and business students. Topics include
E-commerce security, attestation issues, XML, E-commerce taxation, and
E-commerce business valuation.
ACG 6475 Advanced Accounting Information Systems (3
credits)
Prerequisites: Graduate Standing and
advanced course work in accounting
The study
of computerized accounting information systems with emphasis on reporting
objectives, management needs, transaction trails, documentation, security,
internal controls, and the integration of accounting systems in the
evaluation and selection of software. Systems analysis techniques are
discussed using the systems development life cycle model.
ACG 6635 Auditing Theory
and Practice (3 credits)
Prerequisites: Graduate Standing;
ACG 6137 and ACG 6475
This course is a study of
the role of audits in society, the regulations of the auditing profession,
current issues in the profession, and the conduct of an attestation
engagement.
ACG 6655 Advanced Auditing Theory and
Practice (3 credits)
Prerequisites: Graduate Standing and
advanced course work in accounting
A study of the
concepts, assumptions, standards, and issues related to contemporary
auditing theory and practice. Students who have an undergraduate accounting
degree, but have not taken an undergraduate auditing class, must substitute
this course with ACG 6635.
ACG 6686
Accounting Fraud Examination Concepts (3 credits)
Prerequisite: Admission to M.AC. program
Overview of the
nature of occupational fraud and how it is committed including an
introduction to the actions that can be taken to determine the presence of
occupational fraud and procedures that can be implemented to deter fraud.
Also covered is the proper manner in which allegations of fraud should be
investigated to meet the requirements of civil/criminal court procedure.
ACG
6687 Accounting Fraud Examination Conduct & Procedures
(3 credits)
Prerequisite: Admission to M.AC.
program
Emphasis on the conduct of fraud
examinations, including a discussion of specific procedures used in forensic
accounting examinations and the reasoning behind the use of these
procedures. Coverage extends to detection, investigation, and prevention of
specific types of fraud committed against organizations and individuals.
ACG
6688 Forensic Accounting and the Legal Environment
(3
credits)
Prerequisite:
Admission to M.AC. program
Emphasis on Federal legislation related to fraud
examinations including coverage of laws that preserve the rights of
individuals suspected of committing fraud and laws that govern civil and
criminal prosecutions, the admittance of evidence, and the testimony of
expert witnesses.
ACG 6689 Forensic
Accounting Fraud & Taxation
(3
credits)
Prerequisite: Graduate Standing
An introduction to the consulting aspects of forensic accounting, with
special emphasis on the analysis of prevention and deterrence opportunities
available to companies.
ACG 6935 Litigation
Services in Forensic Accounting (3 credits)
Prerequisite:
Graduate Standing
Providing
litigation services has been one of the fastest growing fields or
accountants in the past few years. This course provides an overview of
business valuation, with an emphasis on the valuation skills required to
provide forensic accounting services.
GEB
6215 Graduate Communications
(3
credits)
Prerequisite: Graduate Standing
This course is required of all graduate students in the college. Even
polished speakers and writers say they greatly benefit from this course.
TAX 6025 Concepts of Federal Income Tax
(3 credits)
Prerequisite: Graduate
Standing
Analysis
of the principles of the Federal Income Tax. The relationship among
statutes, case law, Congressional committee reports, and administrative
pronouncements is emphasized. A case approach is used.
Required Courses for
those Without an Undergraduate Business Degree
ACG 6027 Financial Accounting
Concepts
Prerequisite: Graduate Standing
Fundamental
principles applicable to the accounting cycle, asset valuation, income
determination, financial reporting, basic business taxes, and owner’s
equity. This course is available only to graduate students lacking an
undergraduate course in accounting.
FIN 6406 Financial Management
Prerequisites: Graduate Standing
This course
covers tools and applications of financial analysis and forecasting,
investment policy, financing policy, and working capital policy. This
course is not available as a graduate elective and it is open only to
graduate students lacking an undergraduate course in Finance.
