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Course Criteria
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3.00 Credits
3 credits This course provides an introduction to fraud and an overview of the fraud problem. It introduces the accounting techniques used in the detection of financial fraud, malfeasance, embezzlement, bribery and corruption schemes, and other white-collar crimes. This course explores detection of fraudulent financial statements, the external auditors' responsibility to detect fraud, and an understanding of internal controls as they relate to fraud. The course describes fraud perpetrators and their motivations for being dishonest and provides an overview of the different ways to fight and reduce fraud. It includes a plethora of cases. PREREQUISITES: NONE
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3.00 Credits
3 credits This course emphasizes the nature and purpose of financial accounting as a means of recording, classifying and interpreting accounting data. It includes the use of generally accepted accounting principles and procedures in recording transactions, the accounting cycle, the accrual basis of accounting, the preparation of classified statements and internal control procedures as they relate to sole proprietorships. The accounting cycle is completed both manually and by computer.
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3.00 Credits
3 credits This course develops an understanding of accounting principles and standards and their application to the interpretation and presentation of financial data. The course emphasizes concepts and procedures relating to partnership accounting, corporate accounting, long and short-term liabilities, investments, cash flow analysis and interpretation of financial statements. PREREQUISITE: AC-161
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3.00 Credits
3 credits A hands-on approach to integrated accounting on microcomputers. It consists of several major accounting systems: general ledger, accounts receivable, accounts payable, inventory, payroll, and the end-of-period procedures. Students are also taught hands-on methods for computerizing manual accounting systems. PREREQUISITE: AC-161
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3.00 Credits
3 credits To provide real-world computer applications of the principles taught in financial accounting courses, this course will increase students' understanding and usage of other accounting software and the integration of spreadsheets in financial accounting packages. Students must create their own worksheets as well as learn to use programmed financial accounting templates which are in existence in the industry, in order to enhance their skills and the ability to solve dayto- day accounting problems encountered in the workplace. In addition, students must master at least one commercial computerized accounting package, which is in popular use (Peachtree and/or Simply Accounting are recommended). PREREQUISITES: AC-211
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3.00 Credits
3 credits Federal Income Tax introduces basic concepts of the U.S. Tax Law, emphasizes filing requirements for individual taxpayers, gross income inclusions and exclusions, adjustments to income and itemized deductions and credits. Topics dealing with the Internal Revenue Service, the audit process, interest and penalties and methods of minimizing income taxes are also discussed. Tax return preparation, both manually and by computer, is emphasized and practiced.
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3.00 Credits
3 credits An elective course that provides students with the opportunity to exercise their understanding of the academic field and to apply classroom theory in actual work settings in paid and nonpaid supervised positions. A minimum of 15 hours per week of work, plus tutorial sessions, which include discussions of topics, related to matters on the job as well as career exploration. PREREQUISITE: 30 credits.
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4.00 Credits
4 credits A comprehensive study of accounting theory, principles and practices relating to the interpretation of financial accounting data and statement presentation of cash, temporary investments, receivables, inventories, plant and equipment and intangible assets. PREREQUISITE: AC-162
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4.00 Credits
4 credits An intensive coverage of corporate accounting and, in particular, capital stock rights, retained earnings, treasury stock and dividends. The following topics are also discussed: bonds payable, pensions, leases, accounting for income taxes, long term investment, statements of cash flow, direct and indirect costs and accounting changes on financial statements. Price level and present value problems are discussed. Full disclosure in financial reporting is explored. PREREQUISITE: AC-330
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3.00 Credits
3 credits A study of federal income taxation of corporations, partnerships, estates and trusts, gift taxes, and other taxes. Students prepare returns for each tax manually and by computer. There is also extensive research into the federal tax codes to determine proper tax liabilities and preparation/competition methodologies. PREREQUISITE: AC-231
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