Program Length: 36 months (may be completed in as little as 30 months)
Accounting Degree Program—Forensic Accounting
Forensic accounting is the application of accounting principles, theories and discipline to facts or hypotheses at issue in a legal dispute and encompasses every branch of accounting knowledge.The purpose of the Forensic Accounting program is to prepare undergraduate students for careers in the professions of forensic accounting and fraud examination and to serve the profession and the community. If you are interested in forensic accounting degrees or are looking for a forensic accounting program, consider enrolling in CollegeAmerica's Bachelor of Science in Accounting program with a Forensic Accounting emphasis.
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Fundamentals of Accounting I
Introduces the fundamental principles and practices of accounting, including the theory of debit and credit and the accounting cycle. Examines chart of accounts and permanent and temporary accounts. Presents analysis and recording of accounting transactions and their relationship to the basic accounting equation.
Fundamentals of Accounting II
Introduces preparation of the worksheet and financial statements. Covers adjustments and closing entries, accounts receivable, accounts payable, and banking procedures. Discusses special journals, cash receipts, and cash payments.
Presents the theoretical and practical applications of payroll procedures and emphasizes the methods of computing wages and salaries, keeping records, and the preparation of various federal and state government reports. Students are required to complete a comprehensive payroll project. (Prerequisite: ACC101, or with consent of the dean)
Provides a hands-on approach to learning how automated accounting systems function. Students operate a computerized general ledger, accounts receivable, accounts payable, and payroll system. (Prerequisite: ACC102, or with consent of the dean)
Applies the student's general understanding of accounting fundamentals to electronic spreadsheet software. Students create and analyze financial statements and other accounting templates using spreadsheet software. (Prerequisite: ACC 102, or with consent of the Dean.)
Principles of Accounting I
Focuses on a more in-depth understanding of adjustments and closing procedures. Emphasizes accounts receivable, uncollectible accounts, notes payable and receivable, and merchandise inventory. Discusses credit policies and internal control.
Principles of Accounting II
Introduces methods of valuation of inventory and the acquisition, depreciation, and disposal of long-term assets. Corporate accounting topics include capital stock transactions, dividends, treasury stocks, corporate income taxes, capital transactions, and long-term bonds.
Principles of Accounting III
Presents financial statement analysis, including comparative statements and ratio analysis. Covers the statement of cash flows. Special topics include departmentalized profit and cost centers and accounting for manufacturing activities. (Prerequisite: ACC214 or with the consent of the Dean.)
Principles of Accounting IV
Focuses on manufacturing topics, including job-order and process-cost accounting. Introduces standard costs and preparation of fixed and flexible budgets. Discusses the decision-making process, absorption and direct costing, and cost-revenue analysis for decision-making. (Prerequisite: ACC 215 or with the consent of the Dean.)
Covers the study of the use of accounting data internally within a firm by managers in both manufacturing and non-manufacturing businesses. Teach students to use accounting data for planning, controlling, and making decisions concerning the optimum allocation of the firm's financial resources. (Prerequisite: ACC 214, or with consent of the Dean.)
Timely, comprehensive study of the federal income tax structure as related to individuals, including problems intended to provide a thorough understanding of the taxation laws. Practice in the preparation of the tax returns, supplemental forms and schedules required to be filed by individuals. (Prerequisite: ACC101, or with consent of the dean)
Intermediate Accounting I
Examines financial reporting, including additional study of income statement, balance sheet, and statement of cash flow, as well as notes and disclosures to the financial statements required under Generally Accepted Accounting Principles (GAAP). Assesses a firm's financial strength through both ratio and cash-flow date analysis. (Prerequisite: ACC 216 or with the consent of the Dean.)
Intermediate Accounting II
Examines earnings management techniques and the ethical issues within GAAP requirements. Discusses business operating cycle and the importance of cash control. Evaluates application of proper revenue recognition methods, including Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) approaches. Contrasts inventory valuation methods and their effect on financial statements. (Prerequisite: ACC 320 or with the consent of the Dean.)
Intermediate Accounting III
Examines valuation of noncurrent operating assets, off-balance sheet financing, and the use of equity and short- and long-term debt for financing. Discusses GAAP and IASB standards for asset impairment, fair valuation of assets and liabilities, and proper reporting of debt and equity transactions. (Prerequisite: ACC 321 or with the consent of the Dean.)
Intermediate Accounting IV
Examines the complexity of recognizing purchases, transfers, and revenues from investment securities. Covers the classification of capital or operating leases, correction of errors, or changes to accounting principles. (Prerequisite: ACC 322 or with the consent of the Dean.)
Federal Tax Accounting I
This course studies Federal income tax law covering taxation of corporations, partnerships, estates, and trusts, and includes an introduction to tax research and planning. (Prerequisite: ACC233, or with consent of the dean)
Federal Tax Accounting II
Covers the importance of tax consequences that attach to common business transactions and how the tax law alters behavior of individuals and business entities. There is an emphasis on family financial planning. (Prerequisite: ACC332, or with consent of the Dean)
Principles of Auditing I
Designed to acquaint the student with methods of verification, analysis and interpretation of generally accepted auditing procedures and the mechanics of planning and implementing an audit and the preparation of audits. (Prerequisite: ACC323, or with consent of the Dean)
Intermediate Cost Accounting
Discusses systems analysis, design, and implementation, management control systems and current manufacturing control systems, and advanced cost analysis, including quantitative applications. Topics are discussed in the context of management decision-making tools. (Prerequisite: ACC216, or with consent of the Dean)
Intermediate Computerized Accounting
A further study of accounting using popular software packages. Students will study corporate investment, taxation, and inventory solutions and analysis while applying prior computerized accounting skills. (Prerequisites: ACC108, ACC337, or with consent of the dean)
This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination such as obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings and forensic documentation evidence. The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies. (Prerequisites: FIN231, MAN224, or with consent of the Dean.)
Interviewing Techniques for Fraud Investigation
This course provides an overview of techniques and strategies useful in interviewing and interrogating occupational fraud suspects and other parties of interest. These techniques and strategies include interpreting the verbal and nonverbal cues of an interviewee, as well as planning, conducting, and documenting the finding from investigative interviews. (Prerequisite: ACC341, or with consent of the Dean.)
Legal Elements of Fraud
This course explores the legal issues associated with occupation fraud investigations with a primary emphasis on the proper preparation of a fraud report. Related topics addressed include analyzing relevant criminal and civil laws, the rights of the parties involved in an investigation, rules of evidence, and expert witnessing. (Prerequisite: ACC341, or with the consent of the Dean.)
Corporate Governance and Internal Control Assessment
This course starts with an overview of key legislation and guidelines associated with corporate governance. This includes analyzing the components of the Committee of Sponsoring Organizations (COSO) internal control framework, the Sarbanes-Oxley Act, Statement on Auditing Standards No. 99 (SAS), and the role of the Public Company Accounting Oversight Board (PCAOB). The primary focus of the course is on identifying, documenting, analyzing, and testing internal controls in an organization as part of an effective fraud prevention program. (Prerequisite: ACC341, or with the consent of the Dean.)
Principles of Auditing II
Provides the student information regarding the rapid and extensive changes confronting the accounting professional in the twenty-first century. Auditing theory and practice will be discussed with emphasis on professional responsibilities and abilities. (Prerequisite: ACC 335, or with consent of the Dean.)
Advanced Accounting I
Focuses on financial accounting and reporting for business combinations including accounting for the combination, preparation of financial statements before and after the transaction and accounting for the consolidated entity. (Prerequisite: ACC 323, or with consent of the Dean.)
Advanced Accounting II
Focuses on international accounting, including the translation of foreign subsidiaries and accounting for intercompany and foreign exchange transactions. Also explores debt restructuring and liquidations of an entity. (Prerequisite: ACC 442, or with consent of the Dean.)
Advanced Accounting III
Focuses on partnership accounting, including partnership formation, operations and ownership changes and fund accounting including accounting for government and non-profit organizations. (Prerequisite: ACC 443, or with consent of the Dean.)
Accounting Research and Analysis
This course provides a capstone experience by challenging students to identify accounting issues, locate and research appropriate accounting concepts, standards, statements, pronouncements, or tax authorities, and then provide a thorough analysis in determination of an appropriate conclusion for the decision-making process. Communication of research and analysis will require students to prepare organized and structured written papers utilizing appropriate APA format and then to present findings and conclusions to various audiences. (Prerequisite: Satisfactory completion of all general education and core courses.)
This course introduces the elements of several popular computer software programs in word processing, spreadsheet management, and presentation design, Emphasis will be placed on the basic fundamentals of document creation, saving, and printing along with the more advanced concepts of presentation design.
This course introduces several current database software products and their use in business. Emphasis is placed on database terminology in the study of tables, queries, forms, and reports. Computations and expressions are used to perform database inquiries.
Psychology of Motivation
Students review skills necessary to be successful in college, including: note-taking, study skills, writing, finding and using information on the Internet, and reading/understanding college-level text. Students are exposed to basic motivation theories, values clarification, and philosophic principles.
This course addresses employment search and acquisition skills. Topics include matching qualifications with job requirements, resume preparation, and job applications. Also includes cover letters, follow-up letters, resignation letters, and recommendation letters. Classroom activities include discussion of basic interviewer questions and interviewing techniques.
Basic course in microeconomic concepts. Topics include recession and depression, the circular flow of production and consumption, the role of the market in the economy, wage and price movements, and other key points.
Basic course in macroeconomic concepts. Topics include inflation, the cause and effects of interest rates, the dollar and the foreign trade deficit, productivity growth rate, and the federal budget deficit.
This course focuses on the principles of effective English composition with a comprehensive review and reinforcement of language arts skills. Emphasis is placed on the four essentials of writing: unity, support, coherence, and sentence skills. Practice in proofreading, editing, revision, and clear thinking is incorporated throughout the course.
This course focuses on developing critical thinking and communication skills in both verbal and nonverbal areas. Emphasis is placed on debate, panel discussions, committee work, conflict resolution, interviews, and editorial writing.
Principles of Finance
Emphasizes money and capital markets, investments, corporate finance, and the universal application of each for a more micro-oriented realistic approach to finance. Money, capital markets, and financial instruments begin the course study with investment theory developed to guide the student's choice of financial instruments. Concluding the course are the special finance problems of the large investor.
This course covers the history of the United States from the American Revolution to the present. Emphasis is on the economic, political, and social development of our country.
U.S. History Since the Civil War
This course offers students an overview of how America transformed itself, in a relatively short time, from a land inhabited by hunter-gatherer and agricultural Native American societies into the most powerful industrial nation on earth. The student will learn how dominant and subordinate groups have affected the shifting balance of power in America since 1863. Major topics include: Reconstruction, the frontier, the 1890s, America's transition to an industrial society, Progressivism, World War I, the 1920s, the Great Depression and the New Deal, World War II, the Cold War, Vietnam, economic and social change in the late 20th century, and power and politics since 1974.
An introduction to the basic principles of management as it applies to formal organizations. Students are introduced to the importance of effective management within organizations. The traditional management framework is used to provide essential skills in planning, organizing, staffing, directing, and controlling.
This course focuses on business activities necessary to match products and markets. Marketing functions such as purchasing, distribution, consumer analysis, promotion, and pricing are discussed.
This course is a career-related overview of business startups, idea identification, value proposition, and competitive advantages in a student's area of specialization. The student will be able to identify and evaluate new business ideas; to learn how to prepare and evaluate business plans; and to identify capital sources for new ventures.
Deals with the legal problems confronting businesses such as court procedures, contracts, property law, fair credit reporting, the Privacy Act, business relationships, and supervision.
Designed to improve skills in numbers and algebraic expressions, solving equations, graphing, sets, exponents, radicals, inequalities, formulas, and applications.
Introduction to Logic
This course focuses on the techniques for determining the validity of arguments and analyzing problems in the world. Topics include a discussion of informal fallacies, Aristotelian logic, and symbolic logic.
This course is designed to provide an interdisciplinary approach to critical thinking and challenges the student to question his or her own assumptions through analysis of the most common problems associated with everyday reasoning. The course explains the fundamental concepts, describes the most common barriers to critical thinking and offers strategies for overcoming those barriers.
This course introduces the student to the intricate relationship between biology and psychology. The student is exposed to the emerging field of biopsychology in which fascinating new discoveries are constantly being made. Major topics include: anatomy of the nervous system, plasticity of the brain, sensory systems and attention, wakefulness and sleeping, emotional behaviors, the biology of learning and memory, and psychological disorders.
Sociology of Aging
This course contains an interdisciplinary approach that provides the concepts, information, and examples students need to achieve a basic understanding of aging as a social process. This course addresses a broad range of societal issues and covers concepts associated with an aging population. It examines the concept of aging on both an individual and societal level. Major topics include: the history of aging in America; physical aging; psychological aspects of aging; personal adaptation to aging; death and dying; community social services; how aging affects personal needs and resources; and government responses to the needs of aging.
This course focuses on the practical skills needed in statistics analysis. Topics include distributions, relationships, randomness, inference, proportions, regression, and variance. Emphasis is placed on understanding the use of statistical methods and the demands of statistical practice.
Total Courses: 50Total Credits: 181
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