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Forensic Accounting Degree Program

Forensic Accounting Degree Online - Forensic Accountant College Online
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Forensic Accounting - Associate of Science Degree

64 Semester Hours

Fundamental General Education Core (24 hours)

English Composition

Choose a minimum of 3 semester hours from:

  • WRIT 120 - COLLEGE WRITING (4)

    WRIT 120

    COLLEGE WRITING

    Course Description

    In this course, students acquire the writing competence necessary for conducting and presenting research. A variety of assignments, beginning with personal reflections, build upon one another, as students develop ideas that respond to, critique, and synthesize the positions of others. Students systematize and organize knowledge in ways that will help them in all of their courses. The course also emphasizes the elements of good writing style, appropriate grammar and mechanics, clarity of language, and logical and cohesive development. It culminates in submission of a documented research paper.
Mathematics

Choose a minimum of three semester hours from:

  • MATH 215 - STATISTICAL CONCEPTS (4)

    MATH 215

    STATISTICAL CONCEPTS

    Course Description

    This course introduces the student to statistics with business applications. The course covers both descriptive and inferential statistics. Topics included are: measures of central tendency; measures of dispersion; graphical displays of data; linear regression; basic probability concepts; binomial and normal probability distributions; confidence intervals; and hypothesis testing. These topics will be covered using a basic knowledge of algebra and Microsoft Excel.
    1
1 Choose either MATH 115 Introduction to Quantitative Reasoning or MATH 150 Fundamental Algebra as the prerequisite. Both courses can count as a general education or University elective.
Sciences

Choose a minimum of 6 semester hours from:

  • SCIE 210 - UNDERSTANDING SCIENCE: PRINCIPLES, PRACTICE, & THEORY (2)

    SCIE 210

    UNDERSTANDING SCIENCE: PRINCIPLES, PRACTICE, & THEORY

    Course Description

    Understanding Science: Principles, Practice & Theory is a two credit hour course that introduces students to the major themes, processes, and methods common to all scientific disciplines. Students will develop critical thinking skills necessary to analyze and evaluate all kinds of phenomena, scientific, pseudoscientific, and other. The focus is on the nature of science so students will develop an understanding of how science works and develop an appreciation for the process by which we gain scientific knowledge.
  • SCIE 211 - INTRODUCTION TO SCIENTIFIC ANALYSIS & REASONING (4)

    SCIE 211

    INTRODUCTION TO SCIENTIFIC ANALYSIS & REASONING

    Course Description

    Introduction to Scientific Analysis and Reasoning is a four credit hour course consisting of three credit hours of lecture and one credit hour of laboratory. This course is an introduction to critical thinking on statistical and scientific claims. The student will develop the critical thinking skills necessary to analyze and evaluate popular sources of (mis)information and to better understand and evaluate all sorts of scientific claims and arguments. The focus of the course is on students developing thoughtful and critical use of scientific information and research to be able to separate truth from deception and make decisions that affect their personal lives and roles as informed and engaged citizens.
Social and Behavioral Sciences

Choose a minimum of 6 semester hours from:

  • ECON 220 - INTRODUCTION TO MACROECONOMICS (4)

    ECON 220

    INTRODUCTION TO MACROECONOMICS

    Course Description

    An introduction to economic theory involving the basic underlying causes and principles of the operation of an economic system. Emphasis is placed on studying the economy as a whole. Issues of inflation, unemployment, taxation, business cycles and growth are discussed in the context of the global economic system.
  • Choose additional coursework from the Anthropology, Economics, Psychology, or Sociology disciplines, or PUAD 295 American Government in Action.
Arts and Humanities

Choose a minimum of 6 semester hours from:

  • HUMN 210 - INTRODUCTION TO LOGIC & CRITICAL THINKING SKILLS (2)

    HUMN 210

    INTRODUCTION TO LOGIC & CRITICAL THINKING SKILLS

    Course Description

    The goal of this course is to help you improve as a critical, logical thinker. You will be introduced to the art of formulating and assessing arguments according to the standards of logical thinking and critical analysis. You will discover how to apply these valuable skills to your studies and everyday life, learning how to overcome obstacles to critical thinking, and how to avoid being deceived by means of misleading reasoning.
  • Choose additional coursework from the Humanities discipline.
Learn More About General Education

Additional General Education Requirements (12 hours)

  • COMP 106 - INTRODUCTION TO SPREADSHEETS (1)

    COMP 106

    INTRODUCTION TO SPREADSHEETS

    Course Description

    This course focuses on using spreadsheets to solve business applications.
  • COMP 108 - INTRODUCTION TO DATABASES (1)

    COMP 108

    INTRODUCTION TO DATABASES

    Course Description

    This course focuses on using databases to solve business applications.
  • PF 321 - LEARNING STRATEGIES (2)

    PF 321

    LEARNING STRATEGIES

    Course Description

    This course prepares students to be successful lifelong learners both academically and in their chosen careers. Franklin courses require a high level of self-directed learning and focus on skills required in the workplace and the classroom that are easily transferable between the two environments. The course includes strategies for advancing communication skills, including the use of electronic tools to participate in virtual environments. The assignments and activities in the course are created to closely simulate teamwork found in the workplace.
  • SPCH 100 - SPEECH COMMUNICATION (4)

    SPCH 100

    SPEECH COMMUNICATION

    Course Description

    A basic public speaking course intended to improve the student's ability to think critically and to communicate orally. Theory and practice are provided in various speaking situations. Each student is required to speak before an audience, but class work also involves reading, gathering and organizing information, writing and listening.

    OR COMM 150 - INTERPERSONAL COMMUNICATION (4)

    COMM 150

    INTERPERSONAL COMMUNICATION

    Course Description

    By using applied critical and creative thinking, students in this course will develop a set of communication skills that will enhance their personal and professional relationships and endeavors. This course will focus on skill development in key areas such as self, perception, listening, verbal messages, conversations, relationships, conflict management, persuasion, and public speaking.
  • General Education Electives (4)

Business Core (12 hours)

  • ACCT 215 - FINANCIAL ACCOUNTING (4)

    ACCT 215

    FINANCIAL ACCOUNTING

    Course Description

    An introduction to accounting emphasizing how general purpose financial statements communicate information about the business corporation's performance and position for users external to management. Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long'lived assets, depreciation, payroll, bonds, and other liabilities and stocks. Concepts of this course are applied to Managerial Accounting (ACCT 225). Students are advised to avoid any time lapse between these courses.
  • ACCT 225 - MANAGERIAL ACCOUNTING (4)

    ACCT 225

    MANAGERIAL ACCOUNTING

    Course Description

    The study of management accounting for internal reporting and decision-making. The course introduces a business-management approach to the development and use of accounting information. Major topics include cost behavior, cost analysis, profit planning and control measures. Accounting for decentralized operations, capital budgeting decisions, and ethical challenges in managerial accounting are also covered.
  • MGMT 312 - PRINCIPLES OF MANAGEMENT (4)

    MGMT 312

    PRINCIPLES OF MANAGEMENT

    Course Description

    This course explores the basic concepts and processes of management. Students will explore the functional roles and processes of planning, leading, organizing, and controlling comprising the manager role. Students develop skills related to the manager function that are required in today's competitive environment.

Major Area (12 hours)

  • ACCT 310 - INTERMEDIATE ACCOUNTING I (4)

    ACCT 310

    INTERMEDIATE ACCOUNTING I

    Course Description

    The first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, the statement of cash flows and the balance sheet, specifically asset accounts.
  • ACCT 320 - INTERMEDIATE ACCOUNTING II (4)

    ACCT 320

    INTERMEDIATE ACCOUNTING II

    Course Description

    The second of two in-depth financial accounting courses. Theory, concepts and applications are stressed. Topics include time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders' equity, earning per share, accounting changes and errors, and statement of cash flows.
  • ACCT 341 - FRAUD EXAMINATION (4)

    ACCT 341

    FRAUD EXAMINATION

    Course Description

    This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). 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.

Major Electives (4 hours)

Select 4 hours from:

  • ACCT 342 - INTERVIEWING TECHNIQUES FOR FRAUD INVESTIGATIONS (4)

    ACCT 342

    INTERVIEWING TECHNIQUES FOR FRAUD INVESTIGATIONS

    Course Description

    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 findings from investigative interviews.
  • ACCT 343 - LEGAL ELEMENTS OF FRAUD (4)

    ACCT 343

    LEGAL ELEMENTS OF FRAUD

    Course Description

    This course explores the legal issues associated with occupational 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.
  • ACCT 344 - CORPORATE GOVERNANCE & INTERNAL CONTROL ASSESSMENT (4)

    ACCT 344

    CORPORATE GOVERNANCE & INTERNAL CONTROL ASSESSMENT

    Course Description

    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 of 2002, Statement on Auditing Standards (SAS) No. 99, and the role of the Public Company Accounting Oversight Board (PCAOB). However, 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.

Additional Requirements

  • All students are required to pass College Writing (WRIT 120), either Basic Learning Strategies (PF 121) or Learning Strategies (PF 321) and either Speech Communication (SPCH 100) or Interpersonal Communication (COMM 150) prior to enrolling in any other course at the 200 level or above. Either PF 121 or PF 321 must be taken prior to the first BLF course, or it may be taken concurrently with the first 15-week BLF course. Students who enroll at Franklin with 30 or fewer hours of transfer credit are required to pass Basic Learning Strategies (PF 121) in place of Learning Strategies (PF 321). Students must also meet the University algebra competency requirement.

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Additional Curriculum

Forensic Accounting - Bachelor of Science Degree

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Build well-rounded skills and learn the industry specific knowledge you will need to be successful in your career.

Forensic Accounting - Subsequent Bachelor of Science Degree

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Looking to earn an additional bachelor’s degree? A subsequent degree is specifically designed for students who have already completed a bachelor's degree or higher.

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