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Forensic Accounting Degree Program

Forensic Accounting Degree Online - Forensic Accountant College Online
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Major Area Course Descriptions

ACCT 310 - INTERMEDIATE ACCOUNTING I

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

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

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.

ACCT 342 - INTERVIEWING TECHNIQUES FOR FRAUDyINVESTIGATIONS

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

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 CONTROLyASSESSMENT

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.

ACCT 425 - ACCOUNTING INFORMATION SYSTEMS

This course creates a framework for accounting information systems by combining knowledge about business as it relates to information systems, information technology, and accounting. Students will examine the REA enterprise ontology as it relates to databases which can be used to store and retrieve information for decision-making within an organization. Students learn that in the competitive organizations of today, and tomorrow, accountants cannot simply prepare and report information; they must take a more active role in understanding and creating systems and processes that impact the organization?s bottom line.

ACCT 470 - AUDITING

A study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise. Includes an evaluation of the audit profession including professional standards, ethics and liability of CPAs. Also includes a student-prepared audit case for hands-on application of audit procedures. The reporting requirements for compilation and review services and a thorough study of the types of audit opinions will also be studied. In addition, an audit research paper is required.

ACCT 495 - ACCOUNTING RESEARCH & ANALYSIS

This course is designed to build upon previous research assignments in all upper level accounting courses and provide a capstone experience for accounting majors by challenging them to identify accounting issues, locate and research appropriate accounting concepts, standards, statements, pronouncements or tax authorities, and then provide a thorough analysis for determination of an appropriate conclusion for the decision-making process. Communication of such research and analysis will require students to prepare organized/structured written papers utilizing appropriate APA format and then present such findings to various audiences. Areas of research will include but will not be limited to SFACs, FASs, SASs, the Internal Revenue Code, and Treasury regulations.

Major Electives Course Descriptions

ACCT 330 - COST MANAGEMENT

This course is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision-making processes. Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behavior, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Management Accountant (CMA) exam.

ACCT 360 - GOVERNMENT & NOT FOR PROFIT ACCOUNTING

This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations. The emphasis is on reporting concepts and budgeting principles for governmental and nonprofit economic entities.

ACCT 390 - FEDERAL INCOME TAX I

An introduction to the federal income tax structure with emphasis on the individual taxpayer, including employee, sole proprietor and investor. This course also provides exposure to basic concepts that apply equally, or with slight modification, to taxpayers other than individuals. Major topics include filing status, exemptions, excludable and includable income, business and non-business deductions, disallowances, technical tax research, and computer problem applications.

ACCT 401 - ACCOUNTING ETHICS & PROFESSIONALyRESPONSIBILITIES

This course explores ethics and professional responsibility in the accounting profession. Students will discuss the evolutionary role of ethics as it pertains to the accounting profession. The course will also have students investigate and analyze case studies regarding ethical situations and issues confronted by the accounting profession. The course will also provide an introduction to professional responsibilities required of those in the CPA profession as prescribed by the state boards of accountancy.

ACCT 410 - ACCOUNTING INTERNSHIP

This course provides qualified students with an opportunity to receive academic credit for supervised professional training and experience in an actual work environment. This Internship is an ongoing seminar between the student, the faculty member and the employment supervisor. It involves an Internship Application and Learning Agreement, periodic meetings with the faculty representative, professional experience at a level equivalent to other senior-level courses and submission of material as established in the Internship Application and Learning Agreement. Participation cannot be guaranteed for all applicants.

ACCT 420 - FEDERAL INCOME TAX II

Analysis of the income tax consequences of the formation, operation and liquidation of C-corporations, S-corporations, partnerships, estates and trusts including the treatment of distributions by these entities and tax planning considerations. Also examined is the tax effect of property transfers by gift or death. Technical tax research and tax memo documentation also required.

ACCT 480 - SPECIAL TOPICS IN ACCOUNTING

A variable content classroom course in Accounting in which students pursue topics or subjects of current interest that are not part of the regular curriculum. A specific course description will be published online in the Course Schedule for the trimester the course is offered.

ACCT 499 - INDEPENDENT STUDIES IN ACCOUNTING

Independent studies courses allow students in good academic standing to pursue learning in areas not covered by the regular curriculum or to extend study in areas presently taught. Study is under faculty supervision and graded on either a Pass/No Credit or a letter grade basis. (See the "Independent Studies" section of the Academic Bulletin for more details.)

MIS 478 - QUANTITATIVE METHODS & ANALYSIS

This course addresses the importance of applying quantitative methods and analysis to the solution of business problems using structured problem solving and specialized data analysis software tools. Focus will be on solutions to problems of inefficiency, poor productivity and risky situations within the management of business and technical processes, projects and operations. Some of the methodologies covered are linear programming, PERT-CPM analysis, time series and decision tree analysis, forecasting, regression analysis and data mining. Key success factors in the course will be for the student to build on statistical techniques and spreadsheet tools covered in prerequisite(s) courses.

The above list of courses only represents a portion of the courses required for a bachelor's degree. View the bachelor's degree full curriculum.

Additional Course Descriptions

Business Core

Take a detailed look at courses that build upon your general education knowledge, and help to prepare you for major area coursework.

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