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Includes cost control, responsibility accounting, capital budgeting, and pricing decisions.

Prerequisite: ACC 212 with a grade of "C" or higher. [view & print course content summary] ACC 240 Fraud Examination 3 cr.

Also, covers recent developments in e-commerce and consumer fraud and the legal options for victims of fraud. [view & print course content summary] ACC 241 Auditing I 3 cr.

Presents techniques of investigating, interpreting, and appraising accounting records and assertions.

Studies internal control design and evaluation, evidence-gathering techniques, and other topics.

Develops an understanding and appreciation of the philosophy of the audit process and its practice.

Covers the principles and methodology of fraud detection and deterrence.

Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches.

Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.

Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios.

Consists of an extensive examination of topics for specified balance sheet accounts beyond the scope of a principles course.

Focuses on the complex areas of balance sheet and income statement reporting for the corporate entity.

Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. [view & print course content summary] ACC 198 Seminar and Project: Accounting Capstone 4 cr. [view & print course content summary] ACC 211 Principles of Accounting I 3 cr.

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