ACCT 315 - Introduction to Fraud Accounting

3 credits

Description
A continuation of Accounting Principles I. Topics covered include: the accounting cycle with emphasis on a business simulation that prepares the firm’s financial statements; accounting information systems; foundations of internal control systems; and financial statement analysis, including ratio, vertical, and horizontal analysis with an emphasis on identifying changes in the financial statements that could indicate fraud.

Prerequisites
BUS 201 or consent of department chairperson.

Note
Not open to students with credit in 301.

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