ACCT 315 - Introduction to Fraud Accounting

3 hours.

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.

Prerequisite/Corequisite
Prerequisite: Business 201 or consent of department chairperson.

Note
Not open to students with credit in 301.

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