Forensic Accounting
The Forensic Accounting Minor provides business students insight into the criminal justice aspects of accounting while presenting the investigative processes of accounting from engagement to conclusion. The field uses accounting, auditing, and investigative skills to examine the finances of businesses and individuals. Typically, forensic accountants search for evidence of crimes and may work with law enforcement, insurance providers, and financial institutions on embezzlement and fraud cases.
The minor is not just for accounting majors. All business students choosing this popular minor master the collection, analysis, and evaluation of evidential matter and communicate their findings to top management for careers in Information Systems Security, Security Analysis, Auditing, Financial Investigator, Forensic Auditor, Fraud Examiner, Fraud Investigator, and Accounting Information Systems.
MINOR
A minor must contain 15-18 semester hours of coursework, including at least 9 hours of upper-division courses at the 3000-4000 level. Courses taken to satisfy Core IMPACTS may not be counted toward completion of the minor. Courses taken in the Field of Study may sometimes be used to fulfill minor requirements.
| Required Courses* | ||
| ACCT 3500 | Forensic Accounting | 3 |
| CRJU 1100 | Intro to Criminal Justice | 3 |
| ITEC 3390 | Management of IS Security | 3 |
| Elective Courses* | ||
| Select two electives chosen in consultation with WSOB faculty advisor: | 6 | |
| Accounting Information Systems | ||
| Criminal Law | ||
| Criminology | ||
| Criminal Investigation I | ||
| The Law of Criminal Evidence | ||
| Management of Forensics | ||
| Forensic Psychology | ||
| * Grade of C or higher required in 3000-4000 level courses. | ||
| Total Hours | 15 | |
Accounting Courses
ACCT 2101. Principles of Accounting I. 3-0-3 Units.
Examines the underlying theory and application of accounting concepts for reporting financial information to outside users. Stresses the relationship between the rules by which financial statements are prepared and the use of financial information for decision making.(F, S, M)
Prerequisites: MATH 1101 or 1111 with a "C" or better.
ACCT 2102. Principles of Accounting II. 3-0-3 Units.
Examines the underlying theory and application of managerial accounting concepts. Stresses the study of financial and non-financial information for use by internal decision makers and the role of managerial accounting in a business environment.(F, S, M)
Prerequisites: ACCT 2101 with a "C" or better.
ACCT 3100. Intermediate Accounting I. 3-0-3 Units.
Studies the concepts and standards for presentation and disclosure of general purpose financial statements in accordance with GAAP. The focus is on financial statement analysis and the theory and issues related to measurement of assets.(F)
Prerequisites: ACCT 2101, ACCT 2102, both with a "C" or better.
ACCT 3200. Intermediate Accounting II. 3-0-3 Units.
Focuses on theory and issues related to recognition and measurement of liabilities, stockholders’ equity, and other issues related to financial reporting.(S)
Prerequisites: ACCT 3100 with a “C” or better.
ACCT 3300. Tax Accounting & Reporting I. 3-0-3 Units.
Examines the federal taxation of individuals and taxation of property transactions. Tax research and ethics and responsibilities for accounting professionals are also introduced.(F)
Prerequisites: ACCT 2101, ACCT 2102, both with a "C" or better.
ACCT 3500. Forensic Accounting. 3-0-3 Units.
A study of the various techniques for preventing, detecting, investigating and resolving occupational fraud.(M)
Prerequisites: ACCT 2101 with a “C” or better.
ACCT 3600. Accounting Information Systems. 3-0-3 Units.
The course will also introduce students to computerized accounting information systems such as SAP. Other major topics covered will include internal controls, enterprise risk management, big data in accounting, forensic techniques, and auditing through an AIS. Students will learn to solve accounting problems and perform data analytics using spreadsheet, database, and visualization applications such as Excel, Access, and Power BI.(S)
Prerequisites: ACCT 2101, ACCT 2102, both with a C or better.
ACCT 3800. Understanding Financial Statem. 3-0-3 Units.
This course focuses on the understanding, interpreting, and analyzing of financial statements for corporations, local governments, and nonprofit organizations.(F, S)
Prerequisites: ACCT 2102 with a “C” or better.
ACCT 4100. Intermediate Accounting III. 3-0-3 Units.
Examines the theoretical foundation and structure of accounting as they relate to the presentation of the financial statements. Emphasis will be placed on the analysis of consolidations, statements of cash flows, deferred taxes, earnings per share, and other financial reporting considerations.(F)
Prerequisites: ACCT 3200 with a “C” or better.
ACCT 4300. Tax Accounting & Reporting II. 3-0-3 Units.
Explores the federal taxation of business entities, including C corporations, partnerships, S corporations, estates, and trusts. Analyzes the treatment of property transactions within these entities.(S)
Prerequisites: ACCT 3300 with a “C” or better.
ACCT 4400. Cost Accounting. 3-0-3 Units.
Focuses on planning, budgeting, performance measures and cost measures in the corporate environment.(S)
Prerequisites: ACCT 2101, ACCT 2102, both with a "C" or better.
ACCT 4501. Auditing. 3-0-3 Units.
Students taking this course will learn about planning, designing, performing, and completing financial statement audits. Student will also learn about the professional standards guiding the conduct of audits and the legal, regulatory, and ethical environment affecting them.(F)
Prerequisites: ACCT 3200 with a C or better.
ACCT 4700. Independent Study in Acct. 0-0-3 Units.
Supervised in-depth individual research and study of one or more current topics in Accounting in conjunction with an associated major project. Students will be required to prepare a formal report and presentation of the research topic and project. (F, S, (only available with coordination with accounting faculty))
Prerequisites: ACCT 3200 with a “C” or better.
ACCT 4701. Auditing. 3-0-3 Units.
Students taking this course will learn about planning, designing, performing, and completing financial statement audits. Student will also learn about the professional standards guiding the conduct of audits and the legal, regulatory, and ethical environment affecting them.(F)
Prerequisites: ACCT 3200 with a “C” or better.
ACCT 4800. Special Topics in Accounting. 3-0-3 Units.
Examines current, relevant topics in the field of Accounting. Each special topic course will cover a new current topic.
Prerequisites: ACCT 3100 with a “C” or better.
ACCT 4900. Accounting Internship. 0-0-3 Units.
Provides students with on-site work experience in Accounting through a coordinated academic internship experience with a pre-approved employer. A portfolio chronicling the work experience, a project relating relevant academic literature to the Accounting internship experience, and a final presentation encompassing the entire internship experience are required to receive academic credit. By permission of the Internship Coordinator.
Prerequisites: ACCT 3100, plus an additional 3 credit hours of upper division ACCT, and 3 credit hours of any upper division business course, all with a "C" or better.
Management Information Systems Courses
MGIS 3351. Principles Mgmt Info Systems. 3-0-3 Units.
Covers essential business aspects of information systems such as networks, databases, the Internet, management reporting, software development, computer hardware, and information ethics. The course also examines the use of information systems for managerial decision-making and for gaining strategic advantage. Students will experience hands-on system activities associated with course concepts.(F, S)
Prerequisites: BUSA 2201, COMM 1110, ENGL 1102, all with a "C" or better.
MGIS 3352. Management Application Prog I. 3-0-3 Units.
Develops a knowledge of language and file structures for computer-based business applications using a major business procedural-oriented programming language. Students will write computer programs on individual and/or team projects.(F)
Prerequisites: BUSA 2201 with a "C" or better.
MGIS 3353. Management Applications Programming II. 3-0-3 Units.
Emphasizes top-down design, structured techniques, testing and modularity. Emphasis placed on development of correct efficient programs that are easy to maintain. Includes problem analysis, problem design, documentation, testing and debugging. Introduces application development using an object-oriented language.(S)
Prerequisites: BUSA 2201 and MGIS 3352, both with a "C" or better.
MGIS 3356. Database Management Systems. 3-0-3 Units.
Focuses on the use of database systems in business to support information systems and decision-making. Topics include database concepts, data modeling, database design and development, administration of database systems, and database technologies. Students will have hands-on experience developing a database application.(F)
Corequisites: MGIS 3351 with a "C" or better.
MGIS 4358. Web-based MIS. 3-0-3 Units.
Examines the process of developing business information systems with a significant web component. Topics include organizational considerations involved in developing and maintaining a web-enhanced MIS, and system considerations such as usability and other human-computer-interaction (HCI) issues, general and database web-design principles, and programming of web-enhanced systems. Students will develop a web site for a real or hypothetical organization. (As needed) ;
Prerequisites: MGIS 3356 with a "C" or better.
Corequisites: MGIS 3353.
MGIS 4360. Databases: Big Data & Analyt. 3-0-3 Units.
Provides an overview of database management systems for big data and analytics. Topics include an overview of analytics and related data requirements, data modeling, data management and an introduction to prominent types of database systems designed to support big data and analytics. Students will have hands-on experience with various database technologies.(S)
Prerequisites: MGIS 3356 with a "C" or better.
MGIS 4580. Enterprise Management Systems. 3-0-3 Units.
Covers the major components of enterprise management systems that support core business and supply chain management functions such as accounting, planning, sourcing, production, material flow, inventory management, warehouse management, sales and transportation. Students will have hands-on experience with a commercial-grade enterprise management system.(F)
Prerequisites: LSCM 3251 and MGIS 3351, all with a "C" or better.
MGIS 4700. Independent Study MGIS. 0-0-3 Units.
Supervised, in-depth individual research and study of one or more current topics in MIS in conjunction with an associated major project. Students will be required to prepare a formal report and presentation of the topic research and project. Only available with coordination with MIS faculty.
Prerequisites: MGIS 3351 with a "C" or better.
MGIS 4701. Systems Analysis & Design. 3-0-3 Units.
Examines the process of developing business information systems. Topics include requirements analysis and specification, systems modeling, and systems design techniques. Structured and object-oriented tools and techniques are introduced. A major component of the course is the analysis, design and development of a business system as a term project.(S)
Prerequisites: MGIS 3352 and MGIS 3356 (formerly MGIS 4356), and all with a "C" or better.
MGIS 4800. Special Topics in MIS. 3-0-3 Units.
This special topics course for provides an overview of database management systems for big data and analytics. Topics include an overview of analytics and related data requirements, data modeling, data management and an introduction to prominent types of database systems designed to support big data and analytics. Students with have hands-on experience with various database technologies.
Prerequisites: MGIS 3351 with a "C" or better.
MGIS 4900. Mgmt Info System Internships. 0-0-3 Units.
Provides students with on-site work experience in Management Information Systems through a coordinated academic internship with a pre-approved employer. A portfolio chronicling the work experience, a project relating relevant academic literature to the Information Systems internship experience, and a final presentation encompassing the entire internship experience are required to receive academic credit. By permission of the Internship Coordinator.(F,S)
Prerequisites: MGIS 3351 (Grade of "B" or Better), plus an additional 3 credit hours of upper division MGIS, and 3 credit hours of any upper division business course, all with a "C" or better.