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    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. Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3.Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Demonstrates how decision-makers use accounting information for reporting purposes.Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing.

    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.

    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.

    Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 231 Cost Accounting I 3 cr.

    Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems.

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