Curricular
Action Notice:
Business and Economics
Program Change- Major
Rationale
for change: updating electives courses for Business: Accounting major
Under
Electives: – Select Two:
Add: Acc 3370 Fraud Examination,
Add: Eco 3315 Public Finance,
Add: Eco 3333 International Economics,
Delete: Acc 3351 Cost Accounting II,
Delete: Bus 3333 International Fin Mgmt & Eco
Program Change- Minor
Rationale for change in Accounting Minor: update courses
and electives for Accounting Minor
Delete: ACC 3315 OR ACC 3350.
Add: ACC 3390 Intro to Federal Income Tax
Delete: all current courses listed under Electives.
Add: under Electives: Any accounting course.
Course Deletion
ACC 3351 Cost Accounting II
Rationale for deletion: Course has not been offered for at least 3
years.
Course Change
ACC 3311 Intermediate Accounting II
Purpose and nature of change:
Change prerequisite: from ACC 3310 to Acc 1111 to make requirements
consistent with
knowledge level needed to complete ACC 3311.
New Course Request Form
ACC 3370 Fraud Examination 3 credits
Purpose and Nature of Course:
An elective course to provide students, especially in accounting and
criminal justice, an awareness of various types of fraud schemes,
techniques in preventing fraud and approaches to detect fraud.
Course Description for Catalog:
This course is designed to provide managers, investigators and forensic
accountants with an appreciation for the extent and nature of fraudulent
activity. Common methods to detect and prevent fraud in business are
studied. Fraudulent financial statements and the misappropriation
of assets are considered.
Prerequisites: ACC 1111
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