Foundations of GAAP Accounting

Catalog description

Presents a comprehensive introduction to fi nancial accounting concepts, generally accepted accounting principles, and the accounting frame- work. Emphasis placed on proper recording using debits and credits, and fi nancial statement creation and analysis. Major categories of the income statement and balance sheet covered as is the statement of cash fl ows. (TBA) 4613+ Principles of Fraud Examination 3 Develops the main topics in fraud examination, including: the nature and motivations for fraud; fraud prevention, detection, and investigation; vari- ous types of fraud; and, some of the more infamous fraud cases. Utilizes an open-ended, seminar format in which students actively participate in gathering materials and discussion. Dual-listed: ACCT 5323.