Schedule of Classes Course Description

John Jay College of Criminal Justice
Course Prefix: ACC                                     Course Number: 307                                    
Course Title: Forensic Accounting I
Subject: Forensic Accounting
Minimum Credits: 3.0                                     Maximum Credits: 3.0                                     Hours per week: 3.0


This course provides students with an overview of forensic accounting. It will examine methods and approaches used to uncover fraud, fraud theories, fraud patterns and schemes, fraud concealment strategies, evidence collection and legal elements of fraud. Case studies will be used to make distinctions between intentional deceptions and negligent misrepresentations or omissions. Income statements and balance sheets will be used for risk analysis. Students will learn to detect concealment in financial statement notes and analytical methods to infer income concealment.

Prerequisite: ENG 102 or ENG 201, ACC 250.
Start Date:    04/30/2009                         End Date: