Page 272 - Texas Wesleyan Univ Catalog

270 Texas Wesleyan University
4306. Cost Accounting II 3 hours
Prerequisite: ACC 3340 (with a grade of C or better)
A continuation of ACC 3340 with emphasis on budgeting, controlling of costs and profits, and profit analysis.
4307. Accounting Theory 3 hours
Prerequisite: ACC 3311 and 3312 (each with a grade of C or better)
A study of the elements of accounting theory as they have developed in the United States, including the influence of accounting on society. This course focuses on concepts, income measurement, asset valuation, and valuation and measurement of equities. Contemporary accounting issues are also analyzed.
4311. Advanced Accounting 3 hours
Prerequisite: ACC 3311 and 3312 (each with a grade of C or better)
A course designed to introduce consolidated financial statements and international accounting including foreign currency translations. Coverage also typically includes an introduction to governmental and not-for-profit accounting.
4328. Auditing 3 hours
Prerequisites: ACC 3311 and ACC 3325 (each with a grade of C or better), and either concurrent enrollment or completion of ACC 3312 (with a grade of C or better). In the case of concurrent enrollment of ACC 3312, any student not continuously enrolled in both courses is subject to withdrawal from ACC 4328, and, a student that does not achieve a grade of C or higher in the co-requisite course must repeat the co-requisite course.
A study of the principles and procedures of the verification of accounts, the preparation of working papers, and the completed audit report.
4332. Introduction to Fraud Examination 3 hours
Prerequisite: ACC 3311, ACC 3325 (each with a grade of C or better) and either concurrent enrollment or completion of ACC 3312 (with a grade of C or better). In the case of concurrent enrollment of ACC 3312, any student not continuously enrolled in both courses is subject to withdrawal from ACC 4332; a student that does not achieve a grade of C or higher in the co-requisite course must repeat the co-requisite course. This course examines the pervasiveness of fraud in society and the elements of the various types of frauds that occur in organizations. The course exposes students to current methodologies of fraud prevention, detection and investigation. The course also stresses the role and responsibilities of the fraud examiner/forensic accountant.
4433. Forensic/Fraud IT Audit 4 hours
Prerequisite: ACC 4328 and 4332 (each with a grade of C or better)
This course will utilize computer-aided data analysis techniques for detecting and investigating fraud cases, examine issues related to the collection and use of digital evidence and the collection of data from electronic devices. Students will use at least one generalized audit software package to create detection tools and test various transaction cycles for suspicious activity.
4334. The Legal Environment and Fraud 3 hours
Prerequisite: ACC 4332 (with a grade of C or better)
This course focuses on legal concepts and evidence management, investigative and analysis techniques, interviewing skills and reporting findings in a litigious environment.