Make an Appointment 617-984-1700
Apply Now
Support QC
Language

Accounting-Forensic Concentration

Associate of Science

Overview

The concentration in Forensic Accounting introduces students to the methods used to prevent, detect, investigate, and prosecute financial fraud. The concentration integrates accounting principles, investigative techniques, legal considerations, and ethical decision making to prepare students to analyze financial information and identify irregularities within organizations. Students will learn how forensic accountants participate in fraud examinations, financial investigations, litigation support, and regulatory compliance. Coursework emphasizes financial statement analysis, internal controls, fraud detection methods, and professional ethics.

Program Outcomes

At the completion of this program, the student should be able to:

  • Communicate effectively about accounting information.
  • Perform basic mathematical calculations in accounting, finance, and general business.
  • Discuss the role of accounting managers.
  • Apply the fundamental principles and methods of financial accounting in analyzing business transactions.
  • Identify the impact of business transactions upon financial statements.
  • Use accounting information to support business decision making.
  • Apply principles of cost accounting to analyze a firm’s costs.
  • Discuss Generally Accepted Accounting Principles (GAAP).
  • Identify the impact micro and macroeconomic variables have upon businesses and their financial statements.
  • Perform computerized financial analysis.
  • Discuss the ethical issues faced by accounting majors.
Accounting-Forensic Concentration Courses
    •  
    • Code
    • Course
    • Credits
    • ACC 101
    • Accounting I
    • 3
    This is an introductory course in accounting with the emphasis on the basic accounting cycle, management use of accounting data, construction and analysis of financial statements, and valuation of assets. Placement at ENG 101 level strongly recommended.
    • ACC 102
    • Accounting II
    • 3
    Topics included in this course are books of original entry, analysis of assets and liabilities, negotiable instruments, and an introduction to partnership and corporate accounting. Prerequisite: ACC 101.
    • ACC 205
    • Managerial Accounting
    • 3
    This course presents the analysis and interpretation of accounting information. Cost term, cost management in planning and control, managing costs throughout the organization, and managing costs in a global environment. Prerequisite: ACC 102.
    • ACC 209
    • Federal Taxation
    • 3
    A survey of federal tax structure as it applies to individuals, partnerships, and corporations. Emphasis will be placed upon specific problems as a device to further the appreciation of the impact of taxes upon decision making and forecasting, and the effect upon forms of organization. Prerequisite: ACC 102.
    • BUS 220
    • Business Ethics
    • 3
    The course develops students’ critical thinking skills regarding current and emerging ethical issues faced by organizations. Students will use decision- making criteria to identify best practices to meet stakeholder and environmental responsibilities. Through case study analysis, students analyze real-world situations by connecting ethical theory to practice. Pre-requisites: ENG 101
    • CJS 101
    • Introduction to Criminal Justice
    • 3
    This course introduces the criminal justice process and services with discussion of the roles of police, courts, and corrections. This is a broad-based, survey course designed to expose students to a variety of criminal justice topical areas.
    • CJS 105
    • Criminal Evidence & Investigation
    • 3
    An examination of the kinds and degrees of evidence and the rules governing admissibility of evidence in court. The student will study the fundamentals of investigation, crime scene search and recording, collection and preservation of physical evidence, source of information, interviews and interrogation, follow-up, and case preparation. Prerequisite: CJS 101. Placement at ENG 101 level strongly recommended.
    • CJS 215
    • White-Collar Crime
    • 3
    This course deals with the rise, nature, causes, and consequences of white-collar crime and addresses such subjects as corporate crime, occupational crime, financial crime, public corruption, technology- based crime, and policing and prosecuting white-collar crime.
    • LAW 201
    • Business Law I
    • 3
    This course will introduce the student to the basic concepts and practices in the areas of torts, contracts, sales, and consumer protection law as they relate to business.
    • ECO 201
    • Microeconomics
    • 3
    In this course, students study the basic principles of microeconomics including economic theory related to the operation of business firms. Topics include supply, demand, price determination, production costs, competition, resource markets, and international trade. Students will explore market structures, associated pricing power, and cost structures. Students will also evaluate investments and business strategies, the role of antitrust law, market failures, and government regulation.
    • ECO 202
    • Macroeconomics
    • 3
    In this course, students study the basic principles of macroeconomics including economic indicators related to production/consumption outlooks and expectations. Topics include supply and demand, the business cycle, the public sector, and the global economy. Students will evaluate the U.S. economy, money and banking systems, as well as fiscal and monetary policy. Unemployment, price stability, inflation, growth theory, international trade, and U.S. & global poverty will also be examined.
    • ENG 224
    • Writing for Professionals
    • 3
    Students develop writing techniques and conventions peculiar to magazine writing, advertising, business, technical writing, and editorializing. Ads, technical articles, reports, abstracts, manuals, and documentation will be practiced.

Take the Next Step