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    Salem State University
   
 
  Oct 22, 2017
 
 
    
2017-2018 Undergraduate Catalog

ACC 350 Forensic Accounting

3 Credit(s)
This course will survey the field of forensic accounting including the use of accounting techniques to discover fraud and malfeasance, obtain evidence for legal action, and prevent future illegal activities within various types of organizations. The course will use both actual and theoretical case studies in the context of group projects to simulate real-life situations. These activities will be studied in the light of recent accounting malfeasance in major corporations and government investigations of illegal and improper activities in all types of organizations. There will also be discussed in conjunction with the above specifics, the application of and influence of global goals upon the field and its relationship to social, international, ethical, and diversity issues. Prerequisite: ACC106  or permission of the Department Chairperson.