OPEN TO ALL MAJORS
The forensic accounting minor includes 18 credit hours. All courses are offered online. High-speed Internet access is required. To determine availability of a course for a particular semester, refer to the class schedule.
BUS 201 Principles of Accounting I—3 credits.
An introduction to financial accounting and how statements are used for decision making. Emphasis is placed on asset and liability measurement, reporting, and income determination. Prerequisites: 24 earned credits or consent of Department Chairperson.
ACCT 301 Financial Accounting I—3 credits.
A study of the theoretical framework for accounting principles and procedures, the application of GAAP, and accounting for current assets, fixed assets, and revenue recognition. Prerequisites: BUS 202 with a C grade or better or consent of Department Chairperson.
ACCT 315 Introduction to Fraud Accounting—3 credits.
A continuation of Accounting Principles I. Topics covered include: the accounting cycle with emphasis on a business simulation that prepares the firm's financial statements; accounting information systems; foundations of internal control systems; and financial statement analysis, including ratio, vertical, and horizontal analysis with an emphasis on identifying changes in the financial statements that could indicate fraud. Prerequisites: BUS 201 or consent of department chairperson.
ACCT 350 Fraud Examination —3 credits.
The purpose of this course is to: educate the student about both the pervasiveness of the causes of fraud and white-collar crime in society; explore, in detail methods of fraud detection, investigation, and prevention; and increase the student's ability to detect material financial statement fraud. Prerequisites: ACCT 315 or 301 or permission of department chairperson.
ACCT 450 Occupational Fraud—3 credits.
This course increases the student’s ability to better understand what occupational fraud is and how it is committed, prevented, and resolved. This course is concerned with examining the three main categories of occupational fraud: asset misappropriation, corruption, and the issuance of misleading financial statements. During the semester, the student will learn various prevention, detection, and investigation strategies used in fighting fraud. Prerequisites: ACCT 301 or 315.
CRIM 421 Criminal Law and Procedure II—3 credits.
The study of laws, rules, and procedures that govern the administration of criminal justice and the application of the Constitution to criminal investigation and trials. Topics covered include laws of arrest, search and seizure, interrogation, right to counsel, right to trial, and double jeopardy.
CRIM 435 Criminal Investigation—3 credits.
Organization and functions of investigative agencies, basic considerations in the investigation of crime, collection and preservation of physical evidence, elements of legal proof in the submission of evidence, investigation of specific types of offenses.
Indiana State Online Students Residing Outside of Indiana: Each of the states has its own approval processes for out-of-state institutions offering online degrees. While Indiana State University endeavors to offer all of its programs to as wide an audience as possible, all ISU online programs may not be available in all states. Currently, online programs are not offered in the state of Massachusetts. To check the status of programs available in a particular state, visit program availability.
The Catalog of Indiana State University is the document of authority for all students. The requirements given in the catalog supersede information issued by any academic department, program, college, or school. The University reserves the right to change the requirements at any time.
Last updated 28 April 2014