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Also, covers recent developments in e-commerce and consumer fraud and the legal options for victims of fraud. [view & print course content summary] ACC 241 Auditing I 3 cr.

Presents techniques of investigating, interpreting, and appraising accounting records and assertions.

Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets.

Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.

Introduces taxes most frequently encountered in business. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies, and S-corporations.Includes cost control, responsibility accounting, capital budgeting, and pricing decisions.Prerequisite: ACC 212 with a grade of "C" or higher. [view & print course content summary] ACC 240 Fraud Examination 3 cr.Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.

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