COURSE DESCRIPTIONS
Course Descriptions
Course Descriptions ACCOUNTING
ACCT 215 Financial Accounting (4 cr. hrs.)
Prerequisite(s): Algebra competency or Fundamental Algebra (MATH 150) and Introduction to Spreadsheets (COMP 106). Not open to students with credit for Introduction to Accounting or to students with credit for ACCT 110.
An introduction to accounting emphasizing how general purpose financial statements communicate information about the business corporation’s performance and position for users external to management. Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long–lived assets, depreciation, payroll, bonds, and other liabilities and stocks. Concepts of this course are applied to Managerial Accounting (ACCT 225). Students are advised to avoid any time lapse between these courses.
ACCT 225 Managerial Accounting (4 cr. hrs.)
Prerequisite(s): Algebra competency or Fundamental Algebra (MATH 150), Financial Accounting (ACCT 110 or 215) and Introduction to Spreadsheets (COMP 106). Not open to students with credit for ACCT 120.
The study of management accounting for internal reporting and decision-making. The course introduces a business- management approach to the development and use of accounting information. Major topics include cost behavior, cost analysis, profit planning and control measures. Accounting for decentralized operations, capital budgeting decisions, and ethical challenges in managerial accounting are also covered.
ACCT 310 Intermediate Accounting I (4 cr. hrs.)
Prerequisite(s): Managerial Accounting (ACCT 225) and College Writing (COMM 120). Not open to students with credit for Intermediate Accounting I (ACCT 210).
The first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, the statement of cash flows and the balance sheet, specifically asset accounts.
Course descriptions are listed numerically within academic disciplines. Prerequisites, if any, are indicated in italics above the course descriptions. These prerequisites have been established to assure an adequate and uniform background for students in advanced classes. Franklin University reserves the right to alter course offerings or course content without notice. Not all courses are offered every trimester.
ACCT 320 Intermediate Accounting II (4 cr. hrs.)
Prerequisite(s): Intermediate Accounting I (ACCT 310) with a minimum grade of “C”. Not open to students with credit for Intermediate Accounting II (ACCT 220).
The second of two in-depth financial accounting courses. Theory, concepts and applications are stressed. Topics include time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders’ equity, earning per share, accounting changes and errors, and statement of cash flows.
ACCT 330 Cost Management (4 cr. hrs.)
Prerequisite(s): Managerial Accounting (ACCT 225) and Fundamental Algebra (MATH 150) or equivalent.
This course is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision- making processes. Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behavior, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Management Accountant (CMA) exam.
ACCT 341 Fraud Examination (4 cr. hrs.)
Prerequisite(s): Financial Accounting (ACCT 215) and Principles of Management (BSAD 312). Not open to students with credit for BSFR 341.
This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies.
ACCT 342 Interviewing Techniques for Fraud Investigations (4 cr. hrs.)
Prerequisite(s): Fraud Examination (ACCT/BSFR 341). Not open to students with credit for BSFR 342.
This course provides an overview of techniques and strategies useful in interviewing and interrogating occupational fraud suspects and other parties of interest. These techniques and strategies include interpreting the verbal and nonverbal cues of an interviewee, as well as planning, conducting, and documenting the findings from investigative interviews.
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