Siena Heights University
ACC 350
FRAUD EXAMINATION
Fraud examination will cover the principles of methodology of fraud detection and deterrence. The course
includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing
schemes, payroll and expense reimbursement schemes, noncash misappropriations corruptions, accounting
principles and fraud, fraudulent financial statements and interview techniques.
Prerequisite: ACC 203
Course is offered: SU, FA and WI Every Year
3
ACC 361
MANAGERIAL COST ACCOUNTING
3
A study of the functional uses of cost accounting in the management of the firm, through the decision-making
approach, from the approach of the controller as a member of the management decision-making team. A
framework for measuring and controlling performance is developed by the analytic treatment of cost behavior
pattern. The student will study budgeting, product and service costing and develop decision-making abilities for
strategic planning. The student will study ethical and moral issues and how they impact the professional
environment.
Prerequisite: ACC 203, ACC 240
Course is offered: WI Every Year
ACC 376
ACCOUNTING INFORMATION SYSTEMS
3
This course will include a conceptual review of accounting and information systems. Significant attention is given
to the flow of accounting data through an organization, tools used to analyze, develop and maintain systems,
types of internal controls and their applications within a system.
Prerequisite: ACC 203, ACC 240
Course is offered: SU, FA and WI Every Year
ACC 441
AUDITING
This course focuses on the role of the independent auditor, his/her legal, ethical and moral responsibilities.
Auditing integrates financial and cost accounting, ethics, accounting theory, information systems and control
structure concepts into a systematic process of obtaining, evaluating and reporting on economics events and
activities.
Prerequisite: ACC 342
Course is offered: FA Every Year
3
ACC 451
FEDERAL TAXATION-INDIVIDUAL
3
Course introduces federal income tax laws which determine income, exemptions, personal deductions and tax
credits for individuals. Emphasis is on the preparation of tax returns and supporting schedules. The objectives of
this course are to broaden the student’s exposure to the Internal Revenue Code (IRC) and to become familiar
with tax forms for individuals.
Prerequisite: ACC 203, ACC 240
Course is offered: FA Every Year
ACC 460
ADVANCED ACCOUNTING/NOT FOR PROFIT
3
This course studies specialized accounting issues not covered in Intermediate Accounting I and II. Topics include
consolidations, intercompany transactions, segment and interim reporting and partnership accounting. Key
Financial Accounting Standards Board (FASB) pronouncements and IFRS will be studied. This course will
broaden the student’s exposure to current accounting issues and practices and will cover specialized accounting
applications not covered in previous accounting courses.
Prerequisite: ACC 342
Course is offered: FA Every Year
ACC 463
FINANCIAL STATEMENT ANALYSIS
This course concentrates on analysis techniques applied to general purpose financial statements (Balance
Sheet, Income Statement, Statement of Changes in Shareholders’ Equity and Statement of Cashflows) with
focus on decision making from the viewpoint of the creditor and shareholder. It utilizes skills learned in
Accounting and Finance courses taken previously. Students will develop an understanding of general purpose
Undergraduate and Graduate Catalog 2016-2018
3
181