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NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
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Course Title:
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Forensic Accounting
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Course Prefix & Number:
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ACNT 1305
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Section Number:
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580
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Semester/Year:
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SP1 20
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Semester Credit Hours:
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3
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Lecture Hours:
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48
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Lab Hours:
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0
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Course Description (NCTC Catalog):
Accounting fraud and examination designed to provide a basic understanding of the impact that fraud has on an organization.
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Course Prerequisite(s): Required (unless approved by accounting department): ACNT 1303
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Required or Recommended Course Materials:
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Required: Forensic Accounting and Fraud Examination 2nd Edition by Mary-Jo Kranacher and Richard Riley. Publisher Wiley.
The course material is available at all NCTC bookstores.
Recommended: Access to a computer with a webcam to complete online exams and Projects.
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INSTRUCTOR INFORMATION
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Name of Instructor:
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Dee Amaradasa
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Campus/Office Location:
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Flower Mound Campus, Room 107
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Telephone Number:
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940-498-6414
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E-mail Address:
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damaradasa@nctc.edu NOTE – Your instructor will not respond to e-mail sent from your personal or work e-mail addresses. Please use Canvas mail or NCTC Lion Mail to communicate with your instructor.
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OFFICE HOURS
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Monday
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Tuesday
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Wednesday
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Thursday
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Friday
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Saturday
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Sunday
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11:30 am –
12:30 am Flower Mound Rm 107
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11:30 am –
12:30 am Flower Mound Rm 107
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Note: Although these are my scheduled office hours, due to meetings and other obligations I have at the college, please call me or send me an email to ensure I am in the office during the times listed above.
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STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog
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At the successful completion of this course the student will be able to:
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1.
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Describe how fraud is committed
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2.
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Explain how internal control systems can deter fraudulent acts
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3.
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Identify signs of occupational fraud
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4.
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Explain anti-fraud prevention methods
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GRADING CRITERIA
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# of Graded Course Elements
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Graded Course Elements
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Percentage or Point Values
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Various
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Homework Assignments
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360 points – 30%
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Various
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IDEA/Tableau Assignments
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360 points – 30%
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3
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Unit Exams
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490 points - 40%
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1200 points - 100%
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Letter grades for this course will be assigned in accordance with NCTC standard grading policy.
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A
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90% - 100%
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D
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60% - 69%
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B
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80% - 89%
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F
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0 – 59%
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C
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70% - 79%
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COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)
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Week
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Topic
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Tentative Assignments
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Due Dates
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1
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Chapter 1: Core Foundation Related to Forensic Accounting and Fraud Examination.
Introduction to Internal Audit
Chapter 2: Who Commits Fraud and Why: The Profile and Psychology of the Fraudster
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2
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Chapter 3: Legal, Regulatory, and Professional Environment
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Ch 1,2 and 3 Homework
Ch 1,2 and 3 Projects
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1/30/2020
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3
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Chapter 4: Cash Receipt Schemes and Other Asset Misappropriations
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Exam 1
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2/6/2020
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4
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Chapter 5: Cash Disbursement Schemes
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Ch 4 Homework
Ch 4 Project
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2/13/2020
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5
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Chapter 6: Corruption and the Human Factor
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Ch 5 and 6 Homework
Ch 5 and 6 Project
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2/20/2020
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6
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Chapter 7: Financial Statement Fraud
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Exam 2
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2/27/2020
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7
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Chapter 8: Fraud Detection: Red Flags and Targeted Risk Assessment
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Ch 7 and 8 Homework
Ch 7 and 8 Project
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3/5/2020
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8
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Chapter 13: Cybercrime: Fraud in a Digital World
Review of AIPB Material
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Ch 13 Homework
Ch 13 Project
Exam 3
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3/12/2020
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CAPSTONE REQUIREMENTS FOR ACCOUNTING MAJORS
The capstone for the Accounting Technician Certificate is a comprehensive program exam with a score of 70% or higher. Exam must be scheduled with the Department Chair upon completion of a certificate.
The capstone requirement for the AAS Degree in Accounting is ACNT 2302 Accounting Capstone. It should be taken the last semester before graduation. This course may not be substituted.
Regular and punctual attendance is expected of all students in all classes for which they have registered. All absences are considered to be unauthorized unless the student is absent due to illness or emergencies as determined by the instructor. It is the student responsibility to provide documentation as to the emergency for approval and judgement by the faculty member. Approved college sponsored activities are the only absences for which a student should not be held liable and only when provided by a college official ahead of the absence. Valid reasons for absence, however, do not relieve the student of the responsibility for making up required work. Students will not be allowed to make up an examination missed due to absence unless they have reasons acceptable to the instructor. A student who is compelled to be absent when a test is given should petition the instructor, in advance if possible, for permission to postpone the exam. Student will be dropped from a class by the Registrar upon recommendation of the instructor who feels the student has been justifiably absent or tardy a sufficient number of times to preclude meeting the course’s objectives. Persistent, unjustified absences from classes or laboratories will be considered sufficient cause for College officials to drop a student from the rolls of the College. From Board Policy FC (LOCAL)
Students are expected to attend class 100% of the time and to be on time for class. The ability to communicate is an important business skill. Students who are absent from class miss the opportunity to practice this skill. This includes both listening and speaking.
Your instructor will take attendance daily. If a student arrives after attendance is recorded, it is the student’s responsibility to make sure that the instructor records their attendance. If a student misses more than one hour of any class period, this will be counted as absent.
Absences may adversely affect your financial aid.
WITHDRAWING FROM A COURSE
Last day to withdraw from a course with a “W” is February 21st 2020.
Students can learn more about the withdraw policy and procedure by http://www.nctc.edu/current-students/drop-withdraw-class.html
DISABILITY SERVICES (Office for Students with Disabilities)
The Office for Students with Disabilities (OSD) provides support services for students with disabilities, students enrolled in technical areas of study, and students who are classified as special populations (i.e. single parents).
Support services for students with disabilities might include appropriate and reasonable accommodations, or they may be in the form of personal counseling, academic counseling, career counseling, etc. Furthermore, OSD Counselors work with students to encourage self-advocacy and promote empowerment. The Counselors also provides resource information, disability-related information, and adaptive technology for students who qualify.
If you feel you have needs for services that the institution provides, please reach out to either Wayne Smith (940) 498-6207 or Yvonne Sandman (940) 668-4321. Alternative students may stop by Room 170 in Corinth or Room 110 in Gainesville.
o Academic General Education Course (from ACGM but not in NCTC Core)
o Academic NCTC Core Curriculum Course
o WECM Course
Students are expected to follow all rules and regulations found in the student handbook and published online.
Scholastic dishonesty shall include, but is not limited to cheating, plagiarism, academic falsification, intellectual property dishonesty, academic dishonesty facilitation and collusion. Faculty members may document and bring charges against a student who is engaged in or is suspected to be engaged in academic dishonesty. See Student Handbook, “Student Rights & Responsibilities: Student Conduct ([FLB(LOCAL)]”.
Please refer to the student handbook on consequences for academic dishonesty.
GRADE APPEALS AND INCOMPLETE GRADES
Students can read more about the college's grade appeal processes and procedures for assigning incomplete grades by visiting the Academic Catalog: https://www.nctc.edu/catalog/academic-policies/grades-reports/student-grade-appeal.html and https://www.nctc.edu/catalog/academic-policies/grades-reports/incomplete-grades.html .
QUESTIONS, CONCERNS, or COMPLAINTS
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Name of Chair/Coordinator:
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Dr. Cherly Furdge
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Office Location:
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Corinth Campus, Suite 239 Office 234
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Telephone Number:
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940-498-6238
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E-mail Address:
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cfurdge@nctc.edu
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Name of Instructional Dean:
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Debbie Huffman
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Office Location:
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Gainesville
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Telephone Number:
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940-668-3357
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E-mail Address:
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dhuffman@nctc.edu
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