NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Forensic Accounting
Course prefix, number, and section number: ACNT 1305.0490
Semester/Year of course: Fall, 2024
Semester start and end dates: Aug. 26-Oct. 19
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): Face to face
Class meeting location, days, and times: Wednesdays, 6 p.m.-9; Corinth campus, Room 211
Lab meeting location, days, and times: There is no lab with this course.
Semester credit hours: 3
Course Description: This course focuses on accounting fraud and fraud examinations. It is designed to provide a basic understanding of the impact that fraud and other financial malfeasance has on an enterprise. We will examine, e.g., how fraud is committed, who commits it, and why. We also will examine how internal control systems and other methods of fraud prevention can deter and, in some cases, prevent fraud.
Course prerequisites: an introductory course in financial accounting may serve as a co-requisite.
Required course materials: Forensic Accounting and Fraud Examination, 3e; Mary-Jo Kranacher & Richard Riley.
Name of instructor: Richard W. Walker
Office location: Corinth campus, C-313
Telephone number: (214) 507-4610
Email address: rwalker@nctc.edu
Office hours for students: 8 a.m.-11 a.m., M-F. All other times by appointment. I can meet with you at the Corinth, Denton, or Flower Mound campuses upon request. Or, you could just call/text the number above.
SYLLABUS CHANGE DISCLAIMER
The faculty member reserves the right to make changes to this published syllabus if it is in the best interest of the educational development of this class. Any such changes will be announced as soon as possible in person and/or writing.
SUMMARY OF COURSE ASSIGNMENTS
List of graded assignments:
Exams-midterm & final 25%
Exercises & papers 20
Chapter Quizzes 20
Discussions 15
QEP-Aspire to Be Hired 5
Learning Outcomes 5
Attendance 10
100%
Final grade scale: Standard A-F scale rounded-up; e.g., 79.5 and above will receive a letter grade of B; however, 79.49 and below will receive a C. The same holds for other grade categories. This is NCTC policy.
Late work policy: Late work is not permitted unless approved by the instructor.
SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.
COURSE POLICIES
Academic Integrity Policy: I have zero tolerance for cheating, plagiarism, or other forms of academic dishonor.
Artificial Intelligence Policy: This course assumes that all work submitted by students will be generated by the students themselves, working individually or in groups. Students should not have another person/entity do the writing of any substantive portion of an assignment for them, which includes hiring a person or a company to write assignments and using artificial intelligence tools.
Attendance Policy: NCTC requires regular class attendance. It will be recorded.
Withdrawal Policy: A student may withdraw from a course on or after the official date of record. It is the student’s responsibility to initiate and complete a Withdrawal Request Form.
Last day to withdraw from the course with a “W” is: Sep. 30.
Student Learning Outcomes: upon completion of the course, students will be able to:
- Describe how fraud is committed;
- Explain how internal control systems can deter fraudulent acts;
- Identify signs of occupational fraud; and
- Explain anti-fraud prevention methods.
COLLEGE POLICIES
ADA STATEMENT
NCTC will adhere to all applicable federal, state, and local laws, regulations and guidelines with respect to providing reasonable accommodations to afford equal educational opportunity. It is the student’s responsibility to contact the Office for Students with Disabilities to arrange appropriate accommodations. See the OSD Syllabus Addendum.
AI STATEMENT
Absent a clear statement from a course instructor, use of or consultation with generative Artificial Intelligence (AI) or other similar technologies shall be treated analogously to assistance from another person, agency, or entity. In particular, using generative AI tools to substantially complete an assignment or exam is not permitted. Students should acknowledge the use of generative AI (other than incidental use) and default to disclosing such assistance when in doubt.
When students use generative AI to replace the rigorous demands of personal engagement with their coursework, it runs counter to the educational mission of the college and undermines the heart of education itself. Artificial Intelligence, large language models, and other such technologies hold promise for deploying knowledge in service to others and accelerating the discovery of new knowledge. However, such technology poses new challenges to pedagogy and to integrity. Within the context of the teaching mission of the college and consistent with the Student Code of Conduct, the authority to define the appropriate use, study, and deployment of these technologies rests with the faculty.
Individual course instructors, in coordination with their divisions, set policies regulating the use of generative AI tools in their courses, including allowing or disallowing some or all uses of such tools. Course instructors will set such policies in their course syllabi and clearly communicate such policies to students. Students who are unsure of policies regarding generative AI tools are encouraged to ask their instructors for clarification.
STUDENT HANDBOOK
Students are expected to follow all rules and regulations found in the Student Handbook.
STUDENT SERVICES
NCTC provides a multitude of services and resources to support students. See the Student Services Syllabus Addendum for a listing of those departments and links to their sites.
QUESTIONS, CONCERNS, or COMPLAINTS
The student should contact the instructor to deal with any questions, concerns, or complaints specific to the class. If the student and faculty are not able to resolve the issue, the student may contact the chair or coordinator of the division. If the student remains unsatisfied, the student may proceed to contact the instructional dean.
Name of Chair/Coordinator: Teresa Laman
Office location: Corinth campus, Suite 172
Telephone number: (940) 6263
E-mail address: tlaman@nctc.edu
Name of Instructional Dean: Debbie Huffman
Office location: Gainesville campus, Bldg. 2100, Office #2106
Telephone number: (940) 668.3357
E-mail address: dhuffman@nctc.edu