A+B. Intro_SJ.1 - University of Maryland University College

Course Descriptions
The Unit of Cre d i t
The unit of credit is the semester hour. One semester hour is awarded on the basis
of either of two sets of criteria, as fo l l ow s :
• At least 15 hours (50 minutes each) of actual class meeting, or the equiva l e n t
in guided learning activity (exc l u s i ve of registration and study days, holidays ,
and final ex a m i n a t i o n s );
• At least 30 hours (50 minutes each) of supervised laboratory or studio wo r k
( exc l u s i ve of registration and study days, holidays, and final ex a m i n a t i o n s ).
P re re q u i s i te s
Prerequisites, normally stated in terms of numbered courses, represent the leve l
of knowledge a student should have acquired before enrolling in a given course. It
is each stu d e n t ’s personal responsibility to make certain he or she is academically
prepared to ta ke a course. Fa c u l ty members are not expected to repeat material
listed as being prerequisite.
ACCT 608 Fraud Detection and Accounting Ethics (3)
A critical competency for the 21st-century accountant is the ability
to evaluate and analyze the various aspects of fraud pre ve n-
tion and detection in a strategic context. Sp e c i f i c a l l y, the nature
of fraud, elements of fraud, fraud pre vention, fraud detect i o n ,
fraud investigation, use of controls to pre vent fraud, and methods
of fraud resolution are examined in this course. An emphasis
is placed on the employment of forensic accounting techniques
to analyze what is behind the data being generated by the accounting
system, to detect internal control weaknesses and to map out
a fraud investigation program. The role of accounting ethics is
e x p l o red throughout the course in detail and considered in the
context of laws, regulations, and the organization’s culture.
ACCT 609 E-Commerce Accounting (3)
The objectives of the course are to assist the accounting student
in gaining an understanding of the role he or she plays as an
advisor to business in (1) identifying tax choices, payment methods,
and strategic e-business alternatives; (2) managing Web
security risks for clients; and (3) providing financial advice about
the cost of these alternative e-business methods. Importantly,
this course will help accounting students achieve a better understanding
of how the Web culture is impacting accounting relationships
and practices. Among the topics described in the course
are e-business models, regulatory environment from privacy to
taxation, security in online communications, digital certificates
and digital signatures, financial analysis of IT investments, risk
identification and assessment, Net mapping, and firewalls. The
methods explained in the course are designed to help managers
understand the online environment and acquire a knowledge
base that will allow them to make more insightful decisions.
E-commerce methods are changing so rapidly that it is important
to use a number of online references for this course.
| 110 | 2003–2004 Graduate Catalog