ACC 350 Ethics in Accounting

Spring Semester

This course will introduce the student to the ethical expectations, framework, and structure inherent in the accounting profession. By studying the AICPA Code of Conduct, government regulation and ethical models, students practice ethical reasoning and decision-making. Students also develop a better appreciation for the study of ethics when examining internal controls used to prevent and detect fraud, exploring common techniques used to manipulate financial data and researching classic fraudulent financial reporting cases. Prerequisite: ACC 320 with a grade of 2.0 or higher.

3 credit hours