Oct 09, 2024  
2023-2024 Graduate Catalog 
    
2023-2024 Graduate Catalog Archived Catalog

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ACT 580 Financial Statement Analysis and Fraud

3 Credits

The course will focus on two elements: Financial Statement Analysis and Financial Statement Fraud. Financial Statement Analyses will focus on analyzing the financial statements including analyzing the balance sheet, the income statement and the statement of cash flows, ratio analysis, cash flow analysis, common size analysis, and trend analysis. Financial Statement Fraud analyses will study issues that allow financial statement fraud to occur, including the study of adequate internal controls. Students will build the fraud ratios to give students practical applications and experiential learning opportunities.



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