COURSE NUMBER: UGBA 127

COURSE TITLE: Forensic and International Accounting

UNITS OF CREDIT: 3

INSTRUCTOR: Darwin

E-MAIL: darwin@haas.berkeley.edu

CLASS WEB PAGE LOCATION (HTTP URL): http://catalyst.haas.berkeley.edu/

MEETING DAYS/TIME: see schedule

COURSE PREREQUISITE: Successful completion of Introduction to Financial Accounting

Below is a tentative syllabus:

Principles of Forensic Accounting

COURSE DESCRIPTION: Fraud examination will cover the principles and methodology of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses.

COURSE OBJECTIVES:

·        To develop an understanding of how and why occupational fraud is committed;
·        To recognize how fraudulent conduct may be deterred; and
·        To determine how allegations of fraud should be investigated and resolved.

COURSE REQUIREMENTS:

Class sessions will consist of lectures, case studies and discussion. The course will feature guest speakers who are experts in Forensic Accounting. In addition to covering the material in the textbook, the guest lecturers will present at least one actual fraud case to the class. The sessions will be interactive, with students working through the cases, developing investigative strategies, and seeking to prove how the fraud was committed.

2.      Principles of International Accounting

Course objectives: The principal objective of this course is to get students to think about international issues and their implications for US businesses.

The specific aims are to:

·        Provide students with an appreciation of the international business environment
·        Provide students with an understanding of international differences in financial reporting and the move towards harmonization
·        Teach students how to account for the impact of foreign operations and foreign exchange transactions
·        Consider some of the problems of companies operating in the international environment.
·        Current international accounting regulations, standards and practices will be discussed.

Grading – Tentative Allocation of 100 points:

Mid-term, - 20
Final Project - 40
In-Class Projects - 20
Participation - 20