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ACCT 361 Course Description

ACCT 361    Ethics, Fraud, and Legal Issues for Accountants    3 Units
Prerequisite: None.
Advisory: ACCT 107 and 301
Course Transferable to CSU
Hours: 54 hours LEC 
Description: This course explores ethics, fraud, and legal issues that must be addressed by accountants, including exploration through case studies. Topics in ethics include ethical foundations as well as the unique ethical requirements of professional organizations and the California Board of Accountancy. The course also examines the legal liability of accountants. A variety of case studies are evaluated to gain perspective into ethical lapses, fraud, and legal liability.