ACCT : Forensic Accounting Spring Syllabus Instructor: Jim Cali

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1 College of Business OnLine BACHELOR DEGREE COMPLETION PROGRAMS ACCT : Forensic Accounting Spring 2015 Syllabus Instrucr: Jim Cali Contact information for this course ( s should be directed the following addresses): Program Manager (Darla Kay Karnes): Course e- mail: TA Office Hours: See course homepage See lower left of course homepage for various informational My Program Links Required Text Title: Forensic and Investigative Accounting ISBN Authors: D. Larry Crumbley, Lester E. Heitger, and G. Stevenson Smith Publisher: CCH, Incorporated Edition/Year: 5th Edition / Copyright 2011 Other materials Remote Procr Refer the Turials if you have questions about viewing the online lectures. Refer the Student Program Agreement as needed. 1

2 Course Schedule Spring 2015 Module Dates Lecture Chapter HW/Exam - Due Dates 1 Mon, Jan 19 Sun, Jan 25 Chapter 1 - Introduction Forensic & Investigative Accounting Chapter 3 Fraudulent Financial Reporting 1 3 Homework Assignment #1 2 Mon, Jan 26 Sun, Feb 1 Chapter 4 Detecting Fraud in Financial Reporting Chapter 5 Employee Fraud: The Misappropriation of Assets 4 5 Homework Assignment #2 3 Mon, Feb 2 Sun, Feb 8 Exam #1 Chapters 1, 3, 4, & 5 4 Mon, Feb 9 Sun, Feb 15 Chapter 6 Indirect Method of Reconstructing Income Chapter 7 - Money Laundering 6 7 Homework Assignment #3 5 Mon, Feb 16 Sun, Feb 22 Chapter 8 - Litigation Services Provided by Accountants Exam #2 Chapters 6, 7, & Mon, Feb 23 Sun, Mar 1 Chapter 9 Proper Evidence Management Chapter 10 Commercial Damages 9 10 Homework Assignment #4 7 Mon, Mar 2 Sun, Mar 8 Chapter 12 Computing Economic Damages Chapter 17 Business Valuations Homework Assignment #5 Mon, Mar 9 Sun, Mar 15 Spring Break 8 Mon, Mar 16 Fri, Mar 20 Exam #3 Chapters 9, 10, 12, & 17 Due by 11:59 pm 2

3 Grading Activity Total Points Day Due Assignment #1 100 Due by Sunday of Module 1 Assignment #2 100 Due by Sunday of Module 2 Assignment #3 100 Due by Sunday of Module 4 Assignment #4 100 Due by Sunday of Module 6 Assignment #5 100 Due by Sunday of Module 7 Exam 1 Chapters 1, 3, 4 & Due by Sunday of Module 3 Exam 2 Chapters 6, 7, & Due by Sunday of Module 5 Exam 3 Chapters 9, 10, 12, & Due by Friday of Module 8 Total 800 Points *Assignments can be submitted before the due date and are due at 11:59 pm. ** Exams are procred and due at 11:59 pm. Grade/Points Letter Grade % Point Range A 90% - 100% 720 points 800 points B 80% - 89% 640 points 719 points C 70% - 79% 560 points 639 points D 60% - 69% 480 points 559 points F 59% or below 479 points and below Course Activities The course is setup in 8 Modules spanning an 8- week period. Each Module opens on Monday at 12:01 am and closes the following Sunday at 11:59 pm except for Module 8 that closes on Friday at 11:59 pm. In addition materials available through the publisher of the textbook, I have provided chapter lecture slides, recorded lectures over each chapter, recorded lectures over homework assignments, recorded lectures review for the exams, homework templates, homework solutions and exam review slides which are available on the course website within each Module content page. Following each Module you are required complete the Homework Assignments. All Homework Assignments are due by Sunday at 11:59 pm. All Homework Assignments are available at the beginning of the course and can be submitted any time before the submission deadline. 3

4 There are 3 exams with 50 multiple choice and true/false questions. Each exam will only available for a 48- hour period prior the submission deadline. All exams are procred, and are open book and open notes. Ask/Answer The Ask/Answer is available for you ask questions of the TA or other students. It is recommended, but not required. Postings are monired but not graded. Lectures Lecture slides, for each chapter, are posted on the course website within each Module content page and have been designed provide an interactive experience similar the classroom. I have designed the slides both summarize each chapter and provide additional examples assist you in completing homework. Before viewing a lecture, you may wish download and/or print the PowerPoint slides have them available during the time you view each lecture so you can take notes. Homework Assignments Each Homework Assignment is worth 100 points wards your final grade. Before attempting complete each Homework Assignment you need read the textbook and view the video lectures for the specific chapter(s) noted for the Module. The information you will need complete Homework Assignment 1 is available on the website for the United States Atrney s Office. The information you will need complete Homework Assignments 2, 3, 4, and 5 can be found in your textbook, in the video lectures, and/or supplemental material available on the D2L site. The solutions for Homework Assignment 2, 3, and 4 will be posted on the course website on the Monday following the Sunday submission deadline. It is up you compare the homework solutions you have completed with the solutions posted on the course website. Chapter Module Homework Assignment Module 1 Assignment #1 U.S. Atrney s Office Financial Case Analysis 3, 4, 5 Module 2 Assignment #2 Chapter 3, Chapter 4, & Chapter 5 6, 7 Module 4 Assignment #3 Chapter 6 & Chapter 7 9, 10 3, 4, 5, 6, 7, 9, 10, & 12 Module 6 Module 7 Assignment #4 Chapter 9 & Chapter 10 Assignment #5 Case Study City of Dixon, Illinois 4

5 Exams There are 3 exams. Each exam is composed of 50 multiple choice and true/false questions. Each exam is worth 100 points wards your final grade. Exam 1 and Exam 2 will be available from Thursday at 12:01 am through Sunday at 11:59 pm. Exam 3 will be available Wednesday at 12:01 am through Friday at 11:59 pm. You will have one attempt and 120 minutes complete each exam. The exams are open book, open note, and each exam will be procred. Exam review slides and exam review lecture videos will be available on the course website assist you in preparing for each exam. Feedback You can expect feedback on your course activities within 48 hours. Grades will be posted the grade book (Grades menu item). Each Sunday evening, you will receive an from your TA. Please read these and all s from your TA or program manager. 5

6 Policy Statement Spring 2015 IMPORTANT DATES for the online undergraduate programs offered in the College of Business First 8 week courses: IMPORTANT DATES for the online undergraduate programs offered in the College of Business First 8 week courses: Course begins: Tuesday, 01/20/2015 Last day add class (without instrucr permission): Sunday, 01/25/2015 Last Day withdraw completely and receive a 100% refund: Sunday, 02/01/2015 Last day drop a course using SalukiNet (no refund; results in W grade): Sunday 02/22/2015 Regular deadline file diploma application ($50 fee): Friday 02/13/2015 Last diploma application deadline ($75 fee): Friday 04/03/2015 Final exams: 03/19/ /20/2015 Second 8 week courses: Course begins: Monday, 03/23/2015 Last day add class (without instrucr permission): Monday 03/23/2015 Last Day withdraw completely and receive a 100% refund: Sunday, 04/05/2015 Last day drop a course using SalukiNet (no refund; results in W grade): Sunday 04/26/2015 Regular deadline file diploma application ($50 fee): Friday 02/13/2015 Last diploma application deadline ($75 fee): Friday 04/03/2015 Final exams: 05/14/ /15/2015 Commencement: Saturday 05/16/2015 SPRING SEMESTER HOLIDAYS Martin Luther King, Jr s Birthday 01/19/2015 Spring Vacation 03/07 03/15/2015 WITHDRAWAL POLICY ~ Undergraduate only Students who officially register for a session may not withdraw merely by the spping of attendance. An official withdrawal form needs be initiated by the student and processed by the University. For the proper procedures follow when dropping courses and when withdrawing from the University, please visit INCOMPLETE POLICY~ Undergraduate only An INC is assigned when, for reasons beyond their control, students engaged in passing work are unable complete all class assignments. An INC must be changed a completed grade within one semester following the term in which the course was taken, or graduation, whichever occurs first. Should the student fail complete the course within the time period designated, that is, by no later than the end of the semester following the term in which the course was taken, or graduation, whichever occurs first, the incomplete will be converted a grade of F and the grade will be computed in the student's grade point average. For more information please visit: REPEAT POLICY An undergraduate student may, for the purpose of raising a grade, enroll in a course for credit no more than two times (two tal enrollments) unless otherwise noted in the course description. For students receiving a letter grade of A,B,C,D, or F, the course repetition must occur at Southern Illinois University Carbondale. Only the most recent (last) grade will be calculated in the overall GPA and count ward hours earned. See full policy at DISABILITY POLICY Disability Support Services provides the required academic and programmatic support services students with permanent and temporary disabilities. DSS provides centralized coordination and referral services. To utilize DSS services, students must come the DSS open cases. The process involves interviews, reviews of student-supplied documentation, and completion of Disability Accommodation Agreements. 6

7 SAFETY AWARENESS FACTS AND EDUCATION Title IX makes it clear that violence and harassment based on sex and gender is a Civil Rights offense subject the same kinds of accountability and the same kinds of support applied offenses against other protected categories such as race, national origin, etc. If you or someone you know has been harassed or assaulted, you can find the appropriate resources here: SALUKI CARES The purpose of Saluki Cares is develop, facilitate and coordinate a university-wide program of care and support for students in any type of distress physical, emotional, financial, or personal. By working closely with faculty, staff, students and their families, SIU will continue display a culture of care and demonstrate our students and their families that they are an important part of the community. For Information on Saluki Cares: (618) , or INCLUSIVE EXCELLENCE SIU contains people from all walks of life, from many different cultures and sub-cultures, and representing all strata of society, nationalities, ethnicities, lifestyles, and affiliations. Learning from and working with people who differ is an important part of education as well an essential preparation for any career. For more information please visit: LEARNING AND SUPPORT SERVICES Help is within reach. Learning support services offers free turing on campus and math labs. To find more information please visit the Center for Learning and Support Services website: Turing: Math Labs: WRITING CENTER The Writing Center offers free turing services all SIU students and faculty. To find a Center or Schedule an appointment, please visit AFFIRMATIVE ACTION & EQUAL OPPORTUNITY Our office's main focus is ensure that the university complies with federal and state equity policies and handles reporting and investigating of discrimination cases. For more information visit: Additional Resources Available: SALUKINET: Provost & Vice Chancellor: PLAGIARISM CODE MORRIS LIBRARY HOURS 7

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