FPLN 460 - Estate Planning (4 Credit Hours)

An introduction to the principles and techniques in estate planning. Topics include the use of living and testamentary trusts, joint ownership of property, life insurance, charitable dispositions, inter vivos gifts, and the marital deduction to efficiently conserve and transfer wealth, consistent with the client's goals. Note, this course has proctored exam(s).

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, FPLN 300

FPLN 495 - Financial Plan Development (4 Credit Hours)

This course is designed to provide a capstone experience, challenging students to apply financial planning techniques, procedures and practices to actual problems and cases.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, FPLN 300, FINA 405, FPLN 430, FPLN 440, FPLN 450, FPLN 460

FPLN 499 - Independent Studies in Financial Planning (1 Credit Hours)

Independent studies courses allow students in good academic standing to pursue learning in areas not covered by the regular curriculum or to extend study in areas presently taught. Study is under faculty supervision and graded on either a Pass/No Credit or a letter grade basis (See the "Independent Studies" section of the Academic Bulletin for more details).

Course Prerequisites - See Academic Advisor

FRAC 341 - Fraud Examination (4 Credit Hours)

This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120

FRAC 344 - Corp Gvrnc/Intrnl Control Assessment (4 Credit Hours)

This course starts with an overview of key legislation and guidelines associated with corporate governance. This includes analyzing the components of the Committee of Sponsoring Organizations' (COSO) internal control framework, the Sarbanes-Oxley Act of 2002, Statement on Auditing Standards (SAS) No. 99, and the role of the Public Company Accounting Oversight Board (PCAOB). However, the primary focus of the course is on identifying, documenting, analyzing, and testing internal controls in an organization as part of an effective fraud prevention program.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, FRAC 341

FRAC 346 - Interview Techniques and Legal Elements in Fraud Investigations (4 Credit Hours)

This course provides an overview of techniques and strategies used in interviewing and interrogation of witnesses and suspects. In addition, it explores the legal issues associated with fraud investigations and the criminal and civil legal systems under which perpetrators are judged.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, FRAC 341

FRAC 347 - Forensic Communication (4 Credit Hours)

Forensic accounting and fraud examination require the engagement of many skills. The focus of this course is to acquire experience in one of the most important skills—communication. You will learn and review some of the other skills such as interviewing and investigation. You will then practice methods of communication employed in various situations that you could encounter in your career, including written and verbal communication.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, FRAC 341, FRAC 344, FRAC 346

FRAC 495 - Business Foren/Forensic Account Capstone (4 Credit Hours)

This course serves as the Capstone for the Forensic Accounting and Business Forensics majors. The purpose of this course is to evaluate and integrate all prior learning in Forensic Accounting, Business Forensics, related coursework, and workplace experiences that will enable a professional fraud examiner to plan and report the results of a fraud examination, to assess the internal control environment of an organization with regard to controls that will detect and prevent fraudulent activities, and to perform in accordance with accepted ethical principles and practices.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, FRAC 341, FRAC 344, FRAC 346, FRAC 347, Completion of all Major Area Courses for Business Forensics or Forensic Accounting

GEL 211 - Geology (3 Credit Hours)

A study of the materials on the earth's crust, the processes that produce and modify them, and the development of the earth through time. Three one-hour lectures and one twohour laboratory. Fee applies.

GEL 211L - Geology Lab (1 Credit Hours)

A non-refundable science fee of $5o will be added upon registration.

Course Prerequisites - GEL 211