COLLEGE OF BUSINESS
Curriculum Committee
April 19, 2005
2:00 p.m.
2004-05 #13
Present
D. Sinason, D. Docking (Assistant Faculty Chair), S. Marsh, C. DeMoranville, G. Aase, A.
Farraj, L. Suwalski, L. Marcellus
Absent
W. Tallon
Guests
R. Beatty
Action on Minutes
Minutes from the Twelfth Meeting, dated April 5, 2005, were approved as presented.
Continuation of MGMT
Retention Policy
Based on the resources of the department and the effectiveness of the policy, it was
reported the Management Department Curriculum Committee agreed that their retention
policy should be retained.
ACCY *465
The new course, ACCY *465, Forensic Accounting/Fraud Examination was approved.
The committee also approved it to be included as an elective for the B.S. in accountancy
degree as well as an elective for the Financial Reporting and Assurance Area of Study and
the Managerial Accounting Systems Area of Study in the MAS program. (See pages 1-2 of
2)
English Proficiency
Requirement for
Graduate Study
Robert Beatty met with the committee to discuss the English proficiency requirements for
graduate study. As a member of the Graduate Standards Committee, he reported that the
committee will be addressing this issue next fall and is seeking input from all colleges.
Members will collect information from their respective departments, with further
discussion to continue at the next meeting.
Ethics Task Force
Update
An update was given on the activities of the Ethics Task Force subcommittee. A handout
was distributed detailing proposed content for a College of Business Ethics Workbook. An
online ethics training module is also being developed. More discussion to continue at the
next meeting.
Adjournment
The meeting adjourned at 3:18 p.m.
Next Meeting
The next meeting is scheduled for Tuesday, May 3, 2005, at 2:00 p.m.
Minutes approved: May 3, 2005
________________________________________
Diane Docking, Assistant Faculty Chair/Secretary
DD:cw
Copies to: Vice Provost; Undergraduate Curriculum Committee; Director of Admissions; Graduate Council
Curriculum Committee; University Publications; Community College Relations; University Archives; College
Curriculum Committees; Student Association; Registration/Scheduling; College of Business Faculty
COLLEGE OF BUSINESS
Curriculum Committee
April 19, 2005
Page 1 of 2
2004-05 #13
Department of Accountancy
New course: Page 71, 2004-2005 Undergraduate Catalog
CIP: 52.03
*465. FORENSIC ACCOUNTING/FRAUD EXAMINATION (3). This course focuses on fraud
detection and control from the perspective of public, internal and private accountants. This course
covers areas such as principles and standards for fraud-specific examination; fraud-specific internal
control systems; and proactive and reactive investigative techniques. PRQ: ACCY 331 with a grade
of C or better, ACCY 360 with a grade of C or better, and MGMT 346, or consent of department.
Rationale: Forensic accounting has become a significant part of the practice of professional accountants. Students
planning careers in auditing need more thorough coverage of this area to be able to meet the expectations of employers.
New course: Page 60, 2005-2006 Graduate Catalog
CIP: 52.03
*465. FORENSIC ACCOUNTING/FRAUD EXAMINATION (3). This course focuses on fraud
detection and control from the perspective of public, internal and private accountants. This course
covers areas such as principles and standards for fraud-specific examination; fraud-specific internal
control systems; and proactive and reactive investigative techniques. Implications for further research
are also considered. PRQ: ACCY 331 with a grade of C or better, ACCY 360 with a grade of C or
better, and MGMT 346, or consent of department.
Rationale: Forensic accounting has become a significant part of the practice of professional accountants. Students
planning careers in auditing need more thorough coverage of this area to be able to meet the expectations of employers.
Other catalog change: Page 69, 2004-2005 Undergraduate Catalog
Major in Accountancy (B.S.)
Business Core (45-50)
Requirements in Department (38)
ACCY 320, Intermediate Cost Management (3)
↓
ACCY 450, Taxation of Business Entities and Individuals (3)
One of the following (3)
↓
ACCY 462, Internal Auditing (3)
ACCY 465, Forensic Accounting/Fraud Examination (3)
COLLEGE OF BUSINESS
Curriculum Committee
April 19, 2005
Page 2 of 2
2004-05 #13
ACCY 480, Governmental and Not-For-Profit Accounting (3)
One of the following (3)
↓
ACCY 462,1 Internal Auditing (3)
ACCY 465,1 Forensic Accounting/Fraud Examination (3)
ACCY 473, Internship in Accountancy (3)
↓
Rationale: To include the new course, ACCY 465, Forensic Accounting/Fraud Examination, in the list of electives for
the B.S. program, as forensic accounting has become a significant part of the practice of professional accountants.
Other catalog change: Pages 58-59, 2005-2006 Graduate Catalog
Master of Accounting Science
↓
Phase Two
↓
Financial Reporting and Assurance Area of Study
ACCY 633, Advanced Financial Reporting (3)
↓
Two of the following (6)
ACCY 462, Internal Auditing (3)
ACCY 465, Forensic Accounting/Fraud Examination (3)
ACCY 480, Governmental and Not-For-Profit Accounting (3)
↓
Managerial Accounting Systems Area of Study
ACCY 611, Advanced Accounting Information Systems (3)
↓
Two of the following (6)
ACCY 421, Advanced Cost Management (3)
ACCY 462, Internal Auditing (3)
ACCY 465, Forensic Accounting/Fraud Examination (3)
ACCY 640, Financial Statements Analysis (3)
↓
Rationale: To include the new course, ACCY 465, Forensic Accounting/Fraud Examination, in the list of electives for
two of the areas of study in the MAS program, as forensic accounting has become a significant part of the practice of
professional accountants.