Forensic accountants is an exciting field in which accountants act as financial detectives, examining questionable financial data, investigating fraud, bribery or money laundering and assisting in civil and criminal investigations. Forensic accountants can be called upon to evaluate and interpret financial information in a courtroom or boardroom.
Accounting for Forensic Accounting as a jointly registered, dual admission program to the existing Bachelor of Science (B.S.) in Economics with specialization in Fraud Examination and Financial Forensics at John Jay College of Criminal Justice (John Jay). Upon successful completion of the lower division at BMCC, you will have a seamless transition to the upper division of the baccalaureate program at John Jay.
Transfer Options
BMCC Accounting Graduates may transfer to John Jay College of Criminal Justice to study Forensic Accounting. Additionally, BMCC has an articulation agreement with CUNY’s Medgar Evers to continue for a B.A. in forensic accounting.
Explore Careers
BMCC is committed to students’ long-term success and will help you explore professional opportunities. Undecided? No problem. The college offers Career Coach for salary and employment information, job postings and a self-discovery assessment to help students find their academic and career paths. Visit Career Express to make an appointment with an advisor, search for jobs or sign-up for professional development activities with the Center for Career Development. Students can also visit the Office of Internships and Experiential Learning to gain real world experience in preparation for a four-year degree and beyond. These opportunities are available to help BMCC students build a foundation for future success.
Explore career paths for Accounting for Forensic Accounting (pdf)
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Requirements
Accounting for Forensic Accounting Academic Program Maps
Required Common Core
| English Composition | 6 |
| Mathematical and Quantitative Reasoning1,2 | 3 |
| Life and Physical Sciences1,2 | 3 |
| TOTAL REQUIRED COMMON CORE | 12 |
Flexible Core3
| Creative Expression1 | 6 |
| Individual and Society1 | 3 |
| Scientific World1,2 | 3 |
| U.S. Experience in Its Diversity1 | 3 |
| World Cultures and Global Issues1 | 3 |
| TOTAL FLEXIBLE COMMON CORE | 18 |
| TOTAL COMMON CORE | 30 |
Curriculum Requirements
- The course covers the fundamental principles of accounting and the practical use of accounting tools and techniques. Topics covered include the definition and scope of accounting, accounting records and processes, books of original and subsequent entry, work sheets, adjusting and closing entries, accounting for cash, accounting for negotiable instruments, and accounting for plant assets. An investigation is made of accounting for service businesses and trading concerns.
Note: ACC 122 credit change from 4 credits to 3 credits, effective spring 2014.
Course Syllabus - This continuation of Accounting I progresses from elementary to more advanced accounting concepts and conventions, including the use of accounting data in managerial decision making. Among topics covered are voucher system, partnership accounting, payroll preparation and taxes, and accounting for corporations. Study is made of accounting involved in the interpretation of financial statements, budgetary control, statement of cash flows, and management reports and analyses.
Note: ACC 222 credit change from 4 credits to 3 credits, effective spring 2014.
Course Syllabus - Students are provided with fundamental knowledge of the Federal taxation laws and preparation of related tax returns. Federal income taxes for individuals, partnerships, and corporations are studied, and actual returns are prepared. Various items of payroll withholding and reporting procedures are discussed, and basic tax planning is explored.
Note: This course was formerly ACC 340.
Course Syllabus - The course begins with a review of the accounting process. Topics covered include balance sheet presentation, the time value of money, accounting for cash, receivables, inventory cost and valuation procedures, plant and equipment accounting, including acquisition use, retirement and special valuation problems, accounting for intangible assets, current liabilities, and contingencies. Attention is given to the theory pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies. Prerequisite: ACC 222
Course Syllabus - This course introduces the theory and concepts underlying financial accounting, control and reporting in governmental and not-for-profit organizations. It covers fund accounting, budget and control issues, revenue and expense recognition, financial reporting, accounting procedures and issues of reporting for both governmental and not-for-profit entities. Prerequisite: ACC 222
Course Syllabus - The course is an introduction to Forensic Accounting and Fraud Analysis. Topics include the nature of fraud, fraud prevention, fraud detection, financial statement fraud, revenue and inventory fraud, liability and asset fraud, inadequate disclosure fraud and fraud in E-commerce.
Prerequisite: ACC 222
Course Syllabus - The course is a continuation of Intermediate Accounting I. A detailed study is made of the accounting for long term debt, investments in stocks and bonds, leases, pensions, accounting for income taxes, and inflation accounting. Other topical coverage includes EPS, revenue recognition, preparation of the income statement, and the statement of cash flows. The stockholders? equity section of the balance sheet is examined, with particular reference to the accounting for capital stock, additional paid-in capital, and retained earnings. Attention is given to pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies. Prerequisite: ACC 330
Course Syllabus - This course surveys briefly the American legal system and the basic law of contracts. Reference is made to typical business transactions and, by a study of pertinent cases, how the various principles of contract law apply to them.
Course Syllabus - This course in health educations offers a comprehensive approach that provides students with the knowledge, skills, and behavioral models to enhance their physical, emotional, social, intellectual and spiritual health as well as facilitate their health decision-making ability. Areas of specialization include: alcohol, tobacco and abused substances, mental and emotional health, human sexuality and family living, nutrition, physical fitness, cardiovascular health, environmental health and health care delivery. HED 110 fulfills all degree requirements for HE 100. Students who have completed HED 100 - Health Education will not receive credit for this course.
Footnotes
- Consult with an advisor on which courses to take to satisfy these areas.
- These areas can be satisfied by taking a STEM variant.
- No more than two courses in any discipline or interdisciplinary field can be used to satisfy Flexible Core requirements.
Notes
Please note, these requirements are effective the 2019-2020 catalog year. Please check your DegreeWorks account for your specific degree requirements as when you began at BMCC will determine your program requirements.
