Course Catalog Information (24-25)
ACCT 74
Accounting Ethics
Course Description
The course explores the study of professional ethics for accounting from a business perspective in the context of financial statement fraud and similar business fraud. Topics include the nature of accounting, ethical behavior in accounting, regulatory licensing, ethical theory, rules of the code of conduct, ethics of tax accounting, and ethics of the auditing function.
Student Learning Outcomes
- Demonstrate competency in identifying, assessing and interpreting ethical issues in accounting and explain the costs and risks of unethical practices in business from the point of view of all relevant stakeholders.
Course Details
- Units
- 5 Units
- Hours
- Weekly Lecture Hours: 5
- Weekly Lab Hours: 0
- Gen Ed
- Non-GE Class
- Program Status
- Program Applicable
- Credit
- Credit - Degree Applicable
- Transferability
- Transferable to CSU only
- Grading Method
- Letter Grading
Requisite and Advisory
- Prerequisite(s)
- ACCT 1A or ACCT 1AH
- Corequisite(s)
- Advisory(ies)
Limitations on Enrollment and Entrance Skills
- Limitation(s) on Enrollment
- .