Course Descriptions

You will learn the purpose of each course and the topics covered in the following course descriptions. Use these for a fast and easy reference of the material you will study.

For more detailed descriptions, contact an advisor at 888-696-6323 or refer to the academic catalog. The complete description includes what you can expect to know as a result of taking a course and a list of the areas that will be examined.

General Education Courses

Concentration and Core Business Courses

Forensic Accounting Certificate Courses

Advanced Financial Courses



General Education Course Descriptions

ARTS101 Art History and AppreciationBack to the top
3 credits
Purpose: The purpose of this course is to provide an introduction to the meaning, purpose, function, and classification of art. The course will describe the visual elements and principles of design necessary for creating art and the materials and techniques employed in making two- and three-dimensional artworks. The course will also cover art-specific vocabulary, methods of interpretation of art, and major artistic and architectural achievements in the history of Western culture. It is a basic introduction to visual art, focusing primarily on drawing, painting, printmaking, sculpture and architecture. Students will examine well-known works of art through the study of content, technique, form and purpose.

COMM101 Business Writing and CommunicationBack to the top
3 credits
Prerequisite: ENGL101 English Composition I
Purpose: To facilitate an understanding of the communication process in a business environment. To impart skill in clear, concise writing that achieves business objectives effectively. Further, to improve student's ability to organize and write common types of business documents. Four main steps of writing are emphasized: understanding the needs of the audience, identifying appropriate ideas to be included, selecting the format for these ideas, and expressing them clearly and concisely. This course uses practical exercises, critiques by the instructor and students, and collaborative writing workshops to reinforce skill development.

ECON101 Introduction to EconomicsBack to the top
3 credits
Purpose: The purpose of this course is to introduce students to basic economic principles and elements of business from an economic viewpoint. The course emphasizes how events and developments in the economy can affect the market and financial decision of business. The course will provide students with an overview of the fundamental concepts and theories related to economic development from the Middle Ages to the Twenty-First Century. Students will learn a balanced perspective on how the economy has developed and how that economy influences society and how society influences the economy. The course will explore and analyze the role of past economic trends and dynamics and employment and income inequalities that continue to challenge global society, market economies, and governments, especially our own. Students will also learn key terminology, elements of business from an economic viewpoint and how to illustrate economic principles that shape economic society.

ENGL099 Fundamentals of EnglishBack to the top
3 credits
Purpose: The purpose of this course is to enable students to demonstrate knowledge of basic grammar, punctuation, sentence construction, reading comprehension and writing skills. Students will apply these skills to all forms of written communication including e-mails, paragraphs and essay writing. This is a foundational course and credits are non-transferable; the credits do not apply toward graduation. Students may be required to take ENGL099 based on the results of the English placement test prior to registering for ENGL101, English Composition I.

ENGL101 English Composition IBack to the top
3 credits
Prerequisite: Placement Exam or Permission of the College
Purpose: The purpose of this course is to provide students with a solid foundation in writing and research techniques. Students will learn and apply the steps of the writing process. They will identify essay components and learn to write effective and grammatically correct paragraphs. Writing style, pattern types, as well as strategies and guidelines for writing an effective research paper will be evaluated. Students will write an effective and grammatically correct research paper as a final project in this course.

ENGL102 English Composition IIBack to the top
3 credits
Prerequisite: ENGL102 English Composition I
Purpose: The purpose of this course is to build upon writing and research skills learned in English Composition I. Students will apply research strategies and methods for finding information and apply the steps of the writing process and appropriate research and citation methods to write essays, literary analyses, and research papers. Students will learn to differentiate MLA, APA, and Chicago styles and the writing styles required by the different disciplines.

ENGL201 American LiteratureBack to the top
3 credits
Prerequisite: ENGL101 English Composition I
Purpose: The purpose of this course is to examine the evolution of American literature by covering a variety of literary genres and will learn to use literary criticism to articulate aspects of those genres. Students will read literary works in American literature from the end of the 19th Century and into the 21st Century and will demonstrate abilities to understand and analyze works that will include such authors as Twain, Wharton and O'Neill as well as culturally diverse American writers like Morrison and Anzaldua who are more recent additions to American literature. Students will be engaged on a variety of levels and will learn to analyze and critically evaluate a wide range of ideas and points of view found in the literature that will be studied. Students will be expected to participate in the various aspects of the course such as online discussions, quizzes, a research paper and a final exam.

HIST110 United States History Since 1900Back to the top
3 credits
Purpose: The purpose of this course is to survey and analyze the major economic, political, social and intellectual influences that have affected the development of the United States from the beginning of the twentieth century to the early years of the twenty-first century. With consideration of the various social and political dimensions of US history, this course will help students to understand and appreciate the scope and complexity of a historical development of the US that encompasses Americans from different ethnic and cultural backgrounds, politicians and business leaders from roughly 1900 to 2006.

INFS101 Information LiteracyBack to the top
3 credits
Prerequisite: ENGL101 English Composition I or Permission of the College
Purpose: This introductory course primarily studies the fundamentals of Information Literacy, the outcomes of Information Literacy when applied to learning and the application of the tools of Information Literacy. The course provides an understanding of the fundamental concepts of Information Literacy which prepare students to recognize what information is needed, when it is needed and how to locate, evaluate and use it effectively. In keeping with the national standards as established by the American Library Association and the Association of College & Research Libraries, this course will prepare students to become information literate individuals in a technological world. The primary function of this course is to provide you with the necessary skills of Information Literacy.

MATH099 Fundamentals of MathBack to the top
3 credits
Purpose: The purpose of this course is to provide each student with an understanding of basic mathematics. This course focuses on the concepts and applications of arithmetic, including whole numbers, fractions, ratios, proportions, the decimal system, and percents. Brief introductions to algebra, formulas, algebraic expressions, and linear equations are also included. Special emphasis is placed on the application of basic math skills to common workplace problems and real-life situations. Students may be required to take MATH099 based on the Math placement test and prior to registering for MATH103 Business Mathematics and/or MATH105 College Algebra.

MATH103 Business MathematicsBack to the top
3 credits
Prerequisite: Placement Exam or Permission of the College
Purpose: This course applies math fundamentals to business applications. Topics include a basic math review, business statistics, profit calculations, payroll, banking, interest calculations, insurance, taxes, and other business topics. Students will learn to solve mathematical problems, apply mathematical concepts to various business transactions, analyze business problems using mathematical equations and apply mathematical concepts to accounting and business statistics calculations.

MATH105 College Algebra Back to the top
3 credits
Prerequisite: MATH105 Business Mathematics or Permission of the College
Purpose: The purpose of this course is to provide each student with an understanding of college level algebra which can be used to solve problems in the mathematics of business and finance. This course covers algebra operations such as factoring, solving equations in one and two unknowns, and exponents and polynomials. Emphasis is given functions in terms of rate of change, input/output, graphing as well as algebra solutions for quadratic, exponential and logarithmic functions. Coverage will be given to rational expressions, roots, radicals and complex numbers and inequalities with one and two variables. Specific attention will be given to applications for business problems.

MATH205 StatisticsBack to the top
3 credits
Prerequisite: Math Placement Exam or Permission of the College
Purpose: The purpose of this course is to cover basic statistical concepts and theories, as well as the application of statistical methods. The topics include the collection, organization, summary and description of data, basic probability theories, normal distribution, sampling distributions, confidence interval estimation, hypothesis testing techniques, and regression-correlational analysis.

PHIL101 Critical Thinking Back to the top
3 credits
Purpose: The purpose of this course is to provide a basic knowledge of critical thinking. Define various concepts including effective thinking, problem solving, logical reasons, issue analysis, and knowledge. Students will explore the application of concepts to real world issues in an effort to understand the critical thinking process.

POLS101 Introduction to Political ScienceBack to the top
3 credits
Purpose: The purpose of this course is to introduce students to the history, the institutions, and processes of American Government by emphasizing the themes of interconnectedness, continuity and change of American institutions, practices, and politics. It covers the structure of government as created by the Constitution as well as the forces of politics that decide who will run the government and how decisions are made.

PSYC101 Introduction to Psychology Back to the top
3 credits
Purpose: The purpose of this course is to introduce the fundamental principles and major concepts of psychology including: brain and behavior, sensation and perception, conditioning and learning, cognitive processes, motivation and emotion, life-span development, the self and identity, sex and gender, testing and intelligence, social influences, psychopathology and therapy, stress and health issues, and methodology.

SCIE101 Environmental Science with LabBack to the top
4 credits
Purpose: This course explores the relationship between man and the environment. Students examine the balance between natural resources and the needs of mankind. Students explore the scientific, political, economic, and social implications of environmental science. There is a weekly lab exercise with the purpose of creating a hands-on experience that reinforces the lesson objective for the week. The labs are research based and take a variety of forms: in some students will experience the process of scientific inquiry by developing and testing a hypothesis; in others they will use internet sites to calculate their carbon footprint or apply their new knowledge of demography to analyze a country’s age structure. There is a self conducted field trip in which students calculate the amount of oxygen generated by the trees and shrubs in a local park. Typically the lab exercises have generated a good deal of interest and enthusiasm. Not only do students benefit from synthesis of their knowledge, but in some cases, for example the home energy audit, it can lead to significant personal saving.

SOCI101 Introduction to SociologyBack to the top
3 credits
Purpose: The purpose of this course is to introduce students to theoretical approaches of sociology. Students will evaluate the impact of social class on individuals and society and learn to differentiate between personal troubles and social conditions. Basic sociological paradigms and constructs: structural-functional, social-conflict, and symbolic-interaction will be evaluated, as will scientific methods used by sociologists and how they gather information about the social world.

Concentration Course Descriptions

ACCT101 Accounting IBack to the top
3 credits
Prerequisites: MATH103 Business Mathematics or Permission of the College
Purpose: To develop a basic understanding of fundamental accounting concepts and practices. This course focuses on basic accounting concepts and techniques used to interpret and use financial information in managing and analyzing business operations.

ACCT102 Accounting II Back to the top
3 credits
Prerequisite: ACCT101 Accounting I
Purpose: Students will continue to develop a basic understanding of fundamental accounting concepts and practices. Students will also be introduced to fundamental managerial accounting concepts and practices and will learn to interpret and use internal financial information in the management and analysis of business operations.

ACCT105 Fundamentals of Financial Statement AnalysisBack to the top
3 credits
Prerequisites: ACCT102 Accounting II
Purpose: An introduction to financial statement analysis. This course will enable students to understand and apply the fundamental tools necessary to effectively analyze a business' financial condition. The financial analysis process is approached from a lender's point of view. You will learn how to determine the composition and quality of financial statement information; how to analyze the balance sheet, income statement, cash flow statement, and reconciliation and retained earning statement; how to spread statements to ensure efficient and consistent financial analysis; how to calculate and apply commonly used ratios, including industry comparables, to assess a business' financial condition and determine its capacity to repay debt.

ACCT201 Intermediate Accounting IBack to the top
3 credits
Prerequisites: ACCT102 Account II
Purpose: In Intermediate Accounting I, students will develop a comprehensive look at accounting. Students will review in depth not only the how, but also the why, behind the procedures followed by financial accountants. This course will help students understand and evaluate financial accounting and will also create an awareness of both its value and limitations. Throughout the course, the role of ethical decision-making in financial reporting will also be explored.

ACCT202 Intermediate Accounting IIBack to the top
3 credits
Prerequisites: ACCT201 Intermediate Accounting I
Purpose: In Intermediate Accounting II, students will develop knowledge and practical application of key accounting theory and concepts in the areas of investments, liabilities, equity, pensions, leases and financial statement analysis and interpretation. This will be accomplished with in-class discussions and exercises as well as homework problems that will help develop and reinforce these concepts.

ACCT205 Managerial Cost AccountingBack to the top
3 credits
Prerequisites: ACCT102 Accounting II
Purpose: The purpose of this course is to look at accounting from the manager’s perspective rather than the practicing accountant perspective. It will also focus on cost, cost analysis and costing systems, including budgeting, to enable managers to manage more effectively.

ACCT210 Federal and State Individual Income TaxesBack to the top
3 credits
Prerequisites: ACCT102 Accounting II
Purpose: The purpose of this course is to teach individuals who are unfamiliar with individual income tax law how to prepare income tax returns. This course will provide a background in individual income taxes to people working in the Trust Administration area so they can give appropriate responses to customers with income tax questions.

BNKS101 Fundamentals of Banking Back to the top
3 credits
Purpose: To provide individuals with an overview of the history, purpose, and function of banking. Focuses on how banks serve the financial needs of individuals, businesses, and government in today's competitive environment. Compares financial services offered through traditional banking institutions to other financial intermediaries (mutual funds, insurance, etc.).

BNKS201 Consumer CreditBack to the top
3 credits
Prerequisite: BNKS101 Fundamentals of Banking
Purpose: To present consumer-lending basics including regulations, credit policy, operations, loan closings and loan servicing, product knowledge and the decision-making process. The focus is on how to make an appropriate consumer loan by using a decision making process which includes interviewing, investigating and knowing various loan products. Includes lecture material and related case studies for students to develop fundamental credit skills and sound lending judgment.

BNKS205 Managing Today’s BranchBack to the top
3 credits
Prerequisite: BNKS101 Fundamentals of Banking
Purpose: This course will provide students with a broad understanding of management’s role in banking. It will utilize attained knowledge and skills in current or future situations as it relates to employee relations, compliance, lending, asset/liability management and marketing. Students will participate in class, via role-play and create a budget project.

BNKS210 Negotiable Instruments Back to the top
3 credits
Purpose: To examine the concepts of the term "negotiable instrument," the rights and duties of each party to a negotiable instrument; to give students a firm background in two important negotiable instruments and to acquaint students with various problems which arise in their work along with possible solutions.

COML101 Commercial Lending PracticesBack to the top
3 credits
Prerequisites: ACCT102 Accounting II
Purpose: To build on basic lending skills with introduction to advanced analysis techniques. This course relies heavily on the use of case studies. After the course students can expect to: Improve analytical skills, understand advanced analytical tools, comfortably deal with a variety of borrowing situations, and recognize needs common to particular industries.

COML201 Advanced Commercial Lending PracticesBack to the top
3 credits
Prerequisites: COML101 Commercial Lending Practices
Purpose: This course builds on basic lending skills learned in Commercial Lending Practices. During the term, students will examine how management strategy and industry factors impact repayment ability, loan structuring and legal considerations to minimize risks of loan loss, and minimizing the institution's risk through loan structuring techniques.

COML205 Residential Mortgage LendingBack to the top
3 credits
Purpose: The purpose of this course is to take the student from the initial stages of the loan application, through data gathering, credit investigation and evaluation of a credit decision. Also, this course provides background in the history and evolution of the industry with discussion of current trends, topical items and what happens for the life of a loan. It uses case studies, role-playing and activity-involved presentations. When appropriate, there will be guest presenters. In addition to learning about the real estate lending field in general, students will study each aspect of a credit decision with examples to highlight how each mortgage application is different and why some credit risks might be acceptable to a lender and others that would not.

ECON201 MacroeconomicsBack to the top
3 credits
Prerequisite: ECON101 Introduction to Economics
Purpose: The purpose of this course is to develop a working knowledge of the principle concepts and theories in macroeconomics and microeconomics. Students will examine rapid and dynamic change and the economic issues underlying much of the political, social, cultural and military turmoil throughout the world. Whether on a local, national, or global scale, such pressing issues as poverty, unemployment, inflation, environmental concerns, housing shortages, health-care need, and natural defense are all primarily economic in nature. Throughout this course, economic theory and analysis are related to the world reality. Thus, the student can apply what is being learned to assist in making prudent judgments regarding various current economic issues, even though they may have social or political overtones.

ECON205 MicroeconomicsBack to the top
3 credits
Prerequisite: ECON101 Introduction to Economics
Purpose: The purpose of this course is to develop a working knowledge of the principle concepts and theories in microeconomics. This part of economics is concerned with the interrelationships of the individual business firms, industries, consumers, laborers, and other factors of production that make up a modern economy. This course involves three main elements:
  1. How the private interests of the countless individuals who constitute a modern economy are related to the economic interests of society as a whole.
  2. The theory of pure competition from the point of view of its overall structure questioning interdependence and efficiency.
  3. The applicability of theoretical structure to modern industrial realities.

FINS101 Fundamentals of Financial ServicesBack to the top
3 credits
Purpose: Fundamentals of Financial Services is a beginner course providing focus on the history, regulatory environment, competitive pressures and developing trends affecting the industry. This course creates a general understanding of the sub-sector industry players individually (banking, insurance, and investment/mutual funds) and evolves to a study of components affecting the industry as a whole today.

FINS102 Introduction to FinanceBack to the top
3 credits
Purpose: The purpose of this course is to provide a basic overview of the field of finance. To reach this objective, students will be introduced to theoretical contracts and examples of how theories are applied. Students will also have an opportunity to analyze financial statements, apply formulas to solve problems, and apply basic tools of capital structure management.

FINS105 Corporate Finance Back to the top
3 credits
Prerequisites: ACCT105 Fundamentals of Financial Statement Analysis
Purpose: To provide a working knowledge of the planning, decision making and control exercised by the corporate financial officer to ensure the success of a business. To reach this objective, the student is guided through a detailed examination of the balance sheet in terms of structure, quality and managing for optimum return and safety. Weekly problem solving assignments reinforce the student's understanding of the concepts with case studies, where appropriate, to further illustrate the principles discussed.

FINS110 Introduction to InvestmentsBack to the top
3 credits
Purpose: This course aims to remove the "mystique" of general unfamiliarity regarding investments. You will be able to gather data, analyze and develop a game plan, and formulate a custom-made investment plan for your clients and yourself. The course will provide an intensive and in-depth review of individual stocks, bonds, options, and the technical analysis needed to develop and analyze an individual portfolio of financial securities. You will understand more about your "investor psychology", how it affects the market, and how to make it work in your favor. You will also learn how to recognize "turns" with the stock and bond markets and be prepared to make "educated projections" on their future direction.

FINS201 Mutual Funds IBack to the top
3 credits
Purpose: Mutual Funds I is an introductory level course on the mutual funds industry that presents fundamental concepts about the industry. The course will review basic business competencies to prepare students for subjects covered in the Mutual Funds II course. Studies in this course include an introduction to the industry, historical evolution, products, operations, issues and challenges, as well as the function that mutual funds serve in our society. This course is designed for those who work in financial services and those who want an introduction to mutual funds fundamentals and the ability to make their mutual fund decisions work for them.

FINS202 Mutual Funds IIBack to the top
3 credits
Prerequisites: FINS201 Mutual Funds I and FINS110 Introduction to Investments
Purpose: This course will present an overview of the mutual fund business. The subjects covered will include portfolio management, risk management techniques, shareholder servicing, federal and state regulatory oversight, marketing and distribution, custody, technology issues as well as the function that mutual funds serve in our society. This course will examine further the basic concepts introduced in the Mutual Funds I Course. This course will be of particular interest to persons newly employed in the mutual fund business and those contemplating a career in this dynamic multi-trillion dollar industry.

FINS205 Money and Banking Back to the top
3 credits
Prerequisites: ECON201 Microeconomics & ECON205 Macroeconomics
Purpose: To provide the student with an integrated understanding of the monetary process within the United States economy which provides insight into the nature and effectiveness of monetary policy in the United States. Focuses on the nature, history and functioning of money-creating institutions, including techniques developed for their control and the interrelations between monetary, price, and employment theories. It is also thought provoking because there are no absolute answers. There are many differences of opinion among experts. These controversies stem from the character of money and banking which changes as the institutions evolve and as human behavior within society changes. Designed for all bank employees regardless of which area and type of bank.

HRGM105 Human Relations in the Workplace Back to the top
3 credits
Purpose: Explore human behavior at work: self-esteem, emotional control, values orientation, self-concept, integrity, attitude and health. The course will focus on skills needed for a work environment characterized by flatter hierarchies, culturally diverse work teams, rapid technological advances, globalization, competitive pressures and constant change.

HRGM201 Recruitment, Selection, OrientationBack to the top
3 credits
Purpose: This course explores methods for attracting, selecting and retaining talent. You will examine traditional and innovative recruitment strategies, job criteria and skill match, in-depth review of interviewing, regulatory guidelines, orientation and mentoring programs.

MGMT101 Principles of ManagementBack to the top
3 credits
Purpose: To investigate the way that managers get things done in an organization relying on the dynamic processes of strategic planning, business development, budgeting, and operations to move their organizations forward and achieve results. The concepts and skills needed to manage effectively under constantly changing conditions are identified. The course will review a manager's skill at influencing the direction and functioning of an organization and will develop students' appreciation of these management activities and their links to employee performance. Active involvement through lectures, discussion, videos, case studies, and group exercises is required of each student. This course focuses specifically on financial services.

MGMT105 Quality Customer Service Back to the top
3 credits
Purpose: This course defines, examines, and puts into practice the process of quality customer service. Through this understanding and practical application, students learn techniques to help them not only deliver higher levels of customer services at a lower cost, but connect the concept between excellent customer service and organizational performance in the financial services industry.

MGMT201 Business Law Back to the top
3 credits
Purpose: This course emphasizes contracts and the legal system. By including modules on the law of sales, commercial paper, agency, and property, and examining such critical legal environment topics as government regulations, employment practices, and consumer and environmental protection- you will gain a comprehensive overview of law and the world of business.

MGMT205 Organizational BehaviorBack to the top
3 credits
Purpose: This course introduces the student to the contemporary principles of organizational behavior. Emphasis is on the importance of human dynamics in modern organizations. The course covers individual behavior, group processes, and organizational dynamics from both the management and employees perspectives.

MGMT210 Business Ethics Back to the top
3 credits
Purpose: To develop critical thinking and reasoning about moral issues of business, with primary focus on the world of financial services. In addition to a study of public issues such as mergers, management versus stockholders' interests, changing nature of stockholders, the course will explore typical ethical dilemmas that confront investors, managers, analysts, brokers, and others involved in the financial marketplace. The course will also emphasize the ethical dimensions of employees who work within the organization. Guest lecturers, case analysis, research and group discussion of current events will be used.

MGMT230 Leadership and ManagementBack to the top
3 credits
Purpose: This course is designed for students to compare and contrast management and leadership; examine five fundamental practices of exemplary leadership; and discover a natural approach to leadership that works for them. Students will develop a personal action plan based on their strengths and explore techniques to develop leadership skills in others. Benefit from an enriching combination of lectures, learning assessment exercises, small-group interaction, and case studies.

MKTG110 MarketingBack to the top
3 credits
Purpose: The purpose is to provide students with basic skills relating to the development of marketing plan (analyzing the present situation, establishing goals and objectives, formulating strategies, and reviewing current performance). Case history discussions are used.

Forensic Accounting Certificate Courses

ACCT230 Forensic Accounting Back to the top
3 credits
Prerequisite: Bachelor’s Degree, ACCT101 Accounting I and ACCT102 Accounting II
Purpose: This course offers a thorough examination of the current methods and legal concerns for detection and prosecution of economic crimes. The course walks through the forensic process of initial detection, indictment and finally to gaining a conviction from the accountants standpoint. A thorough discussion will be covered on organized crime activities such as gambling, fraud, and money laundering, as well as how to detect and trace this type of activity. This course examines how prosecutors enable tax code violations, offshore banking violations, and the Rico statutes to gain conviction of fraudulent and illegal crimes. The forensic accountant is the chief tool used in this process from the standpoint of initial detection, information gathering, and supporting the case from an expert witness and subject matter expert. It is this forensic knowledge and ability that allows for these types of crimes to be detected, and brought to an end within publicly traded organizations today.

ACCT235 Fraud Examination and Techniques Back to the top
3 credits
Prerequisite: Bachelor’s Degree, ACCT101 Accounting I and ACCT102 Accounting II
Purpose: This course introduces the basic fundamentals behind fraud and its impact on the business world. It aids in gaining an understanding of the significance of fraud in the modern accounting world. This course prepares you to identify, detect, investigate, and prevent financial fraud. It outlines the nature of fraud and the different types of fraud, to include unique e-business fraud that is now possible in today’s technological world. This course also touches on cutting edge elements of data analysis in fraud detection as well as the investigation and concealment of information. It will explore consumer fraud activities, as well as tax fraud strategies and methods. A specific focus will be on the financial statement fraud standards to include SAS 99 and Sarbanes Oxley impacts.

ACCT240 Forensic Data Analysis Back to the top
3 credits
Prerequisite: Bachelor’s Degree, ACCT101 Account I and ACCT102 Accounting II
Purpose: This course covers the data collection and analysis aspect of forensic science applied to both the accounting and computer world. Most digital evidence is stored within the computer's file system, but understanding how file systems work is one of the most technically challenging concepts for a digital investigator because there exists little documentation. This course prepares you to understand and be able to testify about how file system analysis is performed. This course begins with an overview of investigation and computer foundations and then gives an authoritative, comprehensive, and illustrated overview of contemporary volume and file systems: crucial information for discovering hidden evidence, recovering deleted data, and validating your tools. Along the way, the course examines data structures, analyzes example disk images, provides advanced investigation scenarios, and uses today's most valuable open source file system analysis tools. This course relies heavily on the fundamentals presented within the Certified Fraud Examiner (CFE) and Certified Forensic Accountant (CFA) credentialing authorities.

ACCT245 Asset Recovery & Loss Prevention Back to the top
3 credits
Prerequisite: Bachelor’s Degree, ACCT101 Accounting I and ACCT102 Accounting II
Purpose: This course has been designed to introduce forensic accountant students to the basics of loss prevention and asset recovery principles employed within the business industry today. This course functions as a bridge between physical security and computer security as it requires that both be in sync with one another to fully prevent loss within the enterprise. Proven strategies for prevention of fire, crime, error, fraud, and mismanagement actions are presented. The focal point of this aspect of the forensic accounting process is to not only prevent the loss, but also put in place proper tools for recovering a loss if uncovered during an investigation. Strategies for doing this will be provided and discussed in detail during this course. Forensic accountants must be prepared for advances in technology, and the ever-evolving open door that these technologies present from a loss prevention and recovery process.

ACCT250 The Forensic Audit Back to the top
3 credits
Prerequisite: Bachelor’s Degree, ACCT101 Accounting I, ACCT102 Accounting II, and ACCT230 Forensic Accounting or Permission of the College
Purpose: This course provides an overview of forensic accounting fraud auditing and investigative accounting techniques and tools. Fraud is no simple vice for business. Recent years have seen it grow both in size and complexity, to the point where some estimates place losses due to fraud at well over $100 billion a year. With the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more enticing to commit. Much of the responsibility for the detection of fraud has fallen to the accounting profession, forensic accountants must learn how to recognize its signs early on and how to best approach and investigate potential cases. This course focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. It provides an in-depth analysis of how fraud occurs within an organization and explains the latest techniques for fighting it.

Advanced Financial Courses

FINS270 Financial Markets and InstitutionsBack to the top
3 credits
Prerequisite: Bachelor’s Degree
Purpose: Financial Markets and Institutions Required for all students- an accelerated overview of the financial services industry. This core course provides all students in the program with a common introduction to key financial markets along with the institutions and regulatory bodies that serve those markets. It compares and contracts equities, debt, money markets, and mutual fund markets. This course examines and analyzes these markets individually, as well as the interaction among them. The history and role of the Federal Reserve System will also be examined.

FINS275 The Banking Industry: Challenges and Changing LandscapeBack to the top
3 credits
Prerequisite: Bachelor’s Degree
Purpose: To present a wide-ranging, strategic review of the banking industry. Worldwide, this vital industry is experiencing radical change. Although the basic functions of banking remain the same, the industry is forced to respond to significant increases in competition, globalization, consolidation, new regulations, and emerging technologies. This course will represent the latest thinking from prominent industry executives, academics, and regulators from around the world. While focusing on the financial systems in the United States, the course will also explore financial practices in Europe, Asia, and elsewhere. Students will have an opportunity to examine critical trends and to speculate about the future direction and competitive structure of the industry.

FINS280 Investment Management and Securities ServicesBack to the top
3 credits
Prerequisite: Bachelor’s Degree
Purpose: To provide an in-depth analysis of the securities industry. It describes and compares the different types and features of advanced securities such as mortgaged backed, asset backed, and derivatives. The course introduces a securities market model describing the various participants such as banks, brokers, insurance companies, mutual fund companies, and investment advisors. Within this model, business and system requirements for investment management and trading, custody and securities processing, and securities accounting are described in detail. It also presents future industry challenges.

FINS285 Enterprise Risk Management for Financial ServicesBack to the top
3 credits
Prerequisite: Bachelor’s Degree
Purpose: To survey the evolving topic of Enterprise Risk Management (ERM) specifically focused on several elements of the process that are of most importance to the financial services industries. This course provides an overview of Enterprise Risk Management. Students in this course should gain a thorough understanding of the role of ERM in the financial services industry and why ERM is fundamental to the industry. Risk identification, assessment, and management are reviewed in detail.

FINS290 Comprehensive Wealth ManagementBack to the top
3 credits
Prerequisite: Bachelor’s Degree
Purpose: To help financial advisors ensure their personal success in managing existing relationships, building new relationships and overall practice management. This course offers a detailed study of Comprehensive Wealth Management and issues, key tactics, organizational issues, and case studies ranging from client relationships to prospecting for new clients to developing centers of influence. The 13 Wealth Management Issues will help advisors develop confidence in the common and the uncommon issues faced by their clients by clarifying key terms, common concerns, and solutions, and case study analysis. This course prepares financial advisors to establish themselves as a true trusted advisor—a wealth advisor. Wealth Advisors will learn to operate at the center cell and heartbeat of the client-advisor relationship, in turn cementing their ability to retain and expand their role for generations.

Not all courses are offered every term. The college reserves the right to cancel any course that is selected by fewer than ten students.

Course Numbering System

NECF courses are identified by a four letter, three-digit code. The four letters represent the subject code indicating the area of study. The three-digits represent the course number. 100-level courses are typically for freshmen and sophomores and do not generally require a college-level prerequisite for enrollment. 200-level courses are for freshmen and sophomores and sometimes require a 100-level prerequisite.