Sidho-Kanho-Birsha University
Syllabus & Course Curriculam
Syllabus & Course Curriculam
Course Type: ME-8
Semester: 7
Course Code: BBCOMMEB47T
Course Title: Forensic Accounting
(L-P-Tu): 3-0-1
Credit: 4
Practical/Theory: Theory
Course Objective: 1. To know about different types financial frauds. 2. To understand the role of the auditor to detect fraud. 3. To understand the role of the forensic accountant as an expert witness.
Learning Outcome: This paper enables students with the insight of financial frauds and the roles of auditors about financial frauds. This paper also help students to collect and analyze necessary data for fraud investigations.
Forensic Accounting
Unit-1: (Lectures: 15)
Fraud, Psychology of Fraudster, Meaning of Forensic Accounting, Qualities of a Forensic Accountant
Unit-2: (Lectures: 15)
Different types of Frauds – Cash Fraud, Inventory Fraud, Accounts Payable Fraud, Accounts Receivable Fraud, Payroll Fraud, Revenue Recognition Fraud
Unit-3: (Lectures: 15)
Roles of auditor in forensic Investigation
Unit-4: (Lectures: 15)
Financial Statement Analysis, Methods of Data collection, preservation and documentation, Interviewing Techniques, Corporate Ethical Behavior
Suggested Readings
Mary-Jo Kranacher, Richard Riley, Forensic Accounting and Fraud Examination, 2nd Edition; Willy
Basic Features
Undergraduate degree programmes of either 3 or 4-year duration, with multiple entry and exit points and re-entry options, with appropriate certifications such as:
Note: The eligibility condition of doing the UG degree (Honours with Research) is- minimum75% marks to be obtained in the first six semesters.
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