AC 260

The capstone guides the student in dealing with ethics, internal control, fraud and financial statement analysis in the accounting environment which will require the student to confront and resolve accounting problems by integrating and applying skills and techniques acquired from previous courses. It will prepare students in developing a personal code of ethics by exploring ethical dilemmas and pressures they will face as accountants. The course will help the student understand financial statement analysis and the relation to fraud and fraud detection. It will prepare students for the ACAT Comprehensive Examination for Accreditation in Accountancy. The internship presents an opportunity for on-the-job training and instruction in an accounting oriented work site. Student assignments are made consistent with vocational objectives.