Program Length: 36 months (may be completed in as little as 30 months)
Available at the following locations:
Available Online: This program is delivered fully online.
Idaho Locations: Boise, Idaho Falls, Nampa
Utah Locations: Layton, Lehi, Logan, Ogden / West Haven, Provo / Orem, Salt Lake City / Murray, St. George
Degree Overview
Accounting with a Forensic Accounting emphasis
The accounting field requires a very organized, mathematically sound person that doesn’t mind keeping someone else’s books for them. The field asks for professionals who can organize and carefully analyze the financial figures of a company in an orderly fashion that can be duplicated month after month. The techniques they employ maximize efficiency and encourage accuracy in every process. Businesses require both in order to best ensure their financial future.
Why get a bachelor’s degree for forensic accounting
A Bachelor of Science in Accounting teaches its students techniques to become successful in the field. Students learn from professionals how to organize and crunch the numbers in a timely and accurate way. They learn the importance of their own position and an understanding of what the professional world will require of them at a moral and skill set level.
Forensic accounting is the application of accounting principles, theories and discipline to facts or hypotheses at issue in a legal dispute and encompasses every branch of accounting knowledge. The purpose of the forensic accounting degree program is to prepare undergraduate students for careers in the professions of forensic accounting and fraud examination and to serve the profession and the community. A Bachelor of Science in Accounting with a Forensic Accounting emphasis will open up opportunities to another office in the Accounting industry.
Student Information
Our Bachelor of Science in Accounting program prepares graduates for employment in occupations such as Accountants (13-2011.01), Accountants and Auditors (13-2011.00), Auditors (13-2011.02), Budget Analysts (13-2031.00), Business Teachers, Post-secondary (25-1011.00), Credit Analysts (13-2041.00), Financial Examiners (13-2061.00), or Tax Examiners, Collectors, and Revenue Agents (13-2081.00). The total tuition and fees for this program is $ 72,960, including books. Stevens-Henager College does not provide housing, so no room and board fees apply. Graduates of our Bachelor of Science in Accounting program have an on-time completion rate of 76% and a job placement rate of 91%. The median Title IV debt for this program is $ 39,345, the median non-Title IV debt is $ 3,924, and the median loan debt is $ 42,182. Our Net Price Calculator can help you see how you can afford college.
Course Descriptions
CourseCourse NameCredits
Course Description
Click a course to the left to see the course description here.
Tip: Reading course descriptions is a great way to help you decide if a degree is right for you.
Accounting Fundamentals
Introduces the fundamental principles and practices of accounting, including the theory of debit and credit and the accounting cycle. Includes beginning steps in analysis of accounting transactions and their relationships to the basic accounting equation in preparation for more complex problem analysis in advanced accounting. Covers accounts receivable, accounts payable, special journals, cash receipts and payments, and banking procedures, as well as the accrual basis of accounting and the preparation of the worksheet and financial statements.
Credits: 6.0
Payroll Accounting
Presents the theoretical and practical applications of payroll procedures and emphasizes the methods of computing wages and salaries, keeping records, and the preparation of various federal and state government reports. Students are required to complete a comprehensive payroll project. (Prerequisite: ACC101, or with consent of the dean)
Credits: 4.0
Computerized Accounting
Provides a hands-on approach to learning how automated accounting systems function. Students operate a computerized general ledger, accounts receivable, accounts payable, and payroll system. (Prerequisite: ACC101, or with consent of the dean)
Credits: 3.0
Spreadsheets
Applies the student's general understanding of accounting fundamentals to electronic spreadsheet software. Students create and analyze financial statements and other accounting templates using spreadsheet software.
Credits: 3.5
Accounting Principles I
A continuation of ACC101 with special emphasis on accounts receivable and uncollectible accounts, promissory notes, merchandise inventory, and tangible and intangible assets. Emphasizes the theory of internal control using the voucher system. Corporate topics include capital stock transactions, dividends, treasury stocks, and earnings per share, long-term liabilities, and shortterm investments. (Prerequisite: ACC101, or with consent of the dean)
Credits: 6.0
Accounting Principles II
Discusses financial statement analysis including comparative statements, measuring profitability, financial strength, and the statement of changes of financial position on a cash basis. Covers the cost cycle, raw materials, manufacturing costs, financial reports, and budgeting for business that operates as a manufacturing concern. (Prerequisite: ACC213, or with consent of the dean)
Credits: 6.0
Managerial Accounting
Covers the study of the use of accounting data internally within a firm by managers in both manufacturing and non-manufacturing businesses. Teach students to use accounting data for planning, controlling, and making decisions concerning the optimum allocation of the firm's financial resources. (Prerequisite: ACC213, or with consent of the dean)
Credits: 4.0
Income Tax
Timely, comprehensive study of the federal income tax structure as related to individuals, including problems intended to provide a thorough understanding of the taxation laws. Practice in the preparation of the tax returns, supplemental forms and schedules required to be filed by individuals. (Prerequisite: ACC101, or with consent of the dean)
Credits: 3.5
Intermediate Accounting I
Provides in-depth attention to a variety of topics including a review of financial reporting and the accounting profession, the conceptual framework of accounting, a detailed study of the income statement, balance sheet, and statements of cash flow. A study of the accounting applications of the time value of money continues in this course, as well as cash and receivables, the valuation, cost allocation, estimation, and non-cost valuation of inventories. (Prerequisite: ACC215, or with consent of the dean)
Credits: 6.0
Intermediate Accounting II
This course studies acquisition, utilization, and retirement of non-current operating assets. Includes the study of current and contingent liabilities, and further study of long-term debt, owner's equity, and investments in debt and equity securities. Also covers the complexities of revenue recognition, accounting for leases, correcting accounting errors, and an analytical study of financial reporting and use of industry data for comparative analysis. (Prerequisite: ACC320, or with consent of the dean)
Credits: 6.0
Federal Tax Accounting I
This course studies Federal income tax law covering taxation of corporations, partnerships, estates, and trusts, and includes an introduction to tax research and planning. (Prerequisite: ACC233, or with consent of the dean)
Credits: 3.5
Federal Tax Accounting II
Covers the importance of tax consequences that attach to common business transactions and how the tax law alters behavior of individuals and business entities. There is an emphasis on family financial planning. (Prerequisite: ACC332, or with consent of the dean)
Credits: 3.5
Principles of Auditing I
Designed to acquaint the student with methods of verification, analysis and interpretation of generally accepted auditing procedures and the mechanics of planning and implementing an audit and the preparation of audits. (Prerequisite: ACC322, or with consent of the dean)
Credits: 3.5
Intermediate Cost Accounting
Discusses systems analysis, design, and implementation, management control systems and current manufacturing control systems, and advanced cost analysis, including quantitative applications. Topics are discussed in the context of management decision-making tools. (Prerequisite: ACC215, or with consent of the dean)
Credits: 3.0
Intermediate Computerized Accounting
A further study of accounting using popular software packages. Students will study corporate investment, taxation, and inventory solutions and analysis while applying prior computerized accounting skills. (Prerequisites: ACC108, ACC337, or with consent of the dean)
Credits: 3.0
Fraud Examination
This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination such as obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings and forensic documentation evidence. The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies. (Prerequisites: FIN231 Principles of Finance, MAN224 Business Law)
Credits: 4.0
Interviewing Techniques for Fraud Investigation
This course provides an overview of techniques and strategies useful in interviewing and interrogating occupational fraud suspects and other parties of interest. These techniques and strategies include interpreting the verbal and nonverbal cues of an interviewee, as well as planning, conducting, and documenting the finding from investigative interviews. (Prerequisite: ACC341)
Credits: 4.0
Legal Elements of Fraud
This course explores the legal issues associated with occupation fraud investigations with a primary emphasis on the proper preparation of a fraud report. Related topics addressed include analyzing relevant criminal and civil laws, the rights of the parties involved in an investigation, rules of evidence, and expert witnessing. (Prerequisite: ACC341)
Credits: 4.0
Corporate Governance and Internal Control Assessment
This course starts with an overview of key legislation and guidelines associated with corporate governance. This includes analyzing the components of the Committee of Sponsoring Organizations (COSO) internal control framework, the Sarbanes-Oxley Act, Statement on Auditing Standards No. 99 (SAS), and the role of the Public Company Accounting Oversight Board (PCAOB). The primary focus of the course is on identifying, documenting, analyzing, and testing internal controls in an organization as part of an effective fraud prevention program. (Prerequisite: ACC341)
Credits: 4.0
Principles of Auditing II
Provides the student information regarding the rapid and extensive changes confronting the accounting professional in the twenty-first century. Auditing theory and practice will be discussed with emphasis on professional responsibilities and abilities. (Prerequisite: ACC335, or with consent of the dean)
Credits: 3.5
Advanced Accounting I
Focuses on financial accounting and reporting for business combinations including accounting for the combination, preparation of financial statements before and after the transaction and accounting for the consolidated entity. (Prerequisite: ACC322, or with consent of the dean)
Credits: 3.5
Advanced Accounting II
Focuses on international accounting, including the translation of foreign subsidiaries and accounting for intercompany and foreign exchange transactions. Also explores debt restructuring and liquidations of an entity. (Prerequisite: ACC442, or with consent of the dean)
Credits: 3.5
Advanced Accounting III
Focuses on partnership accounting, including partnership formation, operations and ownership changes and fund accounting including accounting for government and non-profit organizations. (Prerequisite: ACC443, or with consent of the dean)
Credits: 3.5
Accounting Research and Analysis
This course provides a capstone experience by challenging students to identify accounting issues, locate and research appropriate accounting concepts, standards, statements, pronouncements, or tax authorities, and then provide a thorough analysis in determination of an appropriate conclusion for the decision-making process. Communication of research and analysis will require students to prepare organized and structured written papers utilizing appropriate APA format and then to present findings and conclusions to various audiences. (Prerequisite: Satisfactory completion of all general education and core courses)
Credits: 3.5
Computer Fundamentals
This course introduces the elements of several popular computer software programs in word processing, spreadsheet management, and presentation design, Emphasis will be placed on the basic fundamentals of document creation, saving, and printing along with the more advanced concepts of presentation design.
Credits: 3.5
Databases
This course introduces several current database software products and their use in business. Emphasis is placed on database terminology in the study of tables, queries, forms, and reports. Computations and expressions are used to perform database inquiries.
Credits: 3.5
Economics
Basic course in microeconomic concepts. Topics include recession and depression, the circular flow of production and consumption, the role of the market in the economy, wage and price movements, and other key points.
Credits: 4.0
Economic Principles
include inflation, the cause and effects of interest rates, the dollar and the foreign trade deficit, productivity growth rate, and the federal budget deficit.
Credits: 4.0
English Composition
This course focuses on the principles of effective English composition with a comprehensive review and reinforcement of language arts skills. Emphasis is placed on the four essentials of writing: unity, support, coherence, and sentence skills. Practice in proofreading, editing, revision, and clear thinking is incorporated throughout the course.
Credits: 4.0
Writing
Presents the fundamental principles of written communications, specifically, common business correspondence, reports, presentations, and minutes. Specific to this course is review of the steps necessary to produce effective written communication.
Credits: 4.0
Communication Arts
This course focuses on developing critical thinking and communication skills in both verbal and nonverbal areas. Emphasis is placed on debate, panel discussions, committee work, conflict resolution, interviews, and editorial writing.
Credits: 4.0
Principles of Finance
Emphasizes money and capital markets, investments, corporate finance, and the universal application of each for a more micro-oriented realistic approach to finance. Money, capital markets, and financial instruments begin the course study with investment theory developed to guide the student's choice of financial instruments. Concluding the course are the special finance problems of the large investor.
Credits: 4.0
American Civilization
This course covers the history of the United States from the American Revolution to the present. Emphasis is on the economic, political, and social development of our country.
Credits: 4.0
U.S. History Since the Civil War
This course offers students an overview of how America transformed itself, in a relatively short time, from a land inhabited by hunter-gatherer and agricultural Native American societies into the most powerful industrial nation on earth. The student will learn how dominant and subordinate groups have affected the shifting balance of power in America since 1863. Major topics include: Reconstruction, the frontier, the 1890s, America's transition to an industrial society, Progressivism, World War I, the 1920s, the Great Depression and the New Deal, World War II, the Cold War, Vietnam, economic and social change in the late 20th century, and power and politics since 1974.
Credits: 4.0
Management Principles
An introduction to the basic principles of management as it applies to formal organizations. Students are introduced to the importance of effective management within organizations. The traditional management framework is used to provide essential skills in planning, organizing, staffing, directing, and controlling.
Credits: 4.0
Marketing
This course focuses on business activities necessary to match products and markets. Marketing functions such as purchasing, distribution, consumer analysis, promotion, and pricing are discussed.
Credits: 4.0
Entrepreneurship
This course is a career-related overview of business startups, idea identification, value proposition, and competitive advantages in a student's area of specialization. The student will be able to identify and evaluate new business ideas; to learn how to prepare and evaluate business plans; and to identify capital sources for new ventures.
Credits: 4.0
Business Law
Deals with the legal problems confronting businesses such as court procedures, contracts, property law, fair credit reporting, the Privacy Act, business relationships, and supervision.
Credits: 4.0
College Algebra
Designed to improve skills in numbers and algebraic expressions, solving equations, graphing, sets, exponents, radicals, inequalities, formulas, and applications.
Credits: 4.0
Critical Thinking
This course is designed to provide an interdisciplinary approach to critical thinking and challenges the student to question his or her own assumptions through analysis of the most common problems associated with everyday reasoning. The course explains the fundamental concepts, describes the most common barriers to critical thinking and offers strategies for overcoming those barriers.
Credits: 4.0
Psychology of Motivation
Students review skills necessary to be successful in college, including: note-taking, study skills, writing, finding and using information on the Internet, and reading/understanding college-level text. Students are exposed to basic motivation theories, values clarification, and philosophic principles.
Credits: 4.0
Professional Development
This course addresses employment search and acquisition skills. Topics include matching qualifications with job requirements, resume preparation, and job applications. Also includes cover letters, follow-up letters, resignation letters, and recommendation letters. Classroom activities include discussion of basic interviewer questions and interviewing techniques.
Credits: 4.0
Biological Psychology
This course introduces the student to the intricate relationship between biology and psychology. The student is exposed to the emerging field of biopsychology in which fascinating new discoveries are constantly being made. Major topics include: anatomy of the nervous system, plasticity of the brain, sensory systems and attention, wakefulness and sleeping, emotional behaviors, the biology of learning and memory, and psychological disorders.
Credits: 4.0
Sociology of Aging
This course contains an interdisciplinary approach that provides the concepts, information, and examples students need to achieve a basic understanding of aging as a social process. This course addresses a broad range of societal issues and covers concepts associated with an aging population. It examines the concept of aging on both an individual and societal level. Major topics include: the history of aging in America; physical aging; psychological aspects of aging; personal adaptation to aging; death and dying; community social services; how aging affects personal needs and resources; and government responses to the needs of aging.
Credits: 4.0
Statistics
Explores practical skills in statistics. Topics include distributions, relationships, randomness, inference, and proportions, This course teaches an interdisciplinary approach that provides the regression, and variance. Emphasis is placed on understanding the use of statistical methods and the demands of statistical practice. (Prerequisite: MAT220)
Credits: 4.0
Total Courses: 45Total Credits: 181
Admissions Information
Applicants for admission to the College must have graduated from an accredited high school, private secondary school, or have completed the equivalent (GED). All students who graduate after January 2006 must provide a high school transcript to check eligibility for the new Academic Competitiveness Grant (ACG).
Getting started on earning a forensic accounting degree is as simple as making a phone call-we're happy to answer any questions you may have and can get you on your way to enrollment as soon as you're ready. Click here for more information about the admissions process.
Tuition & Financial Aid
Some people have the idea that they cannot afford college. You may even be one of them. The truth is, once you know the facts, college may be much more affordable than you think. Financial aid is available if you qualify. In fact, many students are amazed at the financial aid they're eligible to receive. Visit our Tuition & Financial Aid section for more information.



