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Course Descriptions for the Forensic Accounting Graduate Certificate Program

Academics / Colleges & Schools / College of Business Administration / Graduate Business Programs / Forensic Accounting Graduate Certificate Program / Course Descriptions for the Forensic Accounting Graduate Certificate Program
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Required Courses

MAcc 663 – Forensic Accounting

Provides a background on the many areas that comprise forensic accounting, including: fraudulent financial reporting, prevention and detection of fraud, courtroom procedures, money laundering, transnational flows, courtroom procedures and litigation support. A wide variety of teaching tools are employed, including extensive use of the professional literature, case analysis, and text material.

MAcc 665 – Fraud Detection & Deterrence

Addresses the issues of fraud detection and deterrence. The course emphasizes internal controls as they relate to fraud deterrence. Additionally, the course focuses on deterrence through analyzing the field of fraud examination, including fraudulent financial reporting, prevention and detection of fraud, expert testimony, interviewing skills, and intellectual property. A wide variety of teaching tools are employed, including extensive use of the professional literature, case analysis, role-playing, and text materials.

MAcc 667 – Business Valuation

Focuses on the valuation of private enterprises and aims to provide a solid foundation for students entering professions requiring business valuation skills. Valuators provide support in many areas, such as expert witnesses in litigation services, estate and gift tax compliance, business purchases and sales, goodwill impairment analyses and intellectual property valuations. This course will use a text written by a leading professional in the field as well as cases, articles and videos to create a common body of knowledge that forms the foundation for valuation engagements in diverse settings, as well as current controversies in the field.

PMBA 8312 – Business Intelligence & Data Mining

Students will learn to solve problems/exploit opportunities by processing datasets, interpreting results and deploying solutions. This course provides hands-on experience with these tasks. Upon this base of experience, students will build a robust data mining methodology that can be applied to real-world investigations. The course of study will include Online Analytical Processing (OLAP), statistical and machine learning techniques, and unstructured text analysis. Students will learn to apply these techniques through the study of payroll, procurement and expense report fraud. Cell phone and credit card fraud, credit and bankruptcy analysis, and customer relationship management will also be covered.


Prerequisite Courses

Students with a previous accounting background must have successfully completed (Grade C or better) the following two Rider courses, or their equivalent at an accredited four-year institution:

ACC 310 and 311 – Accounting Theory I & II

(3 credits each)
Topics covered in Accounting Theory I include the conceptual framework and standard-setting process, followed by application and evaluation of generally accepted accounting principles, including the content and structure of financial statements; present value concepts;, current assets and liabilities; property, plant and equipment; intangible assets; and non-current liabilities. An overview of comparable international financial reporting standards (IFRS) also is included.

Accounting Theory II covers long-term investments; stockholders’ equity; earnings per share; interperiod income tax allocation; accounting changes; revenue recognition; pensions; leases; and cash flow analysis. An overview of comparable international financial reporting standards (IFRS) also is included.


Students with no previous accounting background must the complete the following two Rider introductory accounting courses to pursue certificate studies.

PMBA 8020 – Fundamentals of Accounting

(3 credits)
Designed for those students with no previous coursework in accounting. The subject is approached from the point of view of the user of accounting information rather than that of the accountant who supplies the information. Surveys mechanics of accounting as a means to an end, emphasizing accounting as a tool of management and the language of business. Problems and cases bring out the managerial implications of accounting.

PMBA 8324 – Financial Accounting & Reporting

(3 credits)
Focus is on analysis and evaluation of alternative accounting methods and the relationship to company policy. Insight is gained through the reading of articles in leading accounting and financial periodicals, and Internet research. Cases demonstrating financial reporting methods are assigned and discussed in class. Term project required. Topics include financial instruments, earnings per share, deferred taxes, post-retirement benefits and the accounting rule-making process.