Focus your accounting education on the investigation of financial records to detect fraud, theft and malfeasance with the Bachelor of Science in Accounting degree concentration in forensic accounting. In this bachelor’s program you’ll learn:
You will complete your coursework prepared to begin a rewarding career in the accounting field.
SNHU’s online forensic accounting degree will provide you with the in-depth accounting skills you need to succeed, plus the critical-thinking skills and essential business knowledge on which to build a successful career.
As a private, nonprofit university, SNHU has one mission – to help you see yourself succeed. The benefits of earning your bachelor’s online at SNHU include:
The forensic accounting degree online prepares graduates to evaluate, review and describe involved financial and business matters. Forensic accountants and fraud examiners are employed in a variety of settings, including:
Earning a bachelor's degree is essential for entry into these occupations.
Accounting is a high-growth occupation. The U.S. Bureau of Labor Statistics projects that employment of accountants and auditors is expected to grow by 10 percent through 2026. Employment for financial examiners is also expected to increase 10 percent in the same time period.*
An accounting degree, along with additional master's-level coursework, can help prepare you for professional certification exams, like the CPA. Students cannot earn CPA certification through SNHU, therefore if you wish to follow the traditional CPA track, you should verify that you'll meet the necessary requirements to sit for the exam.
The content of our programs aligns with the Content and Skill Specification Outlines (CSOs/SSOs) set by the American Institute of Certified Public Accountants (AICPA). Learners who are interested in licensure may also pursue an MS in Accounting degree to help them meet educational requirements. Completion of the BS in Accounting degree alone does not adequately prepare learners to be eligible to sit for the CPA exam or to become licensed certified public accountants.
Licensing requirements to sit for the CPA exam vary from state to state. Students are encouraged to review their state specific requirements. State-by-state educational requirements can be found on the website of the National Association of State Boards of Accountancy (NASBA), while state-by-state CPA licensing requirements can be found through the Accounting Licensing Library, powered by the NASBA.
*Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, on the Internet, at Accountants and Auditors and Financial Examiners (viewed online November 3, 2017). Cited projections may not reflect local and/or short-term economic or job conditions and do not guarantee actual job growth.
Electing the forensic accounting degree concentration will give you a comprehensive foundation in accounting and analysis. You’ll supplement your bachelor’s in accounting college course work with classes focusing on forensic and fraud detection practices.
This course examines the accounting concepts and practices used in the recording, classifying and reporting of cost data. An analysis is made of the behavior of costs and its use to management in the planning and control process. Budgeting, standard cost, job order and process are examined, along with special problems in cost accounting.
This is the first of three courses in intermediate accounting. These courses are designed to extend a student's knowledge of financial accounting practices. The first course focuses on understanding the theoretical framework that provides the foundations for the development of various accounting standards, regulations and practices. This followed by a review of the accounting cycle, including adjusting, correcting, reversing, and closing entries. Students will learn how to prepare accurate and complex financial statements including required disclosures that must accompany an organization's income statement, balance sheet and statement of cash flows; and how time value of money impacts the recording of various transactions. The course concludes with a presentation of techniques to analyze income measurement and profitability analysis.
This is the last of two courses in intermediate accounting. Intermediate Accounting is at the core of professional accounting work as well as CPA Exam financial accounting and reporting skills tested. These courses are designed to extend a student's knowledge of financial accounting practices. The second course increases a student's understanding of how to account for a company's plant and intangible assets, investments, long-term debt, income taxes, stockholders' equity and more complex cash flow statement transactions. Other financial reporting issues discussed include the evolving GAAP on leases, accounting for post-retirement benefits and pensions, SEC reporting, and using the FASB Codification database. Throughout the course, students will develop greater technical knowledge of accounting transactions and techniques, and will learn how to record complex financial transactions and prepare financial statements and disclosures.
A detailed presentation is made of the theory and practice applicable to the preparation of federal income tax returns for individuals.
Accountants and other business professionals are often called upon to evaluate the financial health and market value of their company and of other companies under consideration for acquisition. This course presents theory, tools and techniques that are later applied to the actual analysis of a publicly traded company, as well as an introduction to fundamental valuation techniques. It will extend prior analysis to include the computation of free cash flows, the interpretation of notes to financial statements and the integration of information provided in various SEC filings to evaluate a corporation's future prospects. This is a team intensive course.
Advanced Accounting includes a comprehensive examination and analysis of the accounting principles and procedures that are applicable to special areas of business. The topics covered are partnerships, consignments, installment sales, branches, business combinations, consolidations, bankruptcy, foreign exchange, and estates and trusts. Particular emphasis is placed on problem solving.
This course presents an in-depth examination of audit programs and procedures. It emphasizes the review of internal controls as required during an audit engagement, as well as the considerations pertaining to both clients and auditors.
The study begun in Business Law I continues as the topics of commercial paper, real and personal property, creditors' rights and bankruptcy, agency, business organizations, estate planning and government regulation of business are explored.
ACC - three (3) Accounting courses at the 300 level or higher
This course focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. White-collar crime involving fraud has mushroomed. Much of the responsibility for detecting fraud has been assumed by the accounting profession. Accountants need to learn how to investigate and recognize fraud within an organization and how to implement the latest techniques for controlling it.
This second course in forensic accounting and fraud examination examines the various types of fraud and its impact on the financial information presented. This course identifies common fraud schemes and scams. Participants in this course will learn how to review, detect and investigate possible financial statement fraud. Various techniques will be used to explore substantive analytical procedures and to assess the risks of financial statement fraud.
This third course in forensic accounting and fraud examination will introduce participants to interview principles and techniques. Participants will be exposed to some of the legal aspects pertaining to the identification and prosecution of fraud.
This course focuses on the importance of technology as it relates to modern crime. During the journey of this course, students are presented with topics covering an overview of computer crimes, locations of digital evidence, fundamentals of working with data, an overview of legal aspects of computer crime, and how to present findings at the conclusion of a computer based investigation. Topics include identity theft, the insider threat, locating digital evidence, working with data, legal aspects, and finally presenting investigative findings. Students review case examples of cyber-crime, research relevant current events, and identify best practices when conducting a cyber-investigation.
Total Credits: 120
Tuition rates for SNHU's online degree programs are among the lowest in the nation. We offer financial aid packages to those who qualify, plus a 30 percent tuition discount for U.S. service members, both full and part time, and the spouses of those on active duty.
*Tuition Rates are subject to change and are reviewed annually.
No Application Fee, $150 Graduation Fee, Course Materials ($ varies by course)
Southern New Hampshire University is a private, nonprofit institution accredited by the New England Association of Schools and Colleges as well as several other accrediting bodies. More...
This program is accredited by NEASC, but not currently accredited by ACBSP. It may be ACBSP accredited when it is eligible.