HO Proposal Forensic Acc_Read1_Mar27

B1 Proposal for a Dual / Joint Associate in Science in Accounting for Forensic Accounting (A.S.) Bachelor of Science in Economics (B.S.) The Department of Business Eugenio María de Hostos Community College Dr Hector Lopez, Chairperson John Jay College of Criminal Justice Department of Economics Dr Joan Hoffman, Chairperson Proposed Initiation Date: Fall 2009 Proposal Approved by: Hostos Community College Curriculum Committee: April 07, 2009 Hostos Community College Senate: April 23, 2009 John Jay College of Criminal Justice Department Curriculum Committee: XXXXXXX, 2009 John Jay College of Criminal Justice Council: XXXXXXX, 2009 THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234 Office of Higher Education Office of College and University Evaluation Proposal Cover Page Use this application for any new program below the doctoral level that does not lead to licensure or preliminary or advanced study in one of the areas licensed by the State Education Department Any institution considering a new doctoral program should contact the Office of College and University Evaluation at (518) 474-1551 for the application, "Steps in the Review of Doctoral Program Proposals" Public institutions should use the appropriate SUNY/CUNY proposal submission forms in lieu of this document and submit the proposal to the Central Administration of SUNY/CUNY If the program will lead to certification as a classroom teacher, use the Application Form for Registration of a Teacher Education Program instead of this document, available at www.highered.nysed.gov/ocue/tetappl.htm If an already registered program will be offered in a distance education format use the application at http://web1.nysed.gov/ocue/distance/ and select “To Register a Distance Education Program.” A Name of institution: Eugenio María de Hostos Community College/CUNY Specify campus where program will be offered, if other than the main campus: B CEO or designee* Name and title: Dr Lucinda Zoe Interim Provost and Vice President for Academic Affairs Signature and date: 05/01/2009 THE SIGNATURE OF THE INSTITUTIONAL REPRESENTATIVE INDICATES THE INSTITUTION'S COMMITMENT TO SUPPORT THE PROPOSED PROGRAM C Contact person, if different Name and title: Telephone : Fax: E-mail: D Proposed program title Accounting E Proposed degree or other award: Associate in Science (A.S.) F Proposed HEGIS code 0502.00 G Total program credits: 60 H If the program will be offered jointly with another institution, name and address of the institution/branch below: John Jay College of Criminal Justice/CUNY 899 Tenth Avenue, New York, N.Y 10019 * For CUNY, the Chancellor or designee; for SUNY, the Provost or designee THE CEO/CHANCELLOR/PROVOST SHOULD INFORM THIS DEPARTMENT IN WRITING WHEN THERE IS A CHANGE IN THE DESIGNATED PERSON Table of Contents Purpose and Goals Need Students 11 Curriculum 12 Faculty 16 Cost 16 Additional References 17 Appendix A Course Syllabi 20 Hostos College Catalogue 39 John Jay College catalogue 40 Hostos & John Jay Faculty 41 B Faculty Vitae 42 C State Education Forms 50 Purpose and Goals Eugenio María de Hostos Community College (HCC) and John Jay College of Criminal Justice propose to offer an Associate in Science (A.S.) degree in Accounting for Forensic Accounting as a jointly registered, dual admission program with the existing Bachelor of Science in Economics: Forensic Financial Analysis (B.S.) at John Jay College of Criminal Justice (John Jay) Upon successful completion of the lower division at HCC, students will have a seamless transition to the upper division of the baccalaureate program at John Jay The dual/joint program will offer increased educational opportunities for Hispanics, African Americans and other underrepresented minorities in the forensic accounting field who might otherwise be denied access to higher education The collegial nature of the program will facilitate the transition to the professional portion of the curriculum This proposed program addresses a recommendation of the Spellings Commission Report: “We want postsecondary institutions to adapt to a world altered by technology, changing demographics and globalization, in which the higher-education landscape includes new providers and new paradigms, from for-profit universities to distance learning.”1 The proposed program will afford Hostos graduates, nearly all of whom are minority students traditionally underrepresented as professionals in management, business, and financial operations occupations the opportunity and encouragement to succeed in these fields Need Several factors have driven this program's development First, according to the Bureau of Labor Statistics, the demand for individuals with an accounting background is expected to increase faster than average through 20162 With the increasing number of white collar crimes, there is growing demand for individuals who have additional expertise in the detection and prevention of fraud and other financial crimes Second, in spite of numerous organizations and committees whose mission is to encourage and assist minority entrance in accounting fields, Hispanics and African-Americans are still underrepresented in management, business, and financial operations occupations Third, the Hispanic Report of the Commission Appointed by Secretary of Education Margaret Spellings., “A TEST OF LEADERSHIP Charting the Future of U.S Higher Education”, September, 2006 Bureau of Labor Statistics, U.S Department of Labor, Occupational Outlook Handbook, 2008-09 Edition, Accountants and Auditors, on the Internet at http://www.bls.gov/oco/ocos001.htm (visited 12/12/08) population nationwide is now estimated at 15.1%3 but the percentage of Hispanics in the 16th Congressional District (the South Bronx) is estimated at 63%4 Furthermore, 42.70%5 of the residents of the South Bronx are below the poverty level compared to 19.2% in New York City and 14.2% in New York State6 This proposed program will provide HCC students with the ability to prepare for a baccalaureate degree program in forensic accounting and seek employment in management, business, and financial operations occupations Finally, Hostos is continuing its college-wide curricular revitalization and renewal to enable its students to more effectively compete in this increasingly complex workforce Forensic Accounting Forensic accountants are specially trained to identify evidence of fraud, investigate fraud, provide litigation support, and to prevent fraud The education required combines knowledge of accounting principles and finance, law and investigation techniques, theories of criminology and ethics The Association of Certified Fraud Examiners (ACFE) which has been in existence since 1988 and currently has more than 20,000 members world-wide established a Certified Fraud Examiner (CFE) credential to provide individuals with evidence of expertise in the identification and prevention of fraud The demand for accountants with this expertise has increased dramatically With the growing problems on Wall Street, firms are hiring forensic accountants to determine what went wrong, who is at fault, where the assets are and what damages will be incurred This increase in demand has been corroborated by a recent survey conducted by the American Institute of Certified Public Accountants (AICPA) The results were reported at the 2008 AICPA National Accounting Conference on Fraud and Litigation Services: “Sixty-eight percent of the 5,400 members of the AICPA's Forensic Valuation Services Section who were polled say their forensic practices have grown over the past year Of those respondents who reported increased demand, 67 percent cited computation of economic damages as the leading reason, followed by marital disputes (56 percent), and investigations of financial statement fraud (54 percent).”7 Further evidence of the growing http://factfinder.census.gov http://serrano.house.gov/district.aspx http://www.nyscaaonline.org/PovertyRatesByDistrict.htm http://www.nyscaaonline.org/PovReport/2008/ExecutiveSummary.pdf Demand for Forensic Accountants Step,WebCPA Staff, http://www.webcpa.com/article.cfm? articleid=29607&searchTerm=forensic%20accounting, Nov 1, 2008 need is that the AICPA announced at the conference that it will offer a new credential, Certified in Financial Forensics White Collar Crime The Federal Bureau of Investigation (FBI) maintains a division exclusively dedicated to investigating and prosecuting white collar crime, such as money laundering, securities and commodities fraud, bank fraud and embezzlement, environmental crimes, fraud against the government, health care fraud, election law violations, copyright violations, and telemarketing fraud In general, the FBI focuses on organized crime activities that are international, national, or regional in scope where the FBI can bring to bear unique expertise or capabilities that increase the likelihood of a successful investigation and prosecution In the health care fraud area, the FBI targets systemic abuses, such as largescale billing fraud that is national or regional in scope and fraudulent activities that threaten the safety of patients The FBI pursues financial institution fraud involving $100,000 or more In cases of telemarketing and insurance fraud, the FBI will generally become involved when there is evidence of nationwide or international activities The number of agents investigating corporate and other securities, commodities, and investment fraud cases has increased 47 percent, from 177 in 2001 to more than 250 today Since 2007, there have been more than 1,700 pending corporate, securities, commodities, and investment fraud cases, an increase of 37 percent since 2001.8 Occupational Growth The outlook for accountants, in general, and especially for those with a forensic background is excellent According to the latest edition of the Occupational Outlook Handbook: “Employment of accountants and auditors is expected to grow by 18 percent between 2006 and 2016, which is faster than the average for all occupations This occupation will have a very large number of new jobs arise, almost 226,000 over the projections decade Changing financial laws and corporate governance regulations, and increased accountability for protecting an organization’s stakeholders will drive growth Increased focus on and numbers of financial crimes such as embezzlement, bribery, and securities fraud will http://www.fbi.gov/whitecollarcrime.htm increase the demand for forensic accountants to detect illegal financial activity by individuals, companies, and organized crime rings”.9 In particular, employment prospects for the New York City region through 2014 for occupations related to the academic preparation offered by this proposed joint degree program are considered very favorable As can be seen from the table below, the financial management occupations all require a minimum of a bachelor’s degree which provides additional rationale for HCC to collaborate with John Jay to offer this joint degree Further, John Jay’s program at the upper division states that “graduates will meet the educational requirements and will have covered all four parts tested by the CFE exam; Criminology & Ethics, Financial Transactions & Fraud Schemes, Legal Elements of Fraud and Fraud Investigation.”10 Job Title Employment Prospects Accountants and auditors Very Favorable Favorable Very Favorable Very Favorable Very Favorable Very Favorable Very Favorable Very Favorable Budget Analysts Compliance Officers Financial analysts Financial examiners Financial managers Financial specialists, all other Personal Financial Advisors Median Wage Annual Training Average Time Openings $74,030 1,800 Bachelor's Standard Occupational Code 13-2011 $62,850 $61,740 70 Bachelor's 300 Bachelor's 13-2031 13-1072 $94,280 520 Bachelor's 13-2051 $81,380 30 Bachelor's 13-2061 n/a 720 Bachelor's 11-3031 $69,180 120 Bachelor's 13-2099 $141,270 460 Bachelor's 13-2052 Source: http://www.labor.state.ny.us/workforceindustrydata/descriptor.asp Underrepresented Groups in the Financial Operations Workforce Bureau of Labor Statistics, U.S Department of Labor, Occupational Outlook Handbook, 2008-09 Edition, Accountants and Auditors, on the Internet at http://www.bls.gov/oco/ocos001.htm (visited December 14, 2008) 10 http://www.jjay.cuny.edu/economics/pdfs/Finanacial%20Analysis%20Brochure.pdf The American Institute of Certified Public Accountants (AICPA), the Association of Latino Professionals in Finance and Accounting (ALPFA), and the National Association of Black Accountants all have initiatives designed to encourage and assist minority entrance in accounting fields In spite of this, Hispanics and African-Americans are still underrepresented in management, business, and financial operations occupations The table below provides a comparison of the percent of minority employment in these fields for 2007 Occupation Management, business & financial operations occupations Financial managers Management analysts Accountants and auditors Budget analysts Financial analysts Personal financial advisors Tax examiners, collectors and revenue agents Tax preparers Total Percent of Total employed Black or Hispanic (in Women African Asian or thousands) American Latino 21,57 42.7 7.5 5.0 7.3 1,181 54.6 7.1 6.7 8.0 627 44.3 5.4 6.5 6.4 1,806 61.9 10.5 9.1 5.9 62 66.1 11.7 9.8 2.4 109 34.3 4.0 14.7 5.8 373 31.7 7.6 6.0 6.5 62 104 57.1 62.2 22.0 13.6 1.6 5.8 10.5 10.1 Source: Bureau of Labor Statistics: http://www.bls.gov/cps/cpsaat11.pdf The job outlook for these occupations is excellent, and a large pool of potential talent remains untapped This proposed program seeks to increase the diversity of this field The business environment continues to project a critical need for accounting and finance professionals and accounting firms as well as government organizations report significant demand for individuals with forensic accounting preparation In today’s economic climate, forensic accountants are in demand not just to identify fraud but to help prevent it.11 Students 11 “Bad times bode well for forensic accounting”, Long Island Business News.10/24/2008 10 Connie Morales, Esq 306 E Mosholu Parkway S #1K Bronx, New York 10458 EDUCATION: Albany Law School of Union University; Albany, NY: J.D May 1999 Syracuse University- Syracuse, NY: B.A Political Science and Spanish; May 1996 EXPERIENCE: Hostos Community College of the City University of New York • • Adjunct Professor Fall 2005, Spring 2006, Fall 2006, Spring 2007, Fall 2007 Lectured Law and Social Change, Penal Law, Fundamentals of Public Administration, Social Service Administration and State and Local Government State of New York Supreme Court- Bronx County Criminal Division, Court Attorney to Acting Supreme Court Justice George R Villegas May 2004 – Present • Research legal issues and draft decisions in misdemeanor and felony cases • Assist Judge during all legal proceedings • All duties as deemed necessary by the Court The Bronx Defenders, Bronx, NY Staff Attorney, Criminal Team, August 2001- April 2004 • Represented clients facing felony and misdemeanor charges from arraignment to disposition or trial • Directed and assisted in investigation of cases • Coordinated social work and other extra legal aspects of cases Neighborhood Defender Service of Harlem, New York, NY Staff Attorney, Criminal Team, March 2000 – July 2001 • Represented clients charged with misdemeanor crimes • Interviewed and assessed intake clients’ needs for legal assistance New York State Defender’s Association, Albany, NY Law Intern, October 1998 – April 1999 • Wrote case digests for monthly newsletters • Researched criminal law issues and drafted memos addressing issues of law Bronx Supreme Court, Matrimonial Part, Bronx, NY Law Intern for Judge Judith Gische, Summer 1998 • Drafted decisions on divorce and child custody • Researched parental education programs for the development of a pilot program New York State Department of Law, Litigation Bureau, Albany, NY Intern, Spring 1998 • Researched state and federal prisoner cases • Drafted motions of law and motions for summary judgment Admitted New York State Bar December 17, 2001 58 AMY JOCELYN RAMSON, ESQ 300 East 71st Street, Apt #8R New York, New York 10021 Tel: (718) 518-6568 Cell: (917) 865-6262 EMPLOYMENT 9/90 to Present EUGENIO MARIA DE HOSTOS COMMUNTITY COLLEGE (CUNY) 500 Grand Concourse Bronx, New York Full-time Assistant Professor of Public Administration, Criminal Justice and Paralegal courses • Developed curricula for publicinterest paralegal program and linking Criminal Justice and ESL • Developed hybrid, asynchronous and web-enhanced online courses • Campus Coordinator of CUNY/NYPD Cadet Corps, 1991- 1994 • Unit Coordinator, Spring 1993 • College Certificate of Recognition, 1994 • Committee on Academic Computing, 1996- 2001 • Co- chair, Standards and Awards Committee 1997-1999 • Counsel, Pluralism Committee, 1997-2000 • Chair of Education, Sexual Harassment Awareness and Intake Committee 1998 – Present, presentations to entire college and development of written materials and workshop 1/90 to 9/90 AMERICAN FRIENDS SERVICE COMMITTEE 972 Broad Street, Newark, New Jersey Counseling individuals immigration and criminal law, including administrative litigation for non-profit organization 9/89 to 1/90 NASSAU COMMUNITY COLLEGE (SUNY) Garden City, New York Full-time Substitute Instructor of Business Law courses 4/87 to 9/89 LOEB, BLOCK & WACKSMAN 505 Park Avenue, New York, New York General corporate experience, including negotiation and drafting of shareholders', escrow, agency, service, guaranty, broker commission 59 and employment agreements, closing memoranda, promissory notes, letters of credit and leases for domestic and international corporations Involved in all phases of negotiated acquisitions of aircrafts Handling individual immigration matters, including frequent client contract 3/86 to 2/87 ETUDE DE Mmes HAISSLY ET VODOZ Place Neuve, Geneva, Switzerland General corporate experience, including involvement in private banking matters and acquisitions for international companies 11/82 to 2/86 PATTERSON, BELKNAP, WEBB & TYLER 30 Rockefeller Plaza, New York, New York General corporate experience relating to immigration and business matters for foreign executives and professional employees of Fortune 500 corporations Preparation of advisory correspondence and opinions concerning legislative updates relating to business interests Presentation to Fortune 500 corporations on all aspects of employment of foreign individuals Handling individual family law matters EDUCATION BENJAMIN N CARDOZO SCHOOL OF LAW New York, N Y J D , 1982 Co-author of law review article "Equitable Distribution Law: One Year Later." New York Law School Law Review Feb 1983 and Brooklyn Barrister Jan 1982 under name of Stephen Cohen Esq Nominated to Coordinating Committee of Alumni Association, 1993 - 2000 EMORY UNIVERSITY, Atlanta, GA, B.A., Latin American Studies, 1979 Grade Point Average: 3.35 Deans List, Honors' thesis, Minor: French UNIVERSITY OF BARCELONA, Spain, 197879 Junior Year Abroad Program BARNARD COLLEGE, Columbia University New York, New York, 1975 – 1977: Grade Point Average: 3.4, Honors: New York State Regents Scholarship THE CITY UNIVERSITY OF NEW YORK, New York, NY Faculty Development Seminars: "Academic Publishing." Spring 1992 Semester "Balancing the Curriculum for Gender, Race, Ethnicity and Class," Fall 1993 and "From Creative Idea to Fundable Grant Proposal," Spring 1995 LANGUAGES Spanish and conversational French ADMISSIONS New York State, 1983 and State of Georgia, 1987 60 SCHOLARSHIP • "Women and Policing: A Success Story", Women Police, Winter 1993, vol 27 no • Acquisition of above article by National Criminal Justice Reference Service Document Database, 1994 "Success: More Than Just a Phase." Women Police vol 28 no Fall 1994 • "One Man's Crusade", Women Police, Summer 1995, vol 29 no • "Cadet Corps Holds Lesson for Recruitment of Female Officers." Subject to Debate, vol no July 1995 • "Immigration: Woman Who Flee Their Home Countries Because Of Female Genital Mutilation", ALMA, Winter/Spring 1997 • Proposal for paralegal text for Delmar/West Publishing Inc Immigration Law for Paralegals was approved • “Sexual Harassment Education on Campus: Communication Using Media”, Community College Review, Spring 2006, Vol 33, Issue ¾;Republished in Campus Safety and Development,Fall 2007, Vol 9, Issue PRESENTATIONS • • • • • • • • • • "Bridging the Gender Gap through the Partnership of the City University of New York and the New York Police Department." IAWP's 32"" Annual Training Conference Fall, 1994 Pittsburgh PA "Criminal Justice Education As a Law Enforcement Recruitment Mechanism." The Conference of Criminal Justice Education, Oct 1996 John Jay College Techniques for Teaching Critical Thinking." Critical Thinking Colloquium May 10 1996 Baruch College "Legal Implications of Technology in a College Environment," Instructional Technology Conference, May 1997, Hostos Community College "Linking ESL and Content Courses: Whose Content'?" NYSTESOL Winter Conference February 1998, Columbia University T.C "Teaching law Learning English: A Collaboration Across Disciplines." Syllabus Press Computer Conference January 1999, The New School NY "Technology as a Language learning Strategy in Collaboratively-Linked Courses." The CUNY ESL Council May 15 1999, Hostos Community College “Benefits of Online Teaching”, Faculty Day: Instructional Technology, October 6, 2006, Hostos Community College “Sexual Harassment Education and Communication”, August 13, 2007 International Coalition Against Sexual Harassment, Roosevelt Hotel, NYC MEMBERSHIPS • Academy of Criminal Justice Sciences • American Immigration Lawyers Association (Pro Bono, National Law Professors and Mentor Committees) • American Bar Association • Bronx Women's Bar Association • Center for Women and Policing International Association of Women Police 61 • • New York State Bar Association (Appointment to Law Office Economics and Management Committee) New York State Women's Bar Association (Immigration and Family Law Committees) GRANTS • "Learning English, Learning Law," PSC-CUNY Research Award, to develop a web page linking law and English, 1999 - 2000 • "Security Management Certificate Program", an online Learning Collaboration Initiative through the Hispanic Educational Telecommunication System, Team leader, To develop first on-line security management program for entry-level security and students, 2003-2004 62 Program Content and Requirements Course Number and Course Title* Economics 101/Microeconomics* English 110/Expository Writing* English 111/Literature and Composition* English Literature – Choose one of the following: 200, 210, 211, 212, 213, 214, 215, List each course 222, 223, 224 or 225* required for the History 4660/World History to 1500 or college core (if 4661/Modern World History* applicable) Mathematics 120/Introduction to Probability & Statistics* Mathematics 160 Precalculus or 210 Calculus I* Please place an x in the appropriate column Is this a Is this a No of new revised Credits course? course? 3 3 3 Natural Science* Sociology 101 Introduction to Sociology* VPA 192 Fundamentals of Public Speaking* Major Requirements List each course required for the major (include any field experience, research, thesis, or capstone course) List each general elective course (if applicable) Total credits in the program ACC 110/College Accounting I ACC 111/College Accounting II ACC 150/Computerized Accounting ACC 201/Intermediate Accounting I ACC 250/ Personal Income Tax CJ 101/Introduction to Criminal Justice Select one of the following sequences: BUS 100/Introduction to Business and BUS 210/Business Law I OR LAW 101/Law and Social Change and LAW 150/Criminal Law Free Elective* 60 * New and revised courses For all new and revised courses identified above, provide a copy of the syllabus For existing courses, which are a part of the major, enclose a copy of the catalog description; include prerequisites, if applicable ∗ MOST UNDERGRADUATE DEGREE TITLES REQUIRE A SPECIFIED PERCENTAGE OF LIBERAL ARTS CONTENT (FOR EXAMPLE, AA, BA REQUIRE 75%; AS, BS, BSED REQUIRE 50%; AAS REQUIRES 33%) WITHIN THE TABLE, 63 IDENTIFY WITH AN ASTERISK ALL COURSES THAT ARE CONSIDERED LIBERAL ARTS AND SCIENCES SED BII Program Scheduling Using the appropriate table on this or the following page, show the sequencing and scheduling of courses and credits in the program, by semester or quarter/trimester, for the first full cycle of the program (for example, four semesters for a traditionally-structured associate degree) Include additional semesters if offered on a part- time basis These pages may be duplicated as needed Table for semester programs Hostos Community College FALL SPRING FALL SPRING COURSE TITLE CREDITS COURSE TITLE CREDITS COURSE TITLE CREDITS COURSE TITLE CREDITS MAT 160 Precalculus or MAT 210 Calculus I ENG 110 Expository Writing VPA 192 Fundamentals of Public Speaking ACC 110 College Accounting I ACC 111 College Accounting II ACC 201 Intermediate Accounting I 3 ENG 111 Literature and Composition ECO 101 Microeconomics 3 ACC 150 Computerized Accounting Business Elective Sequence or Law Elective Sequence SOC 101 Introduction to Sociology MAT 120 Introduction to Probability and Statistics ACC 250 Personal Income Tax English Literature choose one of the following: 200, 210, 211, 212, 213, 214, 215, 222, 223, 224, or 225 CJ 101 Introduction to Criminal Justice HIS 4660 World History to 1500 or HIS 4661 Modern World History Total Credits Natural Science Business Elective Sequence or Law Elective Sequence Free Elective* 16 Total Credits 17 *Advisor approval is needed before students register Total Credits 3 13 Total Credits 14 Table for semester programs John Jay College of Criminal Justice FALL SPRING FALL SPRING COURSE TITLE CREDITS COURSE TITLE CREDITS COURSE TITLE CREDITS COURSE TITLE CREDITS ACC 307 Introduction to Forensic Accounting ACC 3XX Forensic Accounting and Auditing I ACC 3YY Forensic Accounting and Auditing II 3 ECO 220 Macroeconomics Foreign Language ECO 225 Microeconomics Elective from Category C ACC 4YY Seminar in Forensic Financial Analysis Elective from Category C 3 Liberal Arts Elective Liberal Arts Elective PHI 231 Knowing, Being and Doing Liberal Arts Elective LAW 202 Law and Evidence Foreign Language Free Electives Free Electives Total Credits 15 Free Elective Total Credits Total Credits 15 15 Category C includes: ECO 215 Economics of Regulation and the Law ECO 235 Economics of Finance ECO 330 Quantitative Methods for Decision Makers ECO/SOC 360 Corporate and White-Collar Crime LAW 203 Constitutional Law Total Credits 15 SED D FACULTY List the name and qualifications of each faculty member, for each course in the major and for each new, required non-major course, using the tables on this and the following page Identify the core faculty responsible for the program with an asterik Graduate faculty must have an earned doctorate or otherwise demonstrate special competence Faculty resumes should be available on request These pages may be duplicated as needed Course Title (a) No of Credits (b) ACC 110/College Accounting I ACC 111/College Accounting II ACC 150/Computerized Accounting ACC 201/Intermediate Accounting I Faculty Member(s) Assigned to Each Course (Use “D” to Specify Program Director) (c) Highest Earned Degree & Discipline, College or University (d) Soussa Ledereich Prince Lopez Ramirez Soussa Ledereich Prince Lopez Ramirez Soussa Ledereich Prince Lopez Ramirez Soussa Ledereich Prince Lopez Ramirez MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MS MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MS MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MS MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MS Relevant Occupation al Experience (e) Relevant other experience (such as certification/ licensure) (f) Recent Scholarly Contributions (optional below baccalaureate level) (g) ACC 250/ Personal Income Tax BUS 100/Introduction to Business BUS 210/Business Law I 3 CJ 101 Introduction to Criminal Justice LAW 101 Law and Social Change LAW 150 Criminal Law Soussa Ledereich Prince Soussa Ledereich Prince Lopez Ramirez Ledereich MBA, CPA MBA, CPA, JD MBA,CPA MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MS MBA, CPA, JD Beaulieu Cardona Jordan Morales Ramson Beaulieu Cardona Jordan Morales Ramson Beaulieu Cardona Jordan Morales Ramson MA, JD JD JD JD JD MA, JD JD JD JD JD MA, JD JD JD JD JD Faculty Assignment For each faculty member listed on the previous pages provide the information requested below Faculty Member Title of Position at Institution Full-time (FT) or Full-time (FT) or Adjunct (Adj.) at the Part-time (PT) Institution in the Program Beaulieu Adjunct Lecturer P/T Cardona Assistant Professor F/T Jordan Assistant Professor F/T Ledereich Professor F/T Lopez Associate Professor F/T Morales Prince Adjunct Assistant P/T Professor Assistant Professor F/T Ramirez Lecturer F/T Ramson Assistant Professor F/T Soussa Professor F/T See the appendix for faculty information If Part-time in the Program, Specify Other Course Responsibilities Titles of Courses Taught Which Are Not Part of the Program Related Credits Faculty To Be Hired If faculty have not yet been retained, specify the number and title of new positions to be established and minimum qualifications: Number of Title of Position New Minimum Qualifications Positions No new faculty are needed ADMISSIONS List the admission requirements for students in this program, including any special or optional admission requirements for this program Describe how these requirements are intended to help assure that students are prepared to complete the program Describe how the admission procedure will encourage enrollment by persons from groups historically underrepresented in the discipline or occupation No special requirements Hostos is an open admissions institution SED E Projected Expenditures for the Proposed Program Expenditures Faculty New Resources Equipment New Resources Other Software Library Acquisitions New Resources Total New Resources 1st Year Academic Year 2nd Year Academic Year 3rd Year Academic Year 4th Year Academic Year 5th Year Academic Year 0 0 0 0 0 500 500 250 250 250 250 250 250 1000 250 500 250 500 Projected Revenue Related to the Proposed Program Revenues 1st Year Academic Year 2nd Year Academic Year 3rd Year Academic Year 4th Year Academic Year 5th Year Academic Year $56,800 $113,600 $155,800 $227,200 $294,800 $56,800 $113,600 $155,800 $227,200 $294,800 $56,800 $113,600 $155,800 $227,200 $294,800 $56,800 $113,600 $155,800 $227,200 $294,800 Tuition Revenue 01 From Existing Sources 02 From New Sources 03 Total State Revenue 04 From Existing Sources 05 From New Sources 06 Total Other Revenue 07 From Existing Sources 08 From New Sources 09 Total Grand Total 10 From Existing Sources 11 From New Sources TOTAL Year Full Time x 2,800 = $ 14,000 10 x 2,800 = $ 28,000 20 x 2,800 = $ 56,000 30 x 2,800 = $ 84,000 40 x 2,800 = $112,000 Part Time x 12 hrs x 120 = $ 7,200 10 x 12 hrs x 120 = $14,400 15 x 12 hrs x 120 = $21,600 20 x 12 hrs x 120 = $28,800 25 x 12 hrs x 120 = $43,200 FTE Generation FTE’s x 1,800 = $ 12,600 14 FTE’s x 1,800 = $ 25,200 26 FTE’s x 1,800 = $ 46,800 38 FTE’s x 1,800 = $ 68,400 50 FTE’s x 1,800 = $111,600 Total = $ 33,800 14 = $ 67,600 26 = $155,800 38 = $181,200 50 = $266,800 Projected Capital Expenditures for the Proposed Program Expenditures 1st Year Academic Year 2nd Year Academic Year 3rd Year Academic Year Capital Facilities Equipment (Capital Expenditures) Total Capital Expenditures NO NEW CAPITAL EXPENDITURES ARE PROJECTED FOR THIS PROGRAM 4th Year Academic Year 5th Year Academic Year ... 5,400 members of the AICPA's Forensic Valuation Services Section who were polled say their forensic practices have grown over the past year Of those respondents who reported increased demand,... Introduction to Forensic Accounting Prerequisite: ENG 101 ACC 3yy Forensic Accounting II (Formerly Forensic Accounting & Auditing II) HOURS, CREDITS This course provides an understanding of how specific... Accounting 307 Introduction to Forensic Accounting Accounting 3xx Forensic Accounting and Auditing I Accounting 3yy Forensic Accounting and Auditing II Accounting 4yy Seminar in Forensic Financial Analysis