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Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.Prerequisites: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3.Provides students an opportunity to integrate skills learned in prior accounting courses and apply those skills to the real-world practice of accounting through a business simulation project. Demonstrates how decision-makers use accounting information for reporting purposes.Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.Develops an understanding and appreciation of the philosophy of the audit process and its practice.Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing. [view & print course content summary] ADJ 100 Survey of Criminal Justice 3 cr.Offers analytical techniques through the use of comprehensive case studies. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, and investments.Highlights the evolution of financial statement reporting, the conceptual framework, and GAAP analysis. Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets.
Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches. [view & print course content summary] ACC 241 Auditing I 3 cr.
Introduces the computer in solving accounting problems. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting.
Introduces the Quick Books accounting software program.
Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 140 Introduction To Corrections 3 cr. Traces the evolution of practices based on philosophies of retribution, deterrence, and rehabilitation.
Reviews contemporary correctional activities and their relationships to other aspects of the criminal justice system. [view & print course content summary] ADJ 169 Transportation and Border Security 3 cr.
Includes income tax preparation related to business assets; business of the home; employment taxes; withholding and estimated taxes; Schedules C, SE and 1040; self-employed retirement plans; tip reporting and allocation rules, etc. [view & print course content summary] ACC 211 Principles of Accounting I 3 cr.