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.Competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests, or by satisfactorily completing the required MTE units, or equivalent. [view & print course content summary] ACC 212 Principles of Accounting II 3 cr.Introduces accounting principles with respect to cost and managerial accounting.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.Discusses substantive issues regarding transportation security within the role of Homeland Security measures implemented by the United States.Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Prerequisite: ACC 211 with a grade of "B" or higher. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.
Also includes discussion and practice in recording of payroll for a small business. [view & print course content summary] ACC 198 Seminar and Project: Accounting Capstone 4 cr. Introduces accounting principles with respect to financial reporting.Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems.Includes cost control, responsibility accounting, capital budgeting, and pricing decisions. Prerequisite: ACC 212 with a grade of "C" or higher. [view & print course content summary] ACC 240 Fraud Examination 3 cr.Examines the responsibilities of administrators and field supervisors of patrol in the local and state law enforcement agencies. Surveys the general principles of American criminal law, the elements of major crimes, and the basic steps of prosecution procedure.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.Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 107 Survey of Criminology 3 cr.Surveys the volume and scope of crime; considers a variety of theories developed to explain the causation of crime and criminality. 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.Covers the principles and methodology of fraud detection and deterrence. [view & print course content summary] ACC 241 Auditing I 3 cr.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. Presents techniques of investigating, interpreting, and appraising accounting records and assertions.