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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.
Presents the study of federal taxation as it relates to individuals and related entities. Presents the evolution, philosophy, structures, and processes of the American juvenile delinquency system; surveys the rights of juveniles, dispositional alternatives, rehabilitation methods, and current trends. 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.Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios. [view & print course content summary] ACC 221 Intermediate Accounting I 3 cr.Also, covers recent developments in e-commerce and consumer fraud and the legal options for victims of fraud. Studies internal control design and evaluation, evidence-gathering techniques, and other topics.
Develops an understanding and appreciation of the philosophy of the audit process and its practice.
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.
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.
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.
Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems.