Course Descriptions Alphabetical by Program Area Note: Courses separated by hyphens, e.g. ENG 111112, must be taken in sequence. Courses separated by commas, e.g. HIS 101, HIS 102, do not have to be taken in sequence (ACC) Accounting ACC 105 - Office Accounting (3 cr.) Presents practical accounting. Covers the accounting cycle—journals, ledgers, working papers, closing of books—payrolls, financial statements, accounting forms and practical procedures. ACC 110 - Introduction to Computerized Accounting (2 cr.) Introduces the computer in solving accounting problems. Focuses on the operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. ACC 111 - Accounting I (3 cr.) Presents fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships. A laboratory co-requisite (ACC 113) may be required as identified by the college. ACC 112 - Accounting II (3 cr.) Covers fundamental accounting concepts and principles governing the accounting cycle, journals, ledgers, working papers, and preparation of financial statements for sole proprietorships. A laboratory co-requisite (ACC 114) may be required as identified by the college. ACC 211 - Principles of Accounting I (3 cr.) Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. 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. A laboratory co-requisite (ACC 213) may be required as identified by the college. ACC 212 - Principles of Accounting II (3 cr.) Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance. Pre-requisite: ACC 211; A laboratory co-requisite (ACC 214) may be required as identified by the college. ACC 220 - Accounting for Small Business (3 cr.) Presents practical accounting procedures for small business operations including service occupations, retail stores, and
manufacturing operations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Includes regulations applicable to payroll, self-employment, social security and other taxes. ACC 221 - Intermediate Accounting I (4 cr.) Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Prerequisite ACC 212 or equivalent. ACC 222 - Intermediate Accounting II (4 cr.) Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Prerequisite ACC 221 or equivalent. ACC 231 - Cost Accounting I (3 cr.) Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Prerequisite ACC 212 or equivalent. ACC 241 - Auditing I (3 cr.) Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques and other topics. Prerequisite or co-requisite ACC 212 or equivalent. ACC 261 - Principles of Federal Taxation I (3 cr.) Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. ACC 262 - Principles of Federal Taxation II (3 cr.) Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting. (ADJ) Administration of Justice ADJ 100 - Survey of Criminal Justice (3 cr.) Presents an overview of the United States criminal justice system; introduces the major system components--law enforcement, judiciary, and corrections. Lecture 3 hours per week. 3 credits. ADJ 116 - Special Enforcement Topics (3 cr.) Considers contemporary issues, problems, controversies in modern law enforcement.
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ADJ 118 - Crisis Intervention and Critical Issues (3 cr.) Addresses basic problems involved in crisis intervention and current critical issues in law enforcement and the Course Descriptions • 175
