ACC     115

115     ACC 115 – APPLIED ACCOUNTING (3 Crs) – Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Lecture 3-4 hours per week.

ACC     115

115     ACC 115 – APPLIED ACCOUNTING (3 Crs) – Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Lecture 3-4 hours per week.

ACC     115

115     ACC 115 – APPLIED ACCOUNTING (3 Crs) – Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Lecture 3-4 hours per week.

ACC     115

115     ACC 115 – APPLIED ACCOUNTING (3 Crs) – Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Lecture 3-4 hours per week.

ACC     115

115     ACC 115 – APPLIED ACCOUNTING (3 Crs) – Presents practical accounting procedures for retail stores, professional individuals in firms, and personal service occupations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Lecture 3-4 hours per week.

ACC     124

124     ACC 124 PAYROLL ACCOUNTING (3 CR.) Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.

ACC     124

124     ACC 124 PAYROLL ACCOUNTING (3 CR.) Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.

ACC     124

124     ACC 124 PAYROLL ACCOUNTING (3 CR.) Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.

ACC     124

124     ACC 124 PAYROLL ACCOUNTING (3 CR.) Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.

ACC     124

124     ACC 124 PAYROLL ACCOUNTING (3 CR.) Presents accounting systems and methods used in computing and recording payroll to include payroll taxes and compliance with federal and state legislation. Lecture 3 hours per week.

ACC     134

134     ACC 134 – SMALL BUSINESS TAXES (3 Crs) – Introduces taxes most frequently encountered in business. Includes payroll, sales, property, and income tax. Lecture 3 hours per week.

ACC     134

134     ACC 134 – SMALL BUSINESS TAXES (3 Crs) – Introduces taxes most frequently encountered in business. Includes payroll, sales, property, and income tax. Lecture 3 hours per week.

ACC     211

211     ACC 211 PRINCIPLES OF ACCOUNTING I (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     211

211     ACC 211 PRINCIPLES OF ACCOUNTING I (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     211

211     ACC 211 PRINCIPLES OF ACCOUNTING I (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     211

211     ACC 211 PRINCIPLES OF ACCOUNTING I (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     211

211     ACC 211 PRINCIPLES OF ACCOUNTING I (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     212

212     ACC 212 PRINCIPLES OF ACCOUNTING II (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     212

212     ACC 212 PRINCIPLES OF ACCOUNTING II (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     212

212     ACC 212 PRINCIPLES OF ACCOUNTING II (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     212

212     ACC 212 PRINCIPLES OF ACCOUNTING II (3 CR.)(3 CR.) Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, asset valuation, and financial reporting. Studies services, merchandising, and includes internal controls. Must be taken in sequence. Lecture 3-4 hours per week.

ACC     215

215     ACC 215 COMPUTERIZED ACCOUNTING (3-4 CR.) Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite or co-requisite ACC 212 or equivalent. Lecture 3-4 hours per week.

ACC     215

215     ACC 215 COMPUTERIZED ACCOUNTING (3-4 CR.) Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite or co-requisite ACC 212 or equivalent. Lecture 3-4 hours per week.

ACC     215

215     ACC 215 COMPUTERIZED ACCOUNTING (3-4 CR.) Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite or co-requisite ACC 212 or equivalent. Lecture 3-4 hours per week.

ACC     215

215     ACC 215 COMPUTERIZED ACCOUNTING (3-4 CR.) Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite or co-requisite ACC 212 or equivalent. Lecture 3-4 hours per week.

ACC     215

215     ACC 215 COMPUTERIZED ACCOUNTING (3-4 CR.) Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite or co-requisite ACC 212 or equivalent. Lecture 3-4 hours per week.

ACC     219

219     ACC 219 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING (3 CR.) Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles for for-profit and not-for-profit organizations. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.

ACC     219

219     ACC 219 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING (3 CR.) Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles for for-profit and not-for-profit organizations. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.

ACC     219

219     ACC 219 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING (3 CR.) Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles for for-profit and not-for-profit organizations. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.

ACC     219

219     ACC 219 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING (3 CR.) Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles for for-profit and not-for-profit organizations. Prerequisite ACC 212 or equivalent. Lecture 3 hours per week.

ACC     221

221     ACC 221 INTERMEDIATE ACCOUNTING I (3-4 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. Lecture 3-4 hours per week.

ACC     221

221     ACC 221 INTERMEDIATE ACCOUNTING I (3-4 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. Lecture 3-4 hours per week.

ACC     221

221     ACC 221 INTERMEDIATE ACCOUNTING I (3-4 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. Lecture 3-4 hours per week.

ACC     222

222     ACC 222 INTERMEDIATE ACCOUNTING II (3-4 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. Lecture 3-4 hours per week.

ACC     222

222     ACC 222 INTERMEDIATE ACCOUNTING II (3-4 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. Lecture 3-4 hours per week.

ACC     231

231     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, profit analysis, and other topics. Prerequisite ACC 212 or equivalent. Must be taken in sequence. Lecture 3 hours per week.

ACC     231

231     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, profit analysis, and other topics. Prerequisite ACC 212 or equivalent. Must be taken in sequence. Lecture 3 hours per week.

ACC     240

240     ACC 240 – FRAUD EXAMINATION (3 Crs.) – Covers the principles and methodology of fraud detection and deterrence. 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. Lecture 3 hours per week. 3 credits

ACC     261

261     ACC 261 PRINCIPLES OF FEDERAL TAXATION I (3 CR.) Presents the study of federal taxation as it relates to individuals and other related entities. Includes tax planning, compliance and reporting. Must be taken in sequence. Lecture 3 hours per week.

ACC     261

261     ACC 261 PRINCIPLES OF FEDERAL TAXATION I (3 CR.) Presents the study of federal taxation as it relates to individuals and other related entities. Includes tax planning, compliance and reporting. Must be taken in sequence. Lecture 3 hours per week.

ACC     261

261     ACC 261 PRINCIPLES OF FEDERAL TAXATION I (3 CR.) Presents the study of federal taxation as it relates to individuals and other related entities. Includes tax planning, compliance and reporting. Must be taken in sequence. Lecture 3 hours per week.

ACC     290

290     ACC 290 – COORDINATED INTERNSHIP IN ACCOUNTING (3 Crs) – Supervises on-the-job training in selected business, industrial or service firms coordinated by the college. Credit/practice ratio not to exceed 1:5 hours. May be repeated for credit. Variable hours. 1-5 credits

ACC     298

298     ACC 298 SEMINAR AND PROJECT (3 CR.) Requires completion of a project or research report related to the students occupational objective and a study of approaches to the selection and pursuit of career opportunities in the field. May be repeated for credit. Variable hours.

ADJ     100

100     ADJ 100 SURVEY OF CRIMINAL JUSTICE (3 CR.) Presents an overview of the United States criminal justice system; introduces the major system componentsÑlaw enforcement, judiciary, and corrections. Reading Level Requisite ENG 04. Lecture 3 hours per week.

ADJ     100

100     ADJ 100 SURVEY OF CRIMINAL JUSTICE (3 CR.) Presents an overview of the United States criminal justice system; introduces the major system componentsÑlaw enforcement, judiciary, and corrections. Reading Level Requisite ENG 04. Lecture 3 hours per week.

ADJ     100

100     ADJ 100 SURVEY OF CRIMINAL JUSTICE (3 CR.) Presents an overview of the United States criminal justice system; introduces the major system componentsÑlaw enforcement, judiciary, and corrections. Reading Level Requisite ENG 04. Lecture 3 hours per week.

ADJ     100

100     ADJ 100 SURVEY OF CRIMINAL JUSTICE (3 CR.) Presents an overview of the United States criminal justice system; introduces the major system componentsÑlaw enforcement, judiciary, and corrections. Reading Level Requisite ENG 04. Lecture 3 hours per week.

ADJ     100

100     ADJ 100 SURVEY OF CRIMINAL JUSTICE (3 CR.) Presents an overview of the United States criminal justice system; introduces the major system componentsÑlaw enforcement, judiciary, and corrections. Reading Level Requisite ENG 04. Lecture 3 hours per week.

ADJ     100

100     ADJ 100 SURVEY OF CRIMINAL JUSTICE (3 CR.) Presents an overview of the United States criminal justice system; introduces the major system componentsÑlaw enforcement, judiciary, and corrections. Reading Level Requisite ENG 04. Lecture 3 hours per week.

ADJ     105

105     ADJ 105 THE JUVENILE JUSTICE SYSTEM (3 CR.) 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. Reading Level Requisite ENG 05. Lecture 3 hours per week.