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Also addresses wholesaler transactions and inventory, fixed assets, natural resources, and intangible assets. [view & print course content summary] ACC 222 Intermediate Accounting II 3 cr.Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments.

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Surveys the volume and scope of crime; considers a variety of theories developed to explain the causation of crime and criminality.

Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 116 Special Enforcement Topics 3 cr. [view & print course content summary] ADJ 128 Patrol Administration and Operations 3 cr.

Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor. Emphasizes personal tax burden minimization and preparation of personal tax returns. Presents an overview of the United States criminal justice system; introduces the major system components: law enforcement, judiciary, and corrections.

Prerequisite or Co-requisite: ACC 212 or equivalent. [view & print course content summary] ACC 261 Principles of Federal Taxation I 3 cr. Prerequisite: Placement in ENG 111 or placement in co-requisites ENG 111 and ENF 3. [view & print course content summary] ADJ 105 The Juvenile Justice System 3 cr.

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.